Tepper School Faculty Directory

Carnegie Mellon: Tepper School of Business

Yuji Ijiri

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R.M. Trueblood University Professor of Accounting and Economics Emeritus

Email:
ijiri@andrew.cmu.edu

Education:

Areas of Expertise:

Teaching and Research Interests:

Theoretical, practical and policy issues in financial accounting, managerial accounting, national income accounting, computer-based financial modeling and, in particular, the logic and the structure of triple-entry bookkeeping.

Published Papers:

Quantum Information and Accounting Information: Exploring Conceptual Applications of Topology
Journal of Accounting and Public Policy 28(3), March-April 2009; 133-147.
(with: Joel Demski, al et)
Quantum Information and Accounting Information: Their Salient Features and Conceptual Applications
Journal of Accounting and Public Policy 25(4), July-Aug. 2006; 435-464.
(with: Joel Demski, Stephen A. FitzGerald, Haijin Lin)
Separating Facts from Forecasts in Financial Statements
Accounting Horizons, December 2005; 267-282.
(with: Jonathan Glover, Carolyn Levine, Pierre Liang)
U.S. Accounting Standards and Their Environment: A Dualistic Study of Their 75-Years of Transition
Journal of Accounting and Public Policy 24(2), January-February 2005; 255-279.
'Revenue Accounting' in the Age of E-Commerce: Exploring Its Conceptual and Analytical Frameworks
Journal of International Financial Management and Accounting 13, 2002; 32-72.
(with: Jonathan Glover)
Some Thoughts on the Intellectual Foundations of Accounting
Accounting Horizons 16, 2002; 157-168.
(with: Pierre Liang, Joel Demski, John Fellingham, Jonathan Glover, Shyam Sunder)
Global Financial Reporting Using a Composite Currency: An Aggregation Theory Perspective
International Journal of Accounting, 1995.
The Beauty of Double-Entry Bookkeeping and Its Impact on the Nature of Accounting Information
Economic Notes, 1993.

Working Papers:

Simple Models of Operation and Investment Moral Hazard with a Brief Examination of Acquisition Moral Hazard
August, 2006.
(with: Lin Nan)
Usefulness Lost: Aggregating Information with Differing Levels of Verifiability
February, 2005.
(with: Jonathan Glover, Carolyn Levine, Pierre Liang)
Symmetric Accounting for "Goods" and "Bads" in a Double-Entry Framework: Integrationg Conventional and Environmental Accounting
March, 2004.
(with: Haijin Lin)
For Further Information
The Duality of Input-Output Analysis for Cost and Revenue Allocations
March, 2002.
(with: Naoyuki Kaneda)
For Further Information

Publications:

"On the Generalized Inverse of Network Matrices and Its Applications to Accounting Networks"
in Aronson/Zionts (ed.) Operations Research: Methods, Models and Applications, Quorum Books, (1998).
"Creative and Innovative Approaches to the Science of Management"
in Y. Ijiri (ed.) , Quorum Books, (1993).
"Momentum Accounting and Triple-Entry Bookkeeping", American Accounting Association, (1989).

Awards:

Editorial Boards:

Other Professional Activities:

Engaged in numerous research and educational activities of the American Accounting Association since 1963 and served as president of the association in 1982-1983.
Was on the faculty of Stanford Graduate School of Business from 1963 to 1967 and has been on the Carnegie Mellon faculty since 1967.

Courses Taught:

Emerging Topics in Accounting (45808)
(Masters Program)
- 2009, Mini 5 (Section: E)
- 2007, Mini 3 (Section: A)

Accounting and Information Economics II (47719)
(Ph.D. Program)
- 2007, Mini 2 (Section: A)
- 2007, Mini 2 (Section: A)

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