Yuji Ijiri

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

  • (Japan) - LL.B. and C.P.A. - 1956
  • University of Minnesota - M.S. - 1960
  • Carnegie Mellon - Ph.D. - 1963
Areas of Expertise:
  • Accounting
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)

  • 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: 
  • "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).

  • Alumni Merit Award, Carnegie Mellon - 1996
  • DS in BA (Honorary), Bryant College - 1991
  • LL.D. (Honorary), DePaul University - 1990
  • Accounting Hall of Fame Inductee, Ohio State University - 1989
  • Outstanding Accounting Educator Award, American Accounting Association - 1986
  • Distinguished Lecturer, AAA - 1985
  • President, AAA - 1982-1983
  • Accounting Literature Awards, American Institute of CPAs - 1971, 1975
  • Accounting Literature Awards, American Institute of CPAs - 1966, 1967
Editorial Boards:
  • Journal of Accounting and Public Policy (Founding member), 1981-
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.
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