Yuji Ijiri

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R.M. Trueblood University Professor of Accounting and Economics

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.

Website and/or personal homepage:
http://www.gsia.cmu.edu/ijiri/Public/

Useful Links:

• Vita

Published Papers: 

• Quantum Information and Accounting Information: Exploring Conceptual Applications of Topology
  Journal of Accounting and Public Policy 28, 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, July-Aug. 2006; 435-464.
  (With: Joel Demski, Stephen A. FitzGerald, Haijin Lin)
  
  
• U.S. Accounting Standards and Their Environment: A Dualistic Study of Their 75-Years of Transition
  Journal of Accounting and Public Policy 24, January-February 2005; 255-279.
  
  
• 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 Operating Moral Hazard and Investing Moral Hazard
  August, 2006.
  (With: Lin Nan)
  
  
• Simple Models of Operation and Investment Moral Hazard with a Brief Examination of Acquisition Moral Hazard
  August, 2006.
  (With: Lin Nan)
  
  
• Simple Models of Operating Moral Hazard and Investing Moral Hazard
  August, 2006.
  (With: Lin Nan)
  
  
• 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, (January, 1998).
  
  
• "Creative and Innovative Approaches to the Science of Management"
  in Y. Ijiri (ed.) , Quorum Books, (January, 1993).
  
  
• "Momentum Accounting and Triple-Entry Bookkeeping", American Accounting Association, (January, 1989).
  
  

Awards:

• 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.

Courses Taught:

• Corporate Financial Reporting (45-803)
  (Masters Program)
  • 2007, Mini 3 (Section: A)
  • 2007, Mini 3 (Section: E)
  • 2007, Mini 3 (Section: M)
  
  
• Emerging Topics in Accounting (45-808)
  (Masters Program)
  • 2009, Mini 5 (Section: E)
  
  
• Seminar in Accounting (47-710)
  (Ph.D. Program)
  • 2008, Mini 1 (Section: A)
  
  
• Accounting and Information Economics II (47-719)
  (Ph.D. Program)
  • 2007, Mini 2 (Section: A)
  
  
• Introduction to Accounting (70-122)
  (BSBA Program)
  • 2009, Spring (Section: A)
  • 2009, Spring (Section: B)
  • 2008, Spring (Section: A)