Dutch accounting in Japan 1609-1850: isolation or observation? |
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Authors: | Kees Camfferman Terry E Cooke |
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Abstract: | The trading station or factory maintained by the Dutch East India Company (VOC) was Japan's sole window on the Western world during most of the Tokugawa period (1600-1868). While many aspects of the factory's role in Dutch/Japanese cultural exchange have been researched little is known in the West of the accounting at the factory. This paper considers the possibility that double-entry bookkeeping employed by the Dutch may have been diffused to the Japanese. The available evidence is synthesized after considering the accounting system in the Dutch factory. |
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Keywords: | Dutch East India Company Japan Deshima Diffusion Of Accounting Technology Financial Records |
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