MEMORIAL THE LATE EMERITUS PROFESSOR KOJIMA (19121989)
by
Yoshihiro Hirabayashi Osaka City University
Osamu Kojima, Emeritus Professor of Kwansei Gakuin University (Kobe, Japan), died of myocardial infarction on February 21, 1989, at the age of 76, at Osaka University Hospital. Last June he suffered a heart attack and he appeared to have recovered from it. But he passed away after another attack. May he rest in peace.
In keeping with Professor Kojima’s desire to have an accounting history course offered in many Japanese universities, he founded the Accounting History Association (AHA). He was the first president of the AHA and set the direction for the association to follow.
Professor Kojima dreamed of participating in the Sixth World Congress of Accounting Historians in Kyoto in 1992. To our regret, he died before his dream could come true. His colleagues will attempt to carry out his plans.
One of Professor Kojima’s major contributions was to examine accounting history in Europe by studying original materials and documents. His methodology was unique given the circumstances most researchers based their work on copies of materials available in Japan.
Most historical studies of accounting were based on investigation of bookkeeping in Italy, especially Luca Pacioli’s Theory of Bookkeeping. Professor Kojima, however, studied the influence of Italian bookkeeping in other countries, including England and Scotland, as a bridge to the history of modern accounting.
In addition, Professor Kojima emphasized the socioeconomical background in his study of accounting history. For example, he provided evidence to support the theory that the emergence of a bookkeeping procedure depends on socioeconomic conditions of the society. From his reading of secondary materials, he noted how merchants in early times managed their work
Professor Kojima also was interested in the development of bookkeeping systems. He believed that unless the development of accounting, divisions, and generalization of journals and ledgers is completely traced, the current structure of bookkeeping and its essential function cannot be explicitly understood.
At the end of his life, Professor Kojima’s interest was accounting history in America in the 19th and 20th centuries.
The following list shows Professor Kojima’s academic appointments, major contributions, and interests as an historian
Individual History
1912 Born in Osaka City
192530 Ichioka Junior High School
193034 Kwansei Gakuin College, Department of English Literature
193437 Kwansei Gakuin College, Department of Commerce and Economics
193741 Researcher, Osaka University of Commerce (Osaka City University)
193940 Teacher, Hikone Junior High School
194041 Lecturer, Kwansei Gakuin Commerce College
194145 Army Service
194648 Professor, Kwansei Gakuin Commerce College
194850 Lecturer, Kwansei Gakuin University, Department of Economics
195051 Assistant Professor, Kwansei Gakuin University, Department of Economics
195153 Associate Professor, Kwansei Gakuin University, Department of Commerce
195381 Professor, Kwansei Gakuin University, Department of Commerce
198386 Professor, Kinki University, Department of Commerce and Economics
198688 Professor, Kinki University, The Institute for World Economics
1961 Doctor of Business Administration, Kobe University and Kobe Univerity of Economics
1965 The Quest for History of Bookkeeping, recipient of The Ohta Award from the Japan Accounting Association
1976 Ympyn, A notable and very excellente woorke, . . . (coedited with Basil S. Yamey), recipient of the Hourglass Award from The Academy of Accounting Historians
1985 Received the Third Order of Merit from the Japanese Government
1988 Introduction to Accounting History received The Accounting History Association’s Award and The Japan Institute of Certified Public Accountants’ Award
196667 Head, Student Affairs Committee, Kwansei Gakuin University
197377 Head, The Institute of Industrial Research, Kwansei Gakuin University
198083 Trustee, The Academy of Accounting Historians 198286 President, The Accounting History Association Major Contributions Books
1961 HukushikiBoki Hasseishi No Kenkuy (Historical Studies of Bookkeeping)
1964 Bokishi Ronko (The Quest for a History of Bookkeeping)
1965 HukushikiBoki Hasseishi No Kenkyu (Historical Studies of Bookkeeping) 2nd edition
1971 Eikoku Boki Hattatushi (History of Bookkeeping in England)
1973 Boki Shi (History of Bookkeeping)
1978 Kaikeishi Shiryo Kenkyu (Studies in the Historical Materials of Accounting)
1987 Kaikeishi Nyumon (An Introduction to Accounting History) Edited Books
1975 Bokishi Kenkyu (Historical Studies of DoubleEntry Bookkeeping)
1979 Kaikeishi Oyobi Kaikeigakushi (Accounting History and History of Accounting Theory) Reprinted Books
1973 Luca Pacioli, Summa
1975 Ympyn, A notable and very excellente woorke, . . . (coedited with Basil S. Yamey)
1980 J. Peele,. . . The Pathe waye to Perfectness . . . Articles (in English only)
1961 “Origin and Development of DoubleEntry Bookkeeping,” Kwansei
Gakuin University Annual Studies, vol. 10
1976 “The Synthesis and Division of Merchandise Account,” Studies in Industrial Economics
1977 “Accounting Textbooks in Seventeenth Century England,” The Accounting Historians Journal (Spring 1977) “Origin and Evolution of the Manufacturing Account,” Studies in Business Economics
1980 “Macghie’s The Principles of BookKeeping, “Accounting and Business Research, vol. 34A, Special Accounting History Issue
