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From an envelope to a dream note and a computer
This paper explores the development of household accounting practice in post-war
Japan through a review of reported experiences of the winners of an annual accounting prize
scheme organized, since 1954, by the Central Council for Saving Information. While academic
study of accounting at home is a developing area, analysis has tended so far to rely mainly on
Anglo-Saxon contexts. This paper's examination of Japanese household accounting practice
offers evidence from a very different context. The paper uses the prize schemes to document key
changes in household accounting practice over the last half century which essentially has seen a
switch in focus from short-term budgetary control to lifetime planning and a growing concern
with broader social and environmental issues. Such changes appear to be closely related to
changes in the economic and social roles served by the Japanese household.
Keywords Homes, Japan, Women, Cross-cultural research, Social accounting, Environmental
accounting
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