Kurosawa, Kiyoshi

1902-1990 A Japanese accounting theorist. With fellow modernizer *Iwao Iwata, he was a major figure in the implementation of external auditing requirements in Japan following World War Two. A major auditing landmark was legislation creating the Japanese *Certified Public Accountants profession in 1948. Unlike Iwata, his long life enabled him to fully develop his academic writings on accounting theory: He wrote over 60 books and 600 articles. A major preoccupation in his writings was the need to establish objective, scientific foundations for accounting. Further reading: Chiba (1994)