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The case is made for oral history as a research tool, and a possible role in respect to the accountancy profession is recommended and discussed: the study of the evolution of accounting standards. The collection and preservation of oral records is described. Illustrative examples are provided. The benefits and drawbacks of this kind of research are analysed.

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The most important Chinese philosopher, Confucius, was primarily concerned with improving social welfare and ethical behaviour. He preached enlightened state leadership and conformity to traditions. Believing in equal opportunity education and public service, Confucius trained individuals to become government officials. He emphasized the importance of working with others harmoniously, contending that government should operate on the basis of propriety, morality, and rituals rather than laws and punishment. This paper examines the main tenets of Confucianism and considers Chinese and Japanese accounting principles in light of Confucianism. The influence of Confucius on both Chinese and Japanese accounting is apparent.Chinese Accounting, Confucianism, East Asian Accounting, Japanese Accounting,