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A Weberian model applied to the study of accounting stagnation in late Qing China

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  • Pak Auyeung
  • Paul Ivory

Abstract

The industrialization and commercial expansion that China experienced following foreign intrusion, in 1840, necessitated the modernization of its accounting, but its accounting technology continued to stagnate for more than half a century. Weber's socio-historical model provides a framework for posing the question why indigenous accounting systems persisted even though superior western bookkeeping techniques were available. Weber's framework for the study of the relations of accounting to organizations and society may be divided into two analytic layers: structural conditions of accounting and the historical dynamic arising from the tensions between formal and substantive rationalities. All structural conditions specified in his first analytic layer as necessary for capital accounting were basically satisfied in Qing China. The second layer of Weber's framework is ideational. Rationality is the key concept in Weber's work. Replacing traditional accounting amounted to a direct challenge to substantive rationality of ti ('substance', 'essence') by the formal rationality of yung ('instruments', 'utility').

Suggested Citation

  • Pak Auyeung & Paul Ivory, 2003. "A Weberian model applied to the study of accounting stagnation in late Qing China," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 5-26.
    • Handle: RePEc:taf:acbsfi:v:13:y:2003:i:1:p:5-26
    DOI: 10.1080/09585200210164566b
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    References listed on IDEAS

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    1. Colignon, Richard & Covaleski, Mark, 1991. "A Weberian framework in the study of accounting," Accounting, Organizations and Society, Elsevier, vol. 16(2), pages 141-157.
    2. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
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    Cited by:

    1. Malcolm Anderson, 2004. "Accounting history publications 2003," Accounting History Review, Taylor & Francis Journals, vol. 14(2), pages 209-215.
    2. Uddin, Shahzad, 2009. "Rationalities, domination and accounting control: A case study from a traditional society," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 782-794.
    3. Hoskin, Keith & Macve, Richard, 2012. "Contesting the indigenous development of “Chinese double-entry bookkeeping” and its significance in China’s economic institutions and business organization before c.1850," LSE Research Online Documents on Economics 42583, London School of Economics and Political Science, LSE Library.

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