Contesting the indigenous development of “Chinese double-entry bookkeeping” and its significance in China’s economic institutions and business organization before c.1850
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Kent G. Deng, 2000. "A critical survey of recent research in Chinese economic history," Economic History Review, Economic History Society, vol. 53(1), pages 1-28, February.
- Debin Ma, 2004. "Growth, institutions and knowledge: a review and reflection on the historiography of 18th–20th century China," Australian Economic History Review, Economic History Society of Australia and New Zealand, vol. 44(3), pages 259-277, November.
- Richard Macve, 2002. "Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley's The Ancient Economy," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 453-472.
- Quattrone, Paolo, 2004. "Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 647-683, October.
- 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.
- Robert Bloom & John Solotko, 2003. "The foundation of Confucianism in Chinese and Japanese accounting," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 27-40.
- Chiapello, Eve & Ding, Yuan, 2005. "Searching for the accounting features of capitalism: an illustration with the economic transition process in China," HEC Research Papers Series 817, HEC Paris.
- Z. Lin, 2003. "Chinese bookkeeping systems: a study of accounting adaptation and change," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 83-98.
- Maxwell Aiken & Wei Lu, 1998. "The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influences," Abacus, Accounting Foundation, University of Sydney, vol. 34(1), pages 140-162, March.
- B. S. Yamey, 2005. "The historical significance of double-entry bookkeeping: Some non-Sombartian claims," Accounting History Review, Taylor & Francis Journals, vol. 15(1), pages 77-88.
- Mennicken, Andrea, 2008. "Connecting worlds: The translation of international auditing standards into post-Soviet audit practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 384-414.
- Wei Lu & Max Aiken, 2003. "Accounting history: Chinese contributions and challenges," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 1-3.
- Deng, Kent, 2000. "A critical survey of recent research in Chinese economic history," LSE Research Online Documents on Economics 638, London School of Economics and Political Science, LSE Library.
- Randall Morck & Fan Yang, 2010. "The Shanxi Banks," NBER Working Papers 15884, National Bureau of Economic Research, Inc.
- P. W. King, 2010. "Management, finance and cost control in the Midlands charcoal iron industry," Accounting History Review, Taylor & Francis Journals, vol. 20(3), pages 385-412.
- Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
- Yannick Lemarchand, 2010. "Accounting, the State and democracy: a long term perspective on the French experiment, 1716-1967," Working Papers hal-00547752, HAL.
- Solas, Cigdem & Ayhan, Sinan, 2007. "The historical evolution of accounting in China: the effects of culture," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 7, pages 146-173, December.
- Xu-dong Ji, 2003. "Concepts of cost and profit in Chinese agricultural treatises: with special reference to Shengshi Nongshu and Pu Nongshu in the seventeenth century," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 69-81.
- Simon Gao & Morrison Handley-Schachler, 2003. "The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 41-68.
- Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
- Edwards, John Richard & Dean, Graeme & Clarke, Frank, 2009. "Merchants' accounts, performance assessment and decision making in mercantilist Britain," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 551-570, July.
- Waymire, Gregory B. & Basu, Sudipta, 2008. "Accounting is an Evolved Economic Institution," Foundations and Trends(R) in Accounting, now publishers, vol. 2(1–2), pages 1-174, September.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Roberta Provasi, 2013. "L?evoluzione contabile in Cina. Origini e confronti con il metodo partiduplistico italiano," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2013(1), pages 91-115.
- Malcolm Anderson, 2004. "Accounting history publications 2003," Accounting History Review, Taylor & Francis Journals, vol. 14(2), pages 209-215.
- Macve, Richard, 2021. "Pacioli’s Lens: Through a glass, darkly," LSE Research Online Documents on Economics 112170, London School of Economics and Political Science, LSE Library.
- Greif, Avner & Tabellini, Guido, 2017.
"The clan and the corporation: Sustaining cooperation in China and Europe,"
Journal of Comparative Economics, Elsevier, vol. 45(1), pages 1-35.
- Avner Greif & Guido Tabellini, 2015. "The Clan and the Corporation: Sustaining Cooperation in China and Europe," CESifo Working Paper Series 5233, CESifo.
- Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
- Jenny Jing Wang & Corinne Cortese, 2021. "Tracing dual entry beyond the Eurocentric boundary," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5051-5071, December.
- Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
- Silvia Rossetti & Roberto Verona, 2017. "International Differences in IFRS Policy Choice and the Persistence of Accounting Classification: The Case of China," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(2), pages 1-27, January.
- Nadia Matringe, 2016. "Ratio Pecuniam Parit Accounting and the making of financial markets in the Early Modern Age," Working Papers hal-01358129, HAL.
- Mihret, Dessalegn Getie & Mirshekary, Soheila & Yaftian, Ali, 2020. "Accounting professionalization, the state, and transnational capitalism: The case of Iran," Accounting, Organizations and Society, Elsevier, vol. 82(C).
- Scott E. Masten & Jens Prüfer, 2014.
"On the Evolution of Collective Enforcement Institutions: Communities and Courts,"
The Journal of Legal Studies, University of Chicago Press, vol. 43(2), pages 359-400.
- Masten, S.E. & Prüfer, J., 2011. "On the Evolution of Collective Enforcement Institutions : Communities and Courts," Discussion Paper 2011-074, Tilburg University, Center for Economic Research.
- Masten, S.E. & Prüfer, J., 2011. "On the Evolution of Collective Enforcement Institutions : Communities and Courts," Other publications TiSEM c20e2eae-d29b-4658-8c2f-1, Tilburg University, School of Economics and Management.
- Greif, Avner & Iyigun, Murat & Sasson, Diego, 2011. "Risk, Institutions and Growth: Why England and Not China?," IZA Discussion Papers 5598, Institute of Labor Economics (IZA).
- Asaad Wahhab & Amna Ibrahim Obaid, 2023. "Adoption of the ISA 500 and its Impact on Audit Quality and Fraud Reduction: Evidence from Iraq," Technium Social Sciences Journal, Technium Science, vol. 45(1), pages 30-48, July.
- Loren Brandt & Debin Ma & Thomas G. Rawski, 2014.
"From Divergence to Convergence: Reevaluating the History behind China's Economic Boom,"
Journal of Economic Literature, American Economic Association, vol. 52(1), pages 45-123, March.
- Brandt, Loren & Ma, Debin & Rawski, Thomas G., 2012. "From divergence to convergence: re-evaluating the history behind China’s economic boom," Economic History Working Papers 41660, London School of Economics and Political Science, Department of Economic History.
- Brandt, Loren & Ma, Debin & Rawski, Thomas, 2013. "From Divergence to Convergence: Re-evaluating the History Behind China’s Economic Boom," CAGE Online Working Paper Series 117, Competitive Advantage in the Global Economy (CAGE).
- Loren Brandt & Debin Ma & Thomas G. Rawski, 2012. "From Divergence to Convergence: Re-evaluating the History Behind China's Economic Boom," Global COE Hi-Stat Discussion Paper Series gd11-217, Institute of Economic Research, Hitotsubashi University.
- Brandt, Loren & Ma, Debin & Rawski, Thomas G., 2013. "From divergence to convergence: re-evaluating the history behind China’s economic boom," Economic History Working Papers 50816, London School of Economics and Political Science, Department of Economic History.
- Anna Alon & Oksana Kim, 2022. "Protectionism through legislative layering: Implications for auditors and investors," Journal of International Business Policy, Palgrave Macmillan, vol. 5(3), pages 363-383, September.
- Albu, Nadia & Albu, Cătălin Nicolae & Cho, Charles H. & Pesci, Caterina, 2023. "Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
- Mennicken, Andrea & Miller, Peter & Samiolo, Rita, 2008. "Accounting for economic sociology," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(1), pages 3-7.
- Arnaboldi, Michela & Spiller, Nicola, 2011. "Actor-network theory and stakeholder collaboration: The case of Cultural Districts," Tourism Management, Elsevier, vol. 32(3), pages 641-654.
- Qiang Chen, 2015.
"Climate shocks, dynastic cycles and nomadic conquests: evidence from historical China,"
Oxford Economic Papers, Oxford University Press, vol. 67(2), pages 185-204.
- Qiang Chen, 2012. "Climate Shocks, Dynastic Cycles, and Nomadic Conquests: Evidence from Historical China," SDU Working Papers 2012-01, School of Economics, Shandong University.
- Iurii N. GUZOV, 2016. "History of auditing in Russia. Periodization and challenges of development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 651-651, June.
More about this item
Keywords
Chinese accounting; double-entry; Sombart thesis; intercultural translation; mercantile capitalism;All these keywords.
JEL classification:
- E42 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Monetary Sytsems; Standards; Regimes; Government and the Monetary System
- E52 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Monetary Policy
- N15 - Economic History - - Macroeconomics and Monetary Economics; Industrial Structure; Growth; Fluctuations - - - Asia including Middle East
- N95 - Economic History - - Regional and Urban History - - - Asia including Middle East
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ehl:lserod:42583. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: LSERO Manager (email available below). General contact details of provider: https://edirc.repec.org/data/lsepsuk.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.