A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919)
Using a model of hybrid reporting and accountabilities, this article considers the reporting and accountability of the Hanyeping Company in the Beiyang era. The results of the study suggest that the Hanyeping Company attempted to provide comprehensive accounts of its activities to satisfy the needs...
| Main Authors: | , |
|---|---|
| Format: | Journal Article |
| Published: |
Routledge Taylor & Francis Group
2016
|
| Online Access: | http://hdl.handle.net/20.500.11937/41596 |
| _version_ | 1848756188791963648 |
|---|---|
| author | Brown, Alistair Peng, L. |
| author_facet | Brown, Alistair Peng, L. |
| author_sort | Brown, Alistair |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Using a model of hybrid reporting and accountabilities, this article considers the reporting and accountability of the Hanyeping Company in the Beiyang era. The results of the study suggest that the Hanyeping Company attempted to provide comprehensive accounts of its activities to satisfy the needs of a plethora of domestic and foreign stakeholders through a combination of detailed Western and Chinese accounts. In keeping with Western and indigenous Chinese expectations of accounting, the Hanyeping Company prepared accounts that demonstrated characteristics of Auyeung’s demonstrated features of nineteenth-century Westernised reporting and the traditional reporting model. This suggests that the period between 1909 and 1919 experienced a decade of reporting hybridisation in direct contrast to the so-called period of accounting stagnation of the late Qing Dynasty. |
| first_indexed | 2025-11-14T09:08:14Z |
| format | Journal Article |
| id | curtin-20.500.11937-41596 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T09:08:14Z |
| publishDate | 2016 |
| publisher | Routledge Taylor & Francis Group |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-415962017-09-13T14:15:05Z A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919) Brown, Alistair Peng, L. Using a model of hybrid reporting and accountabilities, this article considers the reporting and accountability of the Hanyeping Company in the Beiyang era. The results of the study suggest that the Hanyeping Company attempted to provide comprehensive accounts of its activities to satisfy the needs of a plethora of domestic and foreign stakeholders through a combination of detailed Western and Chinese accounts. In keeping with Western and indigenous Chinese expectations of accounting, the Hanyeping Company prepared accounts that demonstrated characteristics of Auyeung’s demonstrated features of nineteenth-century Westernised reporting and the traditional reporting model. This suggests that the period between 1909 and 1919 experienced a decade of reporting hybridisation in direct contrast to the so-called period of accounting stagnation of the late Qing Dynasty. 2016 Journal Article http://hdl.handle.net/20.500.11937/41596 10.1080/00076791.2016.1167878 Routledge Taylor & Francis Group restricted |
| spellingShingle | Brown, Alistair Peng, L. A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919) |
| title | A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919) |
| title_full | A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919) |
| title_fullStr | A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919) |
| title_full_unstemmed | A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919) |
| title_short | A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919) |
| title_sort | decade of hybrid reporting and accountabilities of the hanyeping company (1909–1919) |
| url | http://hdl.handle.net/20.500.11937/41596 |