The Chinese accounting reformation of the 1930s

This study examines the Chinese accounting reformation of the 1930s. The reformist work of Xu, the 1929 Company Law and the rapid expansion of Chinese commercial activity allowed a melding of the Westernised debit-credit model with the Chinese traditional accounting model. The fusion was complex, pa...

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Bibliographic Details
Main Authors: Peng, L., Brown, Alistair
Format: Journal Article
Published: Routledge 2017
Online Access:http://hdl.handle.net/20.500.11937/53109