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...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Routledge
2017
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| Online Access: | http://hdl.handle.net/20.500.11937/53109 |
| _version_ | 1848759067899592704 |
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| author | Peng, L. Brown, Alistair |
| author_facet | Peng, L. Brown, Alistair |
| author_sort | Peng, L. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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, partly because two competing groups – reformationists and transformationists – had a different sense of scientific accounting development. What transpired, however, was a clinging by small to medium-sized entities to the Chinese traditional indigenous bookkeeping system, a preparedness by other small to medium-sized entities to take on Xu’s reformed Chinese-style method, and a willingness by large entities to engage with Western forms of accounting. |
| first_indexed | 2025-11-14T09:54:00Z |
| format | Journal Article |
| id | curtin-20.500.11937-53109 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T09:54:00Z |
| publishDate | 2017 |
| publisher | Routledge |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-531092017-10-26T06:22:40Z The Chinese accounting reformation of the 1930s Peng, L. Brown, Alistair 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, partly because two competing groups – reformationists and transformationists – had a different sense of scientific accounting development. What transpired, however, was a clinging by small to medium-sized entities to the Chinese traditional indigenous bookkeeping system, a preparedness by other small to medium-sized entities to take on Xu’s reformed Chinese-style method, and a willingness by large entities to engage with Western forms of accounting. 2017 Journal Article http://hdl.handle.net/20.500.11937/53109 10.1080/21552851.2017.1326955 Routledge restricted |
| spellingShingle | Peng, L. Brown, Alistair The Chinese accounting reformation of the 1930s |
| title | The Chinese accounting reformation of the 1930s |
| title_full | The Chinese accounting reformation of the 1930s |
| title_fullStr | The Chinese accounting reformation of the 1930s |
| title_full_unstemmed | The Chinese accounting reformation of the 1930s |
| title_short | The Chinese accounting reformation of the 1930s |
| title_sort | chinese accounting reformation of the 1930s |
| url | http://hdl.handle.net/20.500.11937/53109 |