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    A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919)

    Access Status
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    Authors
    Brown, Alistair
    Peng, L.
    Date
    2016
    Type
    Journal Article
    
    Metadata
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    Citation
    Brown, A. and Peng, L. 2016. A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919). Business History. 58 (8): pp. 1183-1209.
    Source Title
    Business History
    DOI
    10.1080/00076791.2016.1167878
    ISSN
    1743-7938
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/41596
    Collection
    • Curtin Research Publications
    Abstract

    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.

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