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    The Chinese accounting reformation of the 1930s

    Access Status
    Fulltext not available
    Authors
    Peng, L.
    Brown, Alistair
    Date
    2017
    Type
    Journal Article
    
    Metadata
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    Citation
    Peng, L. and Brown, A. 2017. The Chinese accounting reformation of the 1930s. Accounting History Review. 27 (2): pp. 177-199.
    Source Title
    Accounting History Review
    DOI
    10.1080/21552851.2017.1326955
    ISSN
    2155-2851
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/53109
    Collection
    • Curtin Research Publications
    Abstract

    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.

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