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dc.contributor.authorPeng, L.
dc.contributor.authorBrown, Alistair
dc.date.accessioned2017-06-23T02:58:39Z
dc.date.available2017-06-23T02:58:39Z
dc.date.created2017-06-19T03:39:27Z
dc.date.issued2017
dc.identifier.citationPeng, L. and Brown, A. 2017. The Chinese accounting reformation of the 1930s. Accounting History Review. 27 (2): pp. 177-199.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/53109
dc.identifier.doi10.1080/21552851.2017.1326955
dc.description.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.

dc.publisherRoutledge
dc.titleThe Chinese accounting reformation of the 1930s
dc.typeJournal Article
dcterms.source.volume27
dcterms.source.number2
dcterms.source.startPage177
dcterms.source.endPage199
dcterms.source.issn2155-2851
dcterms.source.titleAccounting History Review
curtin.departmentSchool of Accounting
curtin.accessStatusFulltext not available


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