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Original Articles

The foundation of Confucianism in Chinese and Japanese accounting

Pages 27-40 | Published online: 06 Dec 2010

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (2)

Xingqiang Du, Yuhui Xie, Shaojuan Lai & Quan Zeng. (2022) Confucian culture and accounting conservatism: evidence from China. China Journal of Accounting Studies 10:4, pages 549-589.
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Malcolm Anderson. (2004) Accounting history publications 2003. Accounting, Business & Financial History 14:2, pages 209-215.
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Articles from other publishers (13)

Naoko Komori. 2016. Accounting in Conflict: Globalization, Gender, Race and Class. Accounting in Conflict: Globalization, Gender, Race and Class 57 87 .
Małgorzata Czerny. (2016) Wpływ zasad religijnych na ukształtowanie systemu rachunkowości. Annales. Etyka w Życiu Gospodarczym 19:2.
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Marco Gatti & Simone Poli. (2014) Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern state . Accounting History 19:4, pages 475-506.
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Jun, Seong-Ho, Lewis, James B. Huh, Sung-Kwan. (2013) Korean Double-Entry Merchant Accounts from Kaesong City (1786-1892). Sungkyun Journal of East Asian Studies 13:2, pages 105-147.
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Lina Xu, Corinne Cortese & Eagle Zhang. (2013) Exploring hegemonic change in China: a case of accounting evolution. Asian Review of Accounting 21:2, pages 113-127.
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Dale Tweedie, Maria Cadiz Dyball, James Hazelton & Sue Wright. (2012) Teaching Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics Curriculum. Journal of Business Ethics 115:1, pages 1-15.
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Tobias E Wissler. (2013) Accounting for eternal glory: Financial statements on temple stelae in nineteenth-century South China. Accounting History 18:2, pages 229-255.
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Nooch Kuasirikun & Philip Constable. (2010) The cosmology of accounting in mid 19th-century Thailand. Accounting, Organizations and Society 35:6, pages 596-627.
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Canchu Lin. (2008) Demystifying the Chameleonic Nature of Chinese Leadership. Journal of Leadership & Organizational Studies 14:4, pages 303-321.
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Denise Tsang. (2007) Leadership, national culture and performance management in the Chinese software industry. International Journal of Productivity and Performance Management 56:4, pages 270-284.
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Wen Qu & Philomena Leung. (2006) Cultural impact on Chinese corporate disclosure – a corporate governance perspective. Managerial Auditing Journal 21:3, pages 241-264.
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Keith Hoskin, Debin Ma & Richard H. Macve. (2016) Rational Evolution or Socially Constructed Counter-Myth? Cross-Cultural Perceptions of the Development of Chinese Commercial Accounting Up to C.1850 and Its Significance. SSRN Electronic Journal.
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Keith Hoskin & Richard H. Macve. (2012) Contesting the Indigenous Development of 'Chinese Double-Entry Bookkeeping' and its Significance in China's Economic Institutions and Business Organization Before c.1850. SSRN Electronic Journal.
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