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Accounting, Business & Financial History Volume 13, 2003 - Issue 1
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Original Articles

Chinese bookkeeping systems: a study of accounting adaptation and change

Z. Lin
Pages 83-98 | Published online: 06 Dec 2010

Citations (12)

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Read on this site (1)

Malcolm Anderson. (2004) Accounting history publications 2003. Accounting, Business & Financial History 14:2, pages 209-215.
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Articles from other publishers (11)

Yue Mei Guo & Richard Krever. (2022) The Evolution of Accounting Standards in Modern China as a Reflection of the Country's Challenging Shift to a Market Economy. Accounting Historians Journal 49:1, pages 39-51.
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Wenjun Wen. (2021) Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021. Journal of Accounting in Emerging Economies 12:2, pages 238-278.
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Valerio Antonelli, Raffaele D’Alessio, Roberto Rossi & Emanuela Mattia Cafaro. (2017) Accounting in hybrid forms of capitalist/socialist enterprises: A multiple interpretative approach to the Royal Factory of Silk of San Leucio, 1802–1826. Accounting History 22:3, pages 274-300.
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Lina Xu, Corinne Cortese & Eagle Zhang. (2014) Ideology diffusion and the role of accounting: A Gramscian approach to understanding China’s transition from 1949 to 1957. Accounting History 19:4, pages 434-451.
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Luca Zan & Qingmei Xue. (2011) Budgeting China. Macro‐policies and micro‐practices in public sector changes. Accounting, Auditing & Accountability Journal 24:1, pages 38-62.
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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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Pak K. Auyeung, Lei Fu & Zhixiang Liu. (2011) Double-Entry Bookkeeping in Early-Twentieth-Century China. Business History Review 79:1, pages 73-96.
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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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Dr. Muhammad Umar Draz. (2012) IFRS or IFRS-Based Domestic Standards: Implications for China’s Future Accounting Reforms. SSRN Electronic Journal.
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Luca Zan & Qingmei Xue. (2010) Budgeting China: Macro-Policies and Micro-Practices in Public Sector Changes. SSRN Electronic Journal.
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