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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.
Notes
1. Auyeung, “A Comparative Study.”
2. Brown, “The Influence of.”
3. Liu, “Revisiting Hanyeping Company.”
4. Gardella, “Commercial Bookkeeping.”
5. Hao, “Regulation and Organization.”
6. Munro and Mouritsen, Accountability, 2.
7. Neu and Graham, “The Birth of a Nation,” 49.
8. Davie, “Accounting for Imperialism,” 341.
9. Carruthers and Espeland, “Accounting for Rationality.”
10. Yazdiha, “Conceptualizing Hybridity.”
11. Ibid., 31.
12. Hooper and Kearins, “The Excited.”
13. Peng and Brown, “The Milieu.”
14. Brown, “The Milieu,” 172.
15. Auyeung and Ivory, “A Weberian Model.”
16. Lufrano, “Minding the Minders.”
17. Gardella, “Squaring Accounts,” 317.
18. Gardella, “Commercial Bookkeeping”; Guo, Zhonguo Kuaiji.
19. Gardella, “Commercial Bookkeeping.”
20. Hoskin, Ma and Macve, “A Genealogy.”
21. Gardella, “Commercial Bookkeeping”; Guo, Zhonguo Kuaiji; Fu, “An Outline”; Zhao, Zhongguo Gudai and A Brief History; Hsu, “Traditional Chinese Bookkeeping.”
22. Rankin, “Alarming Crises.”
23. Brown, “The Milieu.”
24. Edwards and Webb, “The Influence.”
25. Ibid.
26. Wade, “The Reliability.”
27. Ibid.
28. De Beelde, “Financial Reporting”; Edwards and Webb, “The Influence.”
29. Edwards and Webb, “The Influence.”
30. De Beelde, “Financial Reporting.”
31. Hao, “Regulation and Organization.”
32. Guo, Zhonguo Kuaiji; Li and Wang, Zhongguo Kuaiji.
33. Auyeung, “A Comparative Study.”
34. Auyeung and Ivory, “A Weberian Model.”
35. Ibid.; Auyeung, “A Comparative Study”; Someya, “Accounting ‘Revolutions’.”
36. Aiken and Lu, “Perception”, “Chinese Government,” “Historical Instances” and “The Evolution.”
37. Liu, “Revisiting Hanyeping Company.”
38. Zhang, Zhongguo Shangshi.
39. Shuai, Qing Mo.
40. Zhang, Zhongguo Shangshi.
41. Wei, Jindai Zhongguo.
42. The Second Historical Archives of China, Gongsi Tiaoli.
43. Ibid.
44. Ibid.
45. Ibid.
46. Liu, Three Essays, 4.
47. Huang, Broadening the Horizons.
48. Goetzmann and Koll, The History.
49. Liu, Three Essays, 7.
50. Sun, Jindai Zhongguo.
51. Ibid.
52. Zhang, “Zhongguo Zhengquan.”
53. Yu, “Rishang Shanghai.”
54. People’s Bank of China Institute of Finance, Jindai Zhongguo.
55. Zhang, “Zhongguo Zhengquan.”
56. Hao, “Regulation and Organization.”
57. Ibid.
58. Xu and Xu, “Becoming Professional,” 152.
59. Gao, Zhongguo Kuaiji; Chen, “The Rise and Fall”; Gardella, “Squaring Accounts.”
60. Xu and Xu, “Becoming Professional.”
61. Dar, “Hybrid Accountabiltiies.”
62. Bhaba, The Location.
63. Garseth-Nesbakk and Mellemvik, “The Construction.”
64. Chan, Merchants.
65. Ibid., 56.
66. Rowe, “Family, Fields, and Ancestors.”
67. Chong, “Breaking Up is Hard to do.”
68. Peng, Yudahua, 8.
69. Ibid.
70. Sun, “Reviewed Work.”
71. Curwen, “Review of Wellington.”
72. Faure, “Reviewed Work.”
73. Pannell, “Merchants, Mandarins.”
74. Brown, “The Milieu.”
75. Iannantuono and Eyles, “Meanings in Policy.”
76. Jones and Shanks, “Laid Bare.”
77. Peng and Brown, “The Milieu.”
78. Ibid.
79. Brown, “The Milieu.”
80. Mackenzie, “Regulating Reprogenetics.”
81. Knaapen, Cazeneuve, Cambrosio, Castel and Fervers, “Pragmatic Evidence.”
82. Van Brussel, “Autonomy and Dignity,” 183.
83. Zanasi, Calisti, Di Lorenzo, Valerio and Siracusano, “Oneiric Activity.”
84. Gill and Griffin, “Good Medical Practice.”
85. Hubei Province Archives, Hanyeping Gongsi.
86. Ibid.
87. Ibid.
88. Ibid.
89. Ibid.
90. Hubei Province Archives Museum. Archive Number: LS56-3-329.
91. Ibid.
92. Ibid.
93. Ibid.
94. Ibid.
95. Ibid.
96. Auyeung, “A Comparative Study.”
97. Ibid.