The foundation of Confucianism in Chinese and Japanese accounting

References

• Adhikari, A. J., and Wang, S. Z., 1995. Accounting for China, Management Accountant 76 (1995), pp. 27–32.
   Google Scholar
• Aiken, M., and Lu, W., 1998. Cultural and Administrative Antecedents of Financial Disclosure in Modern China. Presented at Academy of Accounting Historians Meeting. Atlanta, GA, .
   Google Scholar
• Bloom, R., Long, S., and Collins, M., 1994. Japanese and American accounting: explaining the differences, Advances in International Accounting 6 (1994), pp. 265–284.
   Google Scholar
• Brooks, E. B., and Brooks, A. T., 1998. The Original Analects. New York: Columbia University Press; 1998.
   Google Scholar
• Chan, W. T., 1967. "Story of Chinese phiolosophy". In: Moore, C. A., ed. The Chinese Mind. Honolulu, HI: University of Hawaii Press; 1967. pp. 31–76.
   Google Scholar
• Chen, Y., Jubb, P., and Tran, A., 1997. Problems of accounting reform in the People's Republic of China, International Journal of Accounting 32 (1997), pp. 139–153.
   Google Scholar
• Chow, L. M., Chan, G., and Gray, S., 1995. Accounting Reform in China: Cultural Constraints on Implementation and Development, Accounting and Business Research 26 (1) (1995).
   Google Scholar
• Davidson, R. A., Gelardi, A. M. G., and Li, F., 1996. Analysis of the conceptual framework of China's new accounting system, Accounting Horizons (1996), pp. 58–73.
   Google Scholar
• DeBary, W., 1959. "Common tendencies in neo-Confucianism". In: Nivison, D., and Wright, A. F., eds. Confucianism in Action. Stanford, CA: Stanford University Press; 1959.
   Google Scholar
• Gao, S. S., and Handley-Schachler, M., 2003. The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history, Accounting, Business and Financial History 13 (2003).
   Google Scholar
• Hajime, N., 1969. The History of Development of Japanese Thought . Vol. Vols. 1 and 2. Tokyo: Kokusai Bunka Shinkokai; 1969.
   Google Scholar
• Hall, D. L., and Ames, R. T., 1987. Thinking Through Confucius. Albany, NY: State University of New York Press; 1987.
   Google Scholar
• Hiramatsu, K., 1998. Financial Big Bang and Accounting-Auditing Reforms in Japan. Presented at Asian Pacific Conference on International Accounting Issues. Maui, Hawaii, .
   Google Scholar
• Hofstede, G., and Bond, M. H., 1988. The Confucius connection: from cultural roots to economic growth, Organizational Dynamics 16 (1988), pp. 5–21.
   Web of Science ®Google Scholar
• Huang, C., 1997. The Analects of Confucius. New York, NY: Oxford University Press; 1997.
   Google Scholar
• Jaspers, K., 1990. Socrates, Budda, Confucius, Jesus. San Diego, CA: HarcourtBrace; 1990.
   Google Scholar
• Kelen, B., 1971. Confucius in Life and Legend. New York, NY: Thomas Nelson; 1971.
   Google Scholar
• Lau, D. C., 1997. Confucius: The Analects. London: (Lun Yii) Penguin Books; 1997.
   Google Scholar
• Lu, W., 2000. Correspondence with the authors. 2000.
   Google Scholar
• Mei, Y. P., 1967. "The Status of the Individual in Chinese Social Thought and Practice". In: Moore, C. A., ed. The Chinese Mind. Honolulu, HI: University of Hawaii Press; 1967. pp. 167–187.
   Google Scholar
• McKinnon, J., 1986. The Historical Development and Operational Form ofCorporate Reporting Regulation in Japan. New York, NY: Garland; 1986.
   Google Scholar
• MacDonald, E., 1999. What happened? A number of problems: accounting rules are less rigorous in many countries, Wall Street Journal R6 (1999).
   Google Scholar
• News ReleaseAccounting Standards Board of JapanFinancial Accounting Standards Foundation, 2001. "Establishment of the Financial Accounting Standards Foundation. People's Republic of China". In: Accounting Standard: ‘Borrowing Costs.’. Ministry of Finance; 2001.
   Google Scholar
• People's Republic of China, 2001. Accounting Standard: ‘Intangible Assets’. Ministry of Finance; 2001.
   Google Scholar
• People's Republic of China, 2001. Accounting Standard: ‘Leases’. Ministry of Finance; 2001.
   Google Scholar
• Roberts, J. A. G., 1996. A History of China. Vol. Vol. 1. New York, NY: St Martin's Press; 1996.
   Google Scholar
• Shih, H., 1967. "The scientific spirit and method in Chinese philosophy". In: Moore, C. A., ed. The Chinese Mind. Honolulu, HI: University of Hawaii Press; 1967. pp. 104–131.
   Google Scholar
• So, J., 1995. Eastern Zhou Ritual Bronzers. Vol. Vol. Ill. New York, NY: Arthur M.Sackler Foundation; 1995.
   Google Scholar
• Tang, Y., 2000. "Bumzy Road Leading to In ter nationalization: A Review of Accounting Development in China". In: Accounting Horizons. Vol. Vol. 14, No. 1. 2000. pp. 93–102.
   Google Scholar
• Weiming, T., 1997. "Chinese philosophy: a synoptic view". In: Deutsch, E., and Bontekoe, R., eds. A Companion to World Philosophies. Maiden, MA: Blackwell; 1997. pp. 3–23.
   Google Scholar
• Winkle, G., Huss, H. F., and X-Zhu, C., 1994. Accounting standards in the People's Republic of China: responding to economic reforms, Accounting Horizons 8 (1994), pp. 48–57.
   Google Scholar
• Yang, C. K., 1959. "Chinese bureaucratic behavior". In: Nivison, D., and Wright, A. F., eds. Confucianism in Action. Stanford, CA: Stanford University Press; 1959. pp. 134–164.
   Google Scholar
• Yu-Wei, H., 1967. "Filial piety and Chinese society". In: Moore, C. A., ed. The Chinese Mind. Honolulu, HI: University of Hawaii Press; 1967. pp. 167–187.
   Google Scholar
• Zezhong, X., 1999. Corporate disclosures made by Chinese listed companies, International Journal of Accounting 34 (1999), pp. 349–373.
   Google Scholar