1,092
Views
11
CrossRef citations to date
0
Altmetric
Original Articles

Governmental influences in the development of Chinese accounting during the modern era

, &
Pages 305-326 | Published online: 25 Nov 2009

References

  • Abeysekera , I. 2005 . Accounting: in crisis or ascendancy? . Accounting History , 16 ( 1 ) : 64 – 74 .
  • Adler , S. 1957 . The Chinese economy , London : Routledge and Kegan Paul .
  • Aiken , M. and Lu , W. 1993 . Historical instances of innovative accounting practices in the Chinese dynasties and beyond . Accounting Historians Journal , 20 ( 2 ) : 163 – 86 .
  • Aiken , M. and Lu , W. 1998 . The evolution of bookkeeping in China: integrating historical trends with western influences . Abacus , 35 ( 2 ) : 109 – 29 .
  • Aiken , M. , Lu , W. and Ji , X. D. 1995 . “ The new accounting standard in China: a critical analysis ” . In Perspectives on accounting and finance in China , Edited by: Gao , S. and Black , J. 159 – 77 . London : Routledge .
  • Arnold , P. 1990 . The state and political theory in corporate social disclosure research . Advances in Public Interest Accounting , 3 : 177 – 81 .
  • Baker , C. 1993 . Self-regulation in the public accounting profession: the structural response of the large public accounting firms to a changing environment . Accounting, Auditing & Accountability Journal , 6 ( 2 ) : 68 – 80 .
  • Beijing Review. 1978. No. 52: 11
  • Berry , M. 1988 . “ The cultural development of accounting in the People's Republic of China ” . In Recent accounting and economic developments in the Far East , 1 – 26 . Urbana, IL : Centre for International Education and Research in Accounting, University of Illinois . by Urban-Champaign, IL
  • Bromwich , M. and Bhimani , A. 1989 . Management accounting: evolution not revolution , London : Chartered Institute of Management Accounting .
  • Center for Chinese Study . 1968 . The Cultural Revolution: 1967 in review , Ann Arbor, MI : University of Michigan .
  • Chambers , R. J. 1966 . Accounting, evaluation and economic behaviour , Englewood, NJ : Prentice Hall .
  • Chatfield , M. 1977 . A history of accounting thought , New York : Krieger .
  • Chen , Y. , Jubb , P. and Tran , A. 1997 . Problems of accounting reform in the People's Republic of China . International Journal of Accounting , 32 ( 2 ) : 139 – 53 .
  • Cheng , C. Y. 1971 . “ with a bibliography of selected materials on Chinese economic development ” . In The economy of communist China 1949–1969 , Ann Arbor, MI : University of Michigan, Center for Chinese Studies .
  • Cheng , C. Y. 1981 . Legalism versus Confucianism: a philosophical appraisal . Journal of Chinese Philosophy , 8 ( 3 ) : 271 – 302 .
  • Ch'i , H. S. 1976 . Warlord politics in China, 1916–1928 , Stanford, CT : Stanford University Press .
  • Cooke , T. E. 1991 . The evolution of financial reporting in Japan: a shame culture perspective . Accounting, Business & Financial History , 1 ( 3 ) : 251 – 77 .
  • Creel , H. G. 1949 . Confucius: the man and the myth , London : Routledge and Kegan Paul .
  • Danto , A. 1985 . Narration and knowledge: including the integral text of analytical philosophy of history , New York : Columbia University Press .
  • Deegan , C. 2007 . Australian financial accounting , 5 , Sydney : McGraw-Hill .
  • Deng , X. P. 1978 . Speech delivered at third plenum of the eleventh Chinese Communist Party . December
  • Ding , P. Z. 1993 . Answers to questions regarding to foreign CPA firms and CPAs . Journal of Certified Public Accountants , 12 ( 8 )
  • Duyvendard , J. L. 1928 . The book of Lord Shang , London : Probsthain .
  • Fairbank , K. 1978 . The Cambridge history of China, volume 10, late Ch'ing 1800–1911, Part I , Cambridge : Cambridge University Press .
  • Gao , Z. Y. 1985 . The general history of Chinese accounting , Beijing : Chinese Financial and Economic Press [in Chinese] .
  • Godfrey , J. , Hodgson , A. and Holmes , S. 2003 . Accounting theory , 5 Brisbane : John Wiley .
  • Gordon , L. A. , Loeb , M. P. , Lucyshyn , W. and Sohail , T. 2006 . The impact of the Sarbanes–Oxley Act on the corporate disclosures of information security activities . Journal of Accounting and Public Policy , 25 ( 5 ) : 503 – 30 .
  • Gray , S. J. 1988 . Towards a theory of cultural influence on the development of accounting systems internationally . Abacus , 24 ( 1 ) : 1 – 15 .
  • Guo , D. 1986 . The history of accounting development , Beijing : Chinese Broadcasting and Television University Press [in Chinese] .
  • Guo , D. 1988 . “ The historical contributions of Chinese accounting ” . In Collected Papers of the Fifth World Congress of Accounting Historians , Sydney : University of Sydney .
  • Hein , L. W. 1962 . The British Companies Acts and the practice of accountancy , 1844 New York : Arno Press .
  • Hofstede , G. 1980 . Culture's consequences , London : Sage .
  • Hofstede , G. 1984 . Cultural consequences: international differences in work related values, abridged , Beverley Hills, CA : Sage .
  • Hofstede , G. 1987 . “ The cultural context of accounting ” . In Accounting and culture , Edited by: Cushing , B. E. 1 – 11 . oSarasota, FL : American Accounting Association .
  • Hofstede , G. 1991 . Cultures and organizations: software of the mind , Sydney : McGraw-Hill .
  • Hofstede , G. and Bond , M. H. 1988 . The Confucius connection: from cultural roots to economic growth . Organisational Dynamics , 17 : 4 – 21 .
  • Ji , X. D. 2001 . Development of accounting and auditing systems in China , Aldershot : Ashgate Publishing .
  • Lau , A. H. and Yang , J. 1991 . Auditing in China: historical perspective and current developments . International Journal of Accounting , 25 ( 1 ) : 53 – 62 .
  • Lee , T. A. 1979 . The evolution and revolution of financial accounting: a review article . Accounting and Business Research , 19 ( 7 ) : 292 – 9 .
  • Li , J. D. 1985 . The ageless Chinese: a history , New York : Charles Scribners .
  • Lin , Z. and Chan , K. 2000 . Auditing standards in China – a comparative analysis with relevant international standards and guidelines . International Journal of Accounting , 35 ( 4 ) : 559 – 77 .
  • Littleton , A. C. 1933 . Accounting evolution to 1900 , New York : American Institute Publishing .
  • Liu , W. and Eddie , I. A. 1995 . “ Developments in accounting regulation ” . In Perspectives on accounting and finance in China , Edited by: Gao , S. and Black , J. 139 – 58 . London : Routledge .
  • MacNeal , K. 1939 . Truth in accounting , Philadelphia, PA : University of Pennsylvania Press .
  • Nathan , A. 1976 . Peking politics, 1918–1923 , Berkeley, CA : University of California Press .
  • Roberts , K. 1979 . Order and dispute , Harmondsworth : Pelican .
  • Shou , C. W. 1926 . Democracy and finance in China: a study in the development of fiscal systems and ideals , New York : Colombia University Press .
  • Su , K. M. 1985 . Modern China: a topical history , Beijing : New World Press .
  • Tang , Y. W. 2000 . Bumpy road leading to internationalization: a review of accounting development in China . Accounting Horizons , 14 ( 1 ) : 93 – 102 .
  • Tang , Y. W , Cooper , B. J. and Chow , L. 1996 . Accounting and finance in China: a review of current practice , London : Longman .
  • Tweedie , D. 2006 . China affirms commitment to converge with IFRSs. IASB News, 15 February . http://www.iasb.org/News/Announcements+and+Speeches/China+affirms+commitment+to+converge+with+IFRSs.htm
  • Watson , B. 1987 . Basic writing of Mo Tzu, Hsun Tzu and Han Fei Tsu , New York : Columbia University Press .
  • Wells , M. C. 1976 . A revolution in accounting thought . The Accounting Review , 51 ( 3 ) : 471 – 82 .
  • Xiao , J. , Weetman , P. and Sun , M. 2004 . Political influence and coexistence of a uniform accounting system and accounting standards: recent developments in China . Abacus , 40 ( 2 ) : 193 – 218 .
  • Xiao , J. , Zhang , Y. and Xie , Z. 2000 . The making of independent auditing standards in China . Accounting Horizons , 14 ( 1 ) : 69 – 89 .
  • Xu , Y. and Xu , X. Q. 2003 . Become professional: Chinese accountants in early 20th century Shanghai . Accounting Historians Journal , 30 ( 1 ) : 129 – 53 .
  • Xu , Z. Y. 1933 . An outline of Chinese accounting reform , Chinese Publishing .
  • Yang , J. M. 1978 . Goodwill and other intangible assets , New York : Arno Press .
  • Yang , J. W. The current situation of accounting in China and some problems of accounting concerning Chinese – foreign joint-venture enterprises. Speech delivered to Hong Kong Society of Accountants . March .
  • Zeff , S. 2002 . Political lobbying on proposed standards: a challenge to the IASB . Accounting Horizons , 16 ( 1 ) : 43 – 54 .
  • Zhao , L. B. 1988 . “ Accounting in the People's Republic of China – contemporary situations and issues ” . In Recent accounting and economic developments in the Far East , 27 – 50 . Urbana, IL : Center for International Education and Research in Accounting, University of Illinois . by Urban-Champaign, IL
  • Zhao , Y. L. 1987 . A brief history of accounting and auditing in China . Accounting and auditing in the People's Republic of China: a review of its practices, systems, education and development , : 165 – 91 . Joint Research Study by Shanghai University of Finance and Economics and Centre for International Accounting Development, University of Texas

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.