It has repeatedly been argued that double-entry bookkeeping (‘DEB’) was important for enabling capitalism’s development in the West. These claims remain contested so it is relevant to explore the comparative international history of the book-keeping and accounting practices of economically...

The history of the People's Republic of China can be classified into two distinctive periods: Mao's China (1949-1978) and Deng's China (from 1979 to the present). Each period contains a number of sub-periods or phases, and each phase is characterised by one or more major political or economic...