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Persistent link: https://www.econbiz.de/10010520019
This paper reviews the historical development of accounting in China during the modern era since 1911, dividing the period into three phases: the pre-revolution period (1911-49); the pre-reform period (1949-79); and the current period (1979-to date). Attention is focused on the development of...
Persistent link: https://www.econbiz.de/10009481779
Buddhism on the evolution of Chinese accounting. The influences discussed are those on bookkeeping methods, accounting …
Persistent link: https://www.econbiz.de/10005483308
This paper reviews the historical development of accounting in China during the modern era since 1911, dividing the period into three phases: the pre-revolution period (1911-49); the pre-reform period (1949-79); and the current period (1979-to date). Attention is focused on the development of...
Persistent link: https://www.econbiz.de/10008502960
This article analyses the use of the concepts of cost and profit in Chinese agricultural treatises. Special attention is given to the agricultural works Shengshi Nongshu and Pu Nongshu in the seventeenth century. The analysis shows how Chinese people applied the concepts of cost and profit to...
Persistent link: https://www.econbiz.de/10005484358
British-based studies of the education of aspiring accountants have principally confined attention to developments following the formation of professional bodies. This paper examines educational provision during the early modern period which broadly coincides with the rapid commercial expansion...
Persistent link: https://www.econbiz.de/10009200800
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