Lu, Wei; Ji, Xu-dong; Aiken, Max - In: Accounting History Review 19 (2009) 3, pp. 305-326
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...