Squaring accounts: commercial bookkeeping methods and capitalist rationalism in late Qing and Republican China
Article Abstract:
Traditional Chinese bookkeeping and accounting methods in the late Qing and Republican China were a positive legacy and facilitated the transition to the cosmopolitan world of modern business management. Chinese accounting methods were sound and provided the essential information to successfully manage a large and complex capitalist enterprise. Standardized indigenous accounting methods served as cost-effective basis for business rationalization. The forms of native Chinese accounting which were adapted in modern Western accounting practices include the principle of cash recording, the customary page format, sizhufu method and continued use of a specialized traditional terminology.
Publication Name: The Journal of Asian Studies
Subject: Regional focus/area studies
ISSN: 0021-9118
Year: 1992
User Contributions:
Comment about this article or add new information about this topic:
Reenvisioning the Qing: the significance of the Qing Period in Chinese History
Article Abstract:
Scholarly knowledge on the Qing period in Chinese history has greatly expanded in the 1980s and 1990s. Chinese-language sources, such as contemporary memoirs, have now been made accessible. Studies of Manchu documents, formerly seen as duplicates of Chinese materials, reveal other aspects and perspectives about the period. Folklorist research and publications of oral literature also sharpened the overall picture. All these clarified and even changed scholarly concepts about the period.
Publication Name: The Journal of Asian Studies
Subject: Regional focus/area studies
ISSN: 0021-9118
Year: 1996
User Contributions:
Comment about this article or add new information about this topic:
In defense of sinicization: a rebuttal of Evelyn Tawski's 'Reenvisioning the Qing.'
Article Abstract:
Evelyn Rawski's dismissal of the theory of sinicization in her 'Reenvisioning the Qing' paper is inaccurate. It uses the author Ping-ti Ho's paper as a starting point but chooses to address only selective issues. It is important to understand that sinicization is a on-going process and an important component of Chinese history.
Publication Name: The Journal of Asian Studies
Subject: Regional focus/area studies
ISSN: 0021-9118
Year: 1998
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Single non-transferable vote methods in Taiwan in 1996: effects of an electoral system. Promoting effective democracy, Chinese style: Taiwan's national development conference
- Abstracts: Unraveling the Japan-South Korea "virtual alliance": Populism and historical revisionism in the face of conflicting regional strategies
- Abstracts: China in 1998: tacking to stay the course. Institutions, informal politics, and political transition in China
- Abstracts: Learning from NGO proponents of Asia-Pacific regionalism: success and its lessons. Asia-Pacific regionalization and the global economy: a third form of capitalism?
- Abstracts: Macroeconomic performance and external stocks on small open economies: the Caribbean experience. Guyana: from cooperative socialism to economic liberalization and growth: 1976 - 1994