historical instances of innovative accounting practices in chinese dynasties and beyond

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1、TheAcademyofAccountingHistoriansHISTORICALINSTANCESOFINNOVATIVEACCOUNTINGPRACTICESINTHECHINESEDYNASTIESANDBEYONDAuthor(s):MaxwellAikenandWeiLuReviewedwork(s):Source:TheAccountingHistoriansJournal,Vol.20,No.2(December1993),pp.163-186Publishedby:TheAcademy

2、ofAccountingHistoriansStableURL:http://www.jstor.org/stable/40698120.Accessed:15/12/201203:21YouruseoftheJSTORarchiveindicatesyouracceptanceoftheTerms&ConditionsofUse,availableat.http://www.jstor.org/page/info/about/policies/terms.jsp.JSTORisanot-for-pro

3、fitservicethathelpsscholars,researchers,andstudentsdiscover,use,andbuilduponawiderangeofcontentinatrusteddigitalarchive.Weuseinformationtechnologyandtoolstoincreaseproductivityandfacilitatenewformsofscholarship.FormoreinformationaboutJSTOR,pleasecontacts

4、upport@jstor.org..TheAcademyofAccountingHistoriansiscollaboratingwithJSTORtodigitize,preserveandextendaccesstoTheAccountingHistoriansJournal.http://www.jstor.orgThiscontentdownloadedonSat,15Dec201203:21:35AMAllusesubjecttoJSTORTermsandConditionsTheAccoun

5、tingHistoríansJournalVol.20,No.2December1993MaxwellAikenLATROBEUNIVERSITYandWeiLuMONASHUNIVERSITYHISTORICALINSTANCESOFINNOVATIVEACCOUNTINGPRACTICESINTHECHINESEDYNASTIESANDBEYONDAbstract:Thepurposeofthispaperistoexplorespecialfeaturesofthediffusionofideas

6、and,subsequently,ofinnovativepracticesinChineseaccountingandthentoexamineearlyinstancesoftheintro-ductionofauditing.Threegeneralperiodsofaccountinginnovationareidentifiedwhichcoincidewiththeestablishmentofcertaindynas-ties.Someconclusionsarethendrawnabou

7、tthemainreasonsun-derlyingaccountingchangesoccurredduringthislongperiodoftime.Alsoexaminedarerelationshipsbetweenthelong-termevolu-tionaryconditionsforthegrowthofChineseaccounting.Possiblephasesofdevelopmentinthepresentofgenerallyacceptedpracticesoffinan

8、cialaccountingandreportingaretracedtoopportunitiesforinnovationwhichhaveariseninthepast.Chineseaccountingandauditinghashadalonghistory.Historicalrecordsindicateapproximately6,000yearsagothepeopleofChinawerenumericallyliter