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dc.contributor.authorAuyeung, Paken_US
dc.contributor.authorIvory, Paulen_US
dc.contributor.editorJ. R. Edwards, T. Boynsen_US
dc.date.accessioned2017-05-03T12:06:24Z
dc.date.available2017-05-03T12:06:24Z
dc.date.issued2003en_US
dc.identifier.issn09585206en_US
dc.identifier.doi10.1080/09585200210164566ben_US
dc.identifier.urihttp://hdl.handle.net/10072/6403
dc.description.abstractThe industrialization and commercial expansion that China experienced following foreign intrusion, in 1840, necessitated the modernization of its accounting, but its accounting technology continued to stagnate for more than half a century. Weber's socio-historical model provides a framework for posing the question why indigenous accounting systems persisted even though superior western bookkeeping techniques were available. Weber's framework for the study of the relations of accounting to organizations and society may be divided into two analytic layers: structural conditions of accounting and the historical dynamic arising from the tensions between formal and substantive rationalities. All structural conditions specified in his first analytic layer as necessary for capital accounting were basically satisfied in Qing China. The second layer of Weber's framework is ideational. Rationality is the key concept in Weber's work. Replacing traditional accounting amounted to a direct challenge to substantive rationality of ti ('substance', 'essence') by the formal rationality of yung ('instruments', 'utility').en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.languageEnglishen_US
dc.language.isoen_US
dc.publisherTaylor & Francis Ltd.en_US
dc.publisher.placeOxfordshire, UKen_US
dc.relation.ispartofpagefrom5en_US
dc.relation.ispartofpageto26en_US
dc.relation.ispartofissue1en_US
dc.relation.ispartofjournalAccounting, Business & Financial Historyen_US
dc.relation.ispartofvolume13en_US
dc.subject.fieldofresearchcode350101en_US
dc.titleA Weberian model applied to the study of accounting stagnation in late Qing Chinaen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.facultyGriffith Business School, Department of Accounting, Finance and Economicsen_US
gro.date.issued2015-01-29T01:32:18Z
gro.hasfulltextNo Full Text
gro.griffith.authorAuyeung, Pak K.


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