The foundation of Confucianism in Chinese and Japanese accounting

Accounting, Business and Financial History

Volumn 13, Issue 1, 2003, Pages 27-40

  Bloom, Robert ^a   Solotko, John ^b  

^a JOHN CARROLL UNIVERSITY   (United States)

^b NONE

Author keywords

Chinese accounting; Confucianism; East Asian accounting; Japanese accounting

Indexed keywords

EID: 0344198486     PISSN: 09585206     EISSN: None     Source Type: Journal    
DOI: 10.1080/09585200210164566c     Document Type: Review

References (34)

1. Adhikari, A.J. and Wang, S.Z. (1995) 'Accounting for China', Management Accountant, 76: 27-32.
2. Aiken, M. and Lu, W. (1998) Cultural and Administrative Antecedents of Financial Disclosure in Modern China, Atlanta, GA: Academy of Accounting Historians Meeting.
3. Bloom, R., Long, S. Collins, M. (1994) 'Japanese and American accounting: explaining the differences', Advances in International Accounting, 6: 265-284.
4. Brooks, E.B. and Brooks, A.T. (1998) The Original Analects, New York: Columbia University Press.
5. Chan, W.T. (1967) 'Story of Chinese phiolosophy' in Moore, C.A. (ed.), The Chinese Mind, Honolulu, HI: University of Hawaii Press, pp. 31-76.
6. Chen, Y., Jubb, P. and Tran, A. (1997) 'Problems of accounting reform in the People's Republic of China', International Journal of Accounting, 32: 139-53.
7. Chow, L.M., Chan, G. and Gray, S. (1995). 'Accounting Reform in China: Cultural Constraints on Implementation and Development.' Accounting and Business Research, Vol. 26, No. 1.
8. Davidson, R.A., Gelardi, A.M.G. and Li, F. (1996) 'Analysis of the conceptual framework of China's new accounting system', Accounting Horizons; 58-73.
9. DeBary, W. (1959) 'Common tendencies in neo-Confucianism', in Nivison, D. and Wright, A.F. (eds), Confucianism in Action, Stanford, CA: Stanford University Press.
10. Gao, S.S. and Handley-Schachler, M. (2003) 'The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history', Accounting, Business and Financial History, 13.
11. Hajime, N. (1969) The History of Development of Japanese Thought, 2nd edn. Vols. 1 and 2, Tokyo: Kokusai Bunka Shinkokai.
12. Hall, D.L. and Ames, R.T. (1987) Thinking Through Confucius, Albany, NY: State University of New York Press.
13. Hiramatsu, K. (1998) Financial Big Bang and Accounting-Auditing Reforms in Japan, Maui, Hawaii: Asian Pacific Conference on International Accounting Issue
14. Hofstede, G. and Bond, M.H. (1988) 'The Confucius connection: from cultural roots to economic growth', Organizational Dynamics, 16: 5-21.
15. Huang, C. (1997) The Analects of Confucius, New York, NY: Oxford University Press.
16. Jaspers, K. (1990) Socrates, Budda, Confucius, Jesus, San Diego, CA: Harcourt Brace.
17. Kelen, B. (1971) Confucius in Life and Legend, New York, NY: Thomas Nelson.
18. Lau, D.C. (1997) Confucius: The Analects, London: (Lun Yii) Penguin Books
19. Lu, W. (March 23, 2000) Correspondence with the authors.
20. Mei, Y.P. (1967) 'The Status of the Individual in Chinese Social Thought and Practice.' in Moore, C.A. (ed.) The Chinese Mind, Honolulu, HI: University of Hawaii Press: 167-87.
21. McKinnon, J. (1986) The Historical Development and Operational Form of Corporate Reporting Regulation in Japan, New York, NY: Garland.
22. MacDonald, E. (1999) 'What happened? A number of problems: accounting rules are less rigorous in many countries', Wall Street Journal: R6.
23. News Release, Accounting Standards Board of Japan, Financial Accounting Standards Foundation (2001). Establishment of the Financial Accounting Standards Foundation. People's Republic of China. Accounting Standard: 'Borrowing Costs. ' Ministry of Finance.
24. People's Republic of China (2001) Accounting Standard: 'Intangible Assets'. Ministry of Finance.
25. People's Republic of China (2001) Accounting Standard: 'Leases'. Ministry of Finance.
26. Roberts, J.A. G. (1996) A History of China, Vol. 1, New York, NY: St Martin's Press.
27. Shih, H. (1967) 'The scientific spirit and method in Chinese philosophy', in Moore, C.A. (ed.), The Chinese Mind, Honolulu, HI: University of Hawaii Press, pp. 104-31.
28. So, J. (1995) Eastern Zhou Ritual Bronzers, Vol. III, New York, NY: Arthur M. Sackler Foundation.
29. Tang, Y. (2000) 'Bumzy Road Leading to Internationalization: A Review o Accounting Development in China.' Accounting Horizons, Vol. 14, No. 1, March: 93-102.
30. Weiming, T. (1997) 'Chinese philosophy: a synoptic view', in Deutsch, E. and Bontekoe, R. (eds), A Companion to World Philosophies, Malden, MA.: Blackwell: 3-23.
31. Winkle, G., Huss, H.F. and X-Zhu, C. (1994) 'Accounting standards in the People's Republic of China: responding to economic reforms', Accounting Horizons, 8: 48-57. www.iasplus.com/country/china.htm
32. Yang, C.K. (1959) 'Chinese bureaucratic behavior', in Nivison, D. and Wright, A.F. (eds), Confucianism in Action, Stanford, CA: Stanford University Press pp. 134-64.
33. Yu-Wei, H. (1967) 'Filial piety and Chinese society', in Moore, C.A. (ed.), The Chinese Mind, Honolulu, HI: University of Hawaii Press: 167-87.
34. Zezhong, X. (1999) 'Corporate disclosures made by Chinese listed companies', International Journal of Accounting, 34: 349-73.