메뉴 건너뛰기




Volumn 5, Issue 4, 2007, Pages 665-694

Accounting for the growth and transformation of Chinese businesses and the Chinese economy: Implications for transitional and development economics

Author keywords

Accountics; China; Economic development; Financial institutions; National Accounting Institute; Strategy and leadership

Indexed keywords


EID: 35648941227     PISSN: 14751461     EISSN: 1475147X     Source Type: Journal    
DOI: 10.1093/ser/mwm016     Document Type: Article
Times cited : (11)

References (45)
  • 1
    • 35649023623 scopus 로고    scopus 로고
    • Institutional change and economic transition: Market-enhancing governance, Chinese-style
    • Ahrens, J. and Mengeringhaus, P. (2006) 'Institutional change and economic transition: Market-enhancing governance, Chinese-style', European Journal of Comparative Economics, 3, 75-102.
    • (2006) European Journal of Comparative Economics , vol.3 , pp. 75-102
    • Ahrens, J.1    Mengeringhaus, P.2
  • 3
    • 0003987372 scopus 로고    scopus 로고
    • Lee Kuan Yew: The Beliefs Behind the Man
    • Richmond/Surrey, Curzon Press
    • Barr, M. D. (2000) Lee Kuan Yew: The Beliefs Behind the Man, NIAS monograph series, no.85, Richmond/Surrey, Curzon Press.
    • (2000) NIAS monograph series , vol.85
    • Barr, M.D.1
  • 4
    • 35648973165 scopus 로고    scopus 로고
    • Socio-economic impacts of international accounting standards: An introduction
    • Biondi, Y. and Suzuki, T. (2007) 'Socio-economic impacts of international accounting standards: An introduction, Socio-Economic Review, 5.
    • (2007) Socio-Economic Review , vol.5
    • Biondi, Y.1    Suzuki, T.2
  • 5
    • 33645840741 scopus 로고    scopus 로고
    • The genesis of the capitalist farmer: Towards a Marxist accounting history of the origins of the English agricultural revolution
    • Bryer, R. (2006a) 'The genesis of the capitalist farmer: Towards a Marxist accounting history of the origins of the English agricultural revolution', Critical Perspectives on Accounting, 17, 367-397.
    • (2006) Critical Perspectives on Accounting , vol.17 , pp. 367-397
    • Bryer, R.1
  • 6
    • 33749678620 scopus 로고    scopus 로고
    • Capitalist accountability and the British industrial revolution: The Carron company, 1759-circa. 1850
    • Bryer, R. (2006b) 'Capitalist accountability and the British industrial revolution: The Carron company, 1759-circa. 1850', Accounting, Organizations and Society, 31, 687-734.
    • (2006) Accounting, Organizations and Society , vol.31 , pp. 687-734
    • Bryer, R.1
  • 7
    • 35648957603 scopus 로고    scopus 로고
    • China Financial & Economic News (2007) 'Chinese Accounting Reforms', China Financial & Economic News (in Chinese), March 16.
    • China Financial & Economic News (2007) 'Chinese Accounting Reforms', China Financial & Economic News (in Chinese), March 16.
  • 9
    • 85045009635 scopus 로고    scopus 로고
    • Social networks and country-to-country transfer: Dense and weak ties in the diffusion of knowledge
    • Djelic, M. (2004) 'Social networks and country-to-country transfer: dense and weak ties in the diffusion of knowledge', Socio-Economic Review, 2, 341-370.
    • (2004) Socio-Economic Review , vol.2 , pp. 341-370
    • Djelic, M.1
  • 10
    • 35648942614 scopus 로고    scopus 로고
    • ER/WGH/FAM/tm (1948) 'Memo for General Marquat, Subject: Improvement of Japanese Accounting Methods'. In Ross, E., Hessler, W.G. and March, F. A. (eds) Economic and Scientific Section, General Headquarters 1948 Memorandum within General Headquarters - Typescript, College Park, MD, National Archives at College Park.
    • ER/WGH/FAM/tm (1948) 'Memo for General Marquat, Subject: Improvement of Japanese Accounting Methods'. In Ross, E., Hessler, W.G. and March, F. A. (eds) Economic and Scientific Section, General Headquarters (1948 Memorandum within General Headquarters - Typescript, College Park, MD, National Archives at College Park.
  • 12
    • 0041573052 scopus 로고    scopus 로고
    • Economic reform, democracy and growth during post-communist transition
    • Fidrmuc, J. (2003) 'Economic reform, democracy and growth during post-communist transition', European Journal of Political Economy, 19, 583-604.
    • (2003) European Journal of Political Economy , vol.19 , pp. 583-604
    • Fidrmuc, J.1
  • 13
    • 35648942080 scopus 로고
    • On some theoretical issues in accounting' (in Chinese)
    • Ge, J. S. (1963) 'On some theoretical issues in accounting' (in Chinese), Economic Research, 5, 64-67.
    • (1963) Economic Research , vol.5 , pp. 64-67
    • Ge, J.S.1
  • 14
    • 35649028329 scopus 로고
    • Regaining the reputation of debit-credit accounting' (in Chinese)
    • Ge, J. S. (1978) 'Regaining the reputation of debit-credit accounting' (in Chinese), Chinese Economic Issues, 1, 77-85.
    • (1978) Chinese Economic Issues , vol.1 , pp. 77-85
    • Ge, J.S.1
  • 15
    • 35648984413 scopus 로고
    • On the inheritance of accounting theory' (in Chinese)
    • Ge, J. S. (1981) 'On the inheritance of accounting theory' (in Chinese), Xiamen University Journal, 1, 76-86.
    • (1981) Xiamen University Journal , vol.1 , pp. 76-86
    • Ge, J.S.1
  • 16
    • 84936824352 scopus 로고
    • Economic action and social structure: The problem of embeddedness
    • Granovetter, M. (1985) 'Economic action and social structure: The problem of embeddedness', American Journal of Sociology, 91, 481-510.
    • (1985) American Journal of Sociology , vol.91 , pp. 481-510
    • Granovetter, M.1
  • 17
    • 45549115584 scopus 로고
    • Financial accounting: In communicating reality, we construct reality
    • Hines, R. D. (1988) 'Financial accounting: In communicating reality, we construct reality', Accounting, Organizations and Society, 13 3), 251-261.
    • (1988) Accounting, Organizations and Society , vol.13 , Issue.3 , pp. 251-261
    • Hines, R.D.1
  • 19
    • 84963130397 scopus 로고
    • Accounting as the master metaphor of economics
    • Klamer, A. and McCloskey, D. (1992) 'Accounting as the master metaphor of economics,' The European Accounting Review, 1(1), 145-160.
    • (1992) The European Accounting Review , vol.1 , Issue.1 , pp. 145-160
    • Klamer, A.1    McCloskey, D.2
  • 21
    • 35648973624 scopus 로고    scopus 로고
    • Human talents are the most valuable assets of China
    • November
    • Lee, K. Y. (2000b) 'Human talents are the most valuable assets of China', International Talent (in Chinese), November, 52-53.
    • (2000) International Talent (in Chinese) , pp. 52-53
    • Lee, K.Y.1
  • 22
    • 0007119417 scopus 로고    scopus 로고
    • The lessons of China's transition to a market economy
    • Lin, J., Cai, F. and Li, Z. (1996) 'The lessons of China's transition to a market economy', Cato Journal, 16, 201-232.
    • (1996) Cato Journal , vol.16 , pp. 201-232
    • Lin, J.1    Cai, F.2    Li, Z.3
  • 23
    • 0003304842 scopus 로고
    • Accounting as Social and institutional Practice: An introduction
    • Hopwood, A. G. and Miller, P, eds, Cambridge, Cambridge University Press, pp
    • Miller, P. (1994) 'Accounting as Social and institutional Practice: An introduction'. In Hopwood, A. G. and Miller, P. (eds) Accounting as Social and Institutional Practice, Cambridge, Cambridge University Press, pp. 1-39.
    • (1994) Accounting as Social and Institutional Practice , pp. 1-39
    • Miller, P.1
  • 24
    • 38248999777 scopus 로고
    • Accounting history as social science: A cautionary note
    • Mills, P. (1993) 'Accounting history as social science: A cautionary note', Accounting, Organizations and Society, 18, 801-803.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 801-803
    • Mills, P.1
  • 25
    • 35648939137 scopus 로고    scopus 로고
    • Collection of)
    • NAI (, Prospectus/Photo, in Chinese) Beijing, Tsinghua University Press
    • NAI (2002) (Prospectus/Photo Collection of) National Accounting Institute (in Chinese) Beijing, Tsinghua University Press.
    • (2002) National Accounting Institute
  • 26
    • 33744930887 scopus 로고    scopus 로고
    • Accounts of change: 30 years of historical accounting research
    • Napier, C. (2006) 'Accounts of change: 30 years of historical accounting research', Accounting, Organizations and Society, 31, 445-507.
    • (2006) Accounting, Organizations and Society , vol.31 , pp. 445-507
    • Napier, C.1
  • 27
    • 0002545165 scopus 로고
    • The New Institutional Economics and Third World Development
    • Harriss, J, Hunter, J. and Lewis, C. M, eds, London and New York, Routledge, pp
    • North, D. C. (1995) 'The New Institutional Economics and Third World Development'. In Harriss, J., Hunter, J. and Lewis, C. M. (eds) The New Institutional Economics and Third World Development, London and New York, Routledge, pp. 17-26.
    • (1995) The New Institutional Economics and Third World Development , pp. 17-26
    • North, D.C.1
  • 28
    • 84974034570 scopus 로고
    • Taking stock: Philosophy and accountancy
    • Power, M. (1986) 'Taking stock: Philosophy and accountancy', Philosophy, 61, 387-394.
    • (1986) Philosophy , vol.61 , pp. 387-394
    • Power, M.1
  • 29
    • 35648931336 scopus 로고    scopus 로고
    • Qian, Y. (1999) 'The Process of China's Market Transition (1978-98): The Evolutionary, Historical, and Comparative Perspectives, Paper prepared for the Journal of Institutional and Theoretical Economics Symposium on 'Big-Bang Transformation of Economic Systems as a Challenge to New Institutional Economics', 9-11 June 1999, Wallerfangen/Saar, Germany. Online: http://www-econ.stanford.edu/faculty/workp/swp99012.pdf.
    • Qian, Y. (1999) 'The Process of China's Market Transition (1978-98): The Evolutionary, Historical, and Comparative Perspectives, Paper prepared for the Journal of Institutional and Theoretical Economics Symposium on 'Big-Bang Transformation of Economic Systems as a Challenge to New Institutional Economics', 9-11 June 1999, Wallerfangen/Saar, Germany. Online: http://www-econ.stanford.edu/faculty/workp/swp99012.pdf.
  • 30
    • 35649014180 scopus 로고    scopus 로고
    • accessed at on 15 June
    • QingDaoNews.com (2003) accessed at http://www.qingdaonews.com/content/ 2003-03/07/content_1066165.htm on 15 June 2007.
    • (2007) QingDaoNews.com
  • 34
    • 35648929771 scopus 로고    scopus 로고
    • SNAI (2006) 'Capacity Frame-work for China's CFOs' Research Report Beijing, Economic Science Press.
    • SNAI (2006) 'Capacity Frame-work for China's CFOs' Research Report Beijing, Economic Science Press.
  • 35
    • 35648944649 scopus 로고    scopus 로고
    • Director General of Department of Personnel and Education, Ministry of Finance, Beijing, China unpublished paper
    • Su, J. X. (2007) A document specifically prepared for this research, on the details of NAI's. Director General of Department of Personnel and Education, Ministry of Finance, Beijing, China (unpublished paper).
    • (2007) A document specifically prepared for this research, on the details of NAI's
    • Su, J.X.1
  • 36
    • 0037212149 scopus 로고    scopus 로고
    • The accounting figuration of business statistics as a foundation for the spread of economic ideas
    • Suzuki, T. (2003a) 'The accounting figuration of business statistics as a foundation for the spread of economic ideas', Accounting, Organizations and Society, 28, 65-95.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 65-95
    • Suzuki, T.1
  • 37
    • 0038405318 scopus 로고    scopus 로고
    • The epistemology of macroeconomic reality: The Keynesian revolution from an accounting point of view
    • Suzuki, T. (2003b) 'The epistemology of macroeconomic reality: The Keynesian revolution from an accounting point of view, Accounting, Organizations and Society, 28, 471-517.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 471-517
    • Suzuki, T.1
  • 38
    • 33845882217 scopus 로고    scopus 로고
    • Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy
    • Suzuki, T. (2007a) 'Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy, Accounting, Organizations and Society, 32, 263-301.
    • (2007) Accounting, Organizations and Society , vol.32 , pp. 263-301
    • Suzuki, T.1
  • 39
    • 33947546763 scopus 로고    scopus 로고
    • A history of Japanese accounting reforms as a microfoundation of the democratic socio-economy: Accountics part II
    • Suzuki, T. (2007b) 'A history of Japanese accounting reforms as a microfoundation of the democratic socio-economy: Accountics part II', Accounting, Organizations and Society, 32, 543-575.
    • (2007) Accounting, Organizations and Society , vol.32 , pp. 543-575
    • Suzuki, T.1
  • 40
    • 33646773974 scopus 로고    scopus 로고
    • Economic history as it is and should be: Toward an open, honest, methodologically flexible, theoretically diverse, interdisciplinary exploration of the causes and consequences of economic growth
    • Szostak, R. (2006) 'Economic history as it is and should be: Toward an open, honest, methodologically flexible, theoretically diverse, interdisciplinary exploration of the causes and consequences of economic growth', Journal of Socio-Economics, 35, 727-750.
    • (2006) Journal of Socio-Economics , vol.35 , pp. 727-750
    • Szostak, R.1
  • 42
    • 0038806363 scopus 로고    scopus 로고
    • Science, politics, and democratic participation in policy-making: A Latin American view
    • Vessuri, H. (2003) 'Science, politics, and democratic participation in policy-making: A Latin American view', Technology in Society, 25, 263-273.
    • (2003) Technology in Society , vol.25 , pp. 263-273
    • Vessuri, H.1
  • 44
    • 0011500622 scopus 로고
    • Gradualism versus Big Bang: Speed and Sustainability of Reforms
    • Working Paper, Cambridge, MA, Harvard University Press
    • Wei, S. J. (1993) 'Gradualism versus Big Bang: Speed and Sustainability of Reforms, Working Paper Series R93-2, Cambridge, MA, Harvard University Press.
    • (1993) Series
    • Wei, S.J.1
  • 45
    • 35648986019 scopus 로고    scopus 로고
    • Convergence of Chinese Accounting Standards with International Standards: Process, Achievements and Prospects
    • Godfrey, J. and Chalmers, K, eds, Edward Elgar Publishing, pp
    • Zhang, W. G. (2007) 'Convergence of Chinese Accounting Standards with International Standards: Process, Achievements and Prospects'. In Godfrey, J. and Chalmers, K. (eds) Globalization of Accounting Standards, Cheltenham Glos, Edward Elgar Publishing, pp. 1-25.
    • (2007) Globalization of Accounting Standards, Cheltenham Glos , pp. 1-25
    • Zhang, W.G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.