Accounting techniques in Korea: 18th century archival samples from a non-profit association in the sinitic world

Accounting Historians Journal

Volumn 33, Issue 1, 2006, Pages 53-87

  Jun, Seong Ho ^a   Lewis, James B ^b  

^a The Academy of Korean Studies   (South Korea)

^b UNIVERSITY OF OXFORD   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84978900757     PISSN: 01484184     EISSN: 23274468     Source Type: Journal    
DOI: 10.2308/0148-4184.33.1.53     Document Type: Article

References (68)

1. Aiken, M. and Lu, W. (1993), "Chinese Government Accounting: Historical Perspective and Current Practice," British Accounting Review, Vol. 25, No. 2: 109-129.
2. Aiken, M. and Lu, W. (1998), "The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influence," Abacus, Vol. 35, No. 2: 220-242.
3. Auyeung, P. (2002), "A Comparative Study of Accounting Adaptation: China and Japan during the Nineteenth Century," Accounting Historians Journal, Vol. 29, No. 2: 1-30.
4. Auyeung, P. and Ivory, P. (2003), "A Weberian Model Applied to the Study of Accounting Stagnation in Late Qing China," Accounting, Business & Financial History, Vol. 13, No. 1: 5-26.
5. Bloom, R. and Solotko, J. (2003), "The Foundation of Confucianism in Chinese and Japanese Accounting," Accounting, Business & Financial History, Vol. 13, No. 1: 27-40.
6. Braudel, F. (1983), Civilization and Capitalism 15th-18th Century: The Wheels of Commerce, Vol. 2 (London: Book Club Associates).
7. Chen, S. (1998), "The Rise and Fall of Debit-Credit Bookkeeping in China: History and Analysis," Accounting Historians Journal, Vol. 25, No. 1: 73-92.
8. Cho, I. (2000), Sagae Songdo chìbubŏp chŏnsa-uri nara koyubuji ŭi paljachwi (The Pre-History of the Four-Sided Ledger Method of Kaesŏng City: Traces of Korea's Characteristic Accounting) (Seoul: Tosŏ chùlpan Haenam).
9. de Roover, R. (1956), "The Development of Accounting Prior to Luca Pacioli, According to the Account-Books of Medieval Merchants," in Littleton, A. and Yamey, B. (eds.), Studies in the History of Accounting (London: Sweet and Maxwell): 114-174.
10. Gao, S. and Handley-Schachler, M. (2003), "The Influences of Confucianism, Feng Shui and Buddhism in Chinese Accounting History," Accounting, Business & Financial History, Vol. 13, No. 1: 41-68.
11. Gardella, R. (1992), "Squaring Accounts: Commercial Bookkeeping Methods and Capitalist Rationalism in Late Qing and Republican China," Journal of Asian Studies, Vol. 51, No. 2: 317-339.
12. Goody, J. (1996), The East in the West (Cambridge: Cambridge University Press).
13. Han'guk Chŏngsin Munhwa Yŏn'guwŏn (Academy of Korean Studies) (ed.) (1995), Komunsŏ chipsŏng (Collection of Archival Documents, Vol. 21) (Sŏngnam: Han'guk Chŏngsin Munhwa Yŏn'guwŏn).
14. Han'guk Chŏngsin Munhwa Yŏn'guwŏn (Academy of Korean Studies) (ed.) (1995), Komunsŏ chipsŏng (Collection of Archival Documents, Vol. 22) (Sŏngnam: Han'guk Chŏngsin Munhwa Yŏn'guwŏn).
15. Han'guk Chŏngsin Munhwa Yŏn'guwŏn (Academy of Korean Studies) (ed.) (no publication date), Haenam Yun-ssi komunsŏ (Archival Documents for the Haenam Yun Clan), library microfilm no. 35-003212 and no. 35-003213.
16. Han'guk Chŏngsin Munhwa Yŏn'guwŏn (Academy of Korean Studies) (ed.) (2000), Komunsŏ chipsŏng (Collection of Archival Documents, Vol. 51) (Sŏngnam: Han'guk Chŏngsin Munhwa Yŏnguwŏn).
17. Hong, H. (1962), "Songdo 4-gae munsŏ e pan'yŏng toen songsang tul ŭi toga hwaldong (The Urban Trading Activities of Kaesŏng Merchants as Reflected in the Four-Sided Kaesŏng Ledgers)," Yŏksa kwahak, No. 6: 50-63.
18. Hopwood, A. (1987), "The Archaeology of Accounting Systems," Accounting, Organizations and Society, Vol. 12, No. 3: 207-234.
19. Hopwood, A. and Miller, P. (eds.) (1994), Accounting as Social and Institutional Practice (Cambridge: Cambridge University Press).
20. Hsu, T. (1991), "Traditional Chinese Bookkeeping Methodology," Chinese Business History, Vol. 2, No. 1: 1-2.
21. Huang, P. (1985), The Peasant Economy and Social Change in North China (Stanford: Stanford University Press).
22. Huh, J. (1979), "The Traditional Accounting System in the Orient Countries-Korea, China, Japan," The Academy of Accounting Historians Working Paper Series, No. 22, working paper.
23. Hyŏn, P. (1916), Silyong chasu: sagae Songdo chìbubŏb (Practical Self-Cultivation: The Four-sided Ledger Method of Kaesŏng City) (Seoul: Tŏkhŭng sŏrim).
24. Jackson, J. (1956), "The History of Methods of Exposition of Double-Entry Bookkeeping in England," in Littleton, A. and Yamey, B. (eds.) (1956), Studies in the History of Accounting (London: Sweet and Maxwell): 288-312.
25. Ji, X. (2003), "Concepts of Cost and Profit in Chinese Agricultural Treatises: with Special Reference to Shengshi Nongshu and Pu Nongshu in the Seventeenth Century," Accounting, Business & Financial History, Vol. 13, No. 1: 69-81.
26. Jun, S. and Lewis, J. (2005), "Why did Korea Fail to Modernize? Views from Economic and Environmental Histories," working paper, Wolfson College, Oxford.
27. Jun, S. and Lewis, J. (2006), "Wages, Rents, and Interest Rates in Southern Korea, 1700-1900," Research in Economic History, forthcoming, Vol. 24.
28. Kang, M. (1978), "Merchants of Kaesong," in Chun, S. (ed.), Economic Life in Korea (Seoul: International Cultural Foundation): 88-119.
29. Kim, S. (1977), Han'guk nongch'on sijang ŭi chedo wa kinŭng yŏn'gu (A Study of the System and Function of Agricultural Village Markets in Korea) (Seoul: Nong'ŏp kyŏngje yŏn'guso).
30. Kuksa P'yŏnch'an Wiwŏnhoe (National History Compilation Committee) (ed.) (1955-1963), Sukjong sillok pogwŏl chŏngo (Veritable Records of King Sukjong, amended) (Seoul: Kuksa P'yŏnch'an Wiwŏnhoe).
31. Lane, F. (1977), "Doubles [sic] Entry Bookkeeping and Resident Merchants," Journal of European Economic History, Vol. 6, No. 1: 177-191.
32. Lin, Z. (1992), "Chinese Double-Entry Bookkeeping before the Nineteenth Century," Accounting Historians Journal, Vol. 19, No. 2: 103-122.
33. Lin, Z. (2003), "Chinese Bookkeeping Systems: A Study of Accounting Adaptation and Change," Accounting, Business & Financial History, Vol. 13, No. 1: 83-98.
34. Littleton, A. (1956), "Evolution of the Journal Entry," in Littleton, A. and Yamey, B. (eds.) (1956), Studies in the History of Accounting (London: Sweet and Maxwell): 223-235.
35. Littleton, A. and Yamey, B. (eds.) (1956), Studies in the History of Accounting (London: Sweet & Maxwell).
36. Loft, A. (1986), "Towards a Critical Understanding of Accounting: The Case of Cost Accounting in the U. K., 1914-1925," Accounting, Organizations and Society, Vol. 11, No. 2: 137-169.
37. McKinnon, J. (1994), "The Historical and Social Context of the Introduction of Double Entry Bookkeeping to Japan," Accounting, Business & Financial History, Vol. 4, No. 1: 181-201.
38. Nishikawa, K. (1956), "The Early History of Double-Entry Bookkeeping in Japan," in Littleton, A. and Yamey, B. (eds.) (1956), Studies in the History of Accounting (London: Sweet and Maxwell): 380-387.
39. Nishikawa, K. (1977), "The Introduction of Western Bookkeeping into Japan," Accounting Historians Journal, Vol. 4, No. 1: 25-36.
40. Nisikawa, N. (1994). "The Accounting Inheritance of the Tokugawa Period," in Yuzawa, T. (ed.), Japanese Business Success: The Evolution of a Strategy (London: Routledge): 191-201.
41. Nobes, C. (1994), "The Gallerani Account Book of 1305-8," in Parker, R. and Yamey, B. (eds.), Accounting History: Some British Contributions (Oxford: Clarendon Press): 239-249.
42. North, D. (1977), "Markets and Other Allocation Systems in History: The Challenge of Karl Polanyi," Journal of European Economic History, Vol. 6, No. 3: 703-716.
43. Offer, A. (1997), "Between the Gift and the Market: The Economy of Regard," Economic History Review, Vol. 50, No. 3: 450-476.
44. Pak, H. (ed.) (1969), Chŭngbo Han'guk Hwapyesa (The History of Korean Money) (Seoul: Bank of Korea).
45. Pak, Pyŏngho. (1999), "Kŏnae wa sosong ŭi munsŏ saenghwal (Outgoing-incoming and Litigation Documents)," in Chŏng, Kubok; Pak, Pyŏngho; Yi, Haejun; Yi, Yŏnghun; and Kim, Hyŏnyŏng (eds.), Honam chibang komunsŏ kich'o yŏn'gu (Basic Studies of Documents from the Honam Area) (Sŏngnam: Han'guk Chŏngsin Munhwa Yŏn'guwŏn): 45-130.
46. Palais, J. (1996), Confucian Statecraft and Korean Institutions: Yu Hyŏngwŏn and the Late Chosŏn Dynasty (Seattle: University of Washington Press).
47. Parker, R. and Yamey, B. (eds.) (1994), Accounting History: Some British Contributions (Oxford: Clarendon Press).
48. Polyani, K. (1944), The Great Transformation: The Political and Economic Origins of Our Time (New York: Beacon Press).
49. Popkin, S. (1979), The Rational Peasant: The Political Economy of Rural Society in Vietnam (Berkeley: University of California Press).
50. Reiss, J., Scorgie, M., and Rowe, J. (1996), "An Historical Example of Discounting in an Early 18th-Century Chinese Financial Scheme," Accounting, Business & Financial History, Vol. 6, No. 2: 203-211.
51. Scott, J. (1976), The Moral Economy of the Peasant: Rebellion and Subsistence in Southeast Asia (New Haven: Yale University Press).
52. Shikata, H. (1976), Chōsen shakai keizaishi kenkyū, (A Study of the Social Economy of Korea), Vol. 3 (Tokyo: Kokusho kankōkai).
53. Someya, K. (1996), Japanese Accounting: A Historical Approach (Oxford: Clarendon Press).
54. Spengler, O. (1928), The Decline of the West: Perspectives of World History, Vol. II (New York: Alfred A. Knopf), 1980 reprint.
55. Tanaka, I. (1986), "Shindai Setsutō sōzoku no soshiki keitai ni okeru soshi engeki no kinō ni tsuite (A Study on the Function of Ritual Drama in Reconstructing Family Relationships in Eastern Zhejiang Province During the Qing Period)," Tōyōshi kenkyū, Vol. 44, No. 4: 47-53.
56. Thompson, E. (1993), "The Moral Economy of the English Crowd in the Eighteenth Century," in Thompson, E. (ed.), Customs in Common: Studies in Traditional Popular Culture (New York: The New Press): 185-258, reprint of 1971 article.
57. Weber, M. (1927), General Economic History, translation of Wirtschaftsgeschichte (New Brunswick, NJ: Transaction Books), 1981 reprint.
58. Wittfogel, K. (1957), Oriental Despotism: A Comparative Study of Total Power (New Haven: Yale University Press).
59. Wolf, E. (1969), Peasant Wars of the Twentieth Century (New York: Harper & Row).
60. Yamey, B. (1975), "Notes on Double-Entry Bookkeeping and Economic Progress," Journal of European Economic History, Vol. 4, No. 3: 717-723.
61. Yamey, B. (1992), "Double-Entry Bookkeeping," in Newman, P., Milgate, M., and Eatwell, J. (eds.) (1992), The New Palgrave Dictionary of Money & Finance (London: Macmillan): 917-920.
62. Yi, Y. (2001), Sagae Songdo chi'bubŏp kaego (A General Consideration of the Four-Sided Kaesŏng Ledger Method) (Pusan: Sejong ch'ulp'ansa).
63. Yoshida, M. (1988), "Kaijū boki kenkyō no sai-kentō (A Reconsideration of Research on the Kaesŏng Ledgers)," Chōsenshi kenkyūkai ronbunshū, No. 25: 133-156.
64. Yoshida, M. (1999), "Kobe daigaku shozō 'Kaijō boki chōbo' no shiryō-teki kachi (The Historical Value of the 'Kaesŏng Ledgers' in the Kobe University Collection)" Chōsen bunka kenkyū, No. 6: 61-93.
65. Yun, K. (1977), "The Forerunner of Double Entry Bookkeeping: Four-Element Bookkeeping Method in Korea," Journal of Social Sciences and Humanities, No. 45: 75-86.
66. Yun, K. (1978), "Poksik pugi ŭi sŏńguja-Hańguk ŭi sagae Songdo chìbubŏb (The Forerunner of Double-Entry Bookkeeping: The Korean Four-Sided Ledger Method of Kaesŏng City)," Kyŏngsang taehak nonjip, No. 6: 99-109.
67. Yun, K. (1984), Han'guk hoegyesa yŏn'gu (Research in the History of Accounting in Korea) (Seoul: Han'guk yon'guwŏn).
68. Zenshō, E. (1968), "Kaijō no shōnin to shōgyō kanshū (Kaesŏng Merchants and Commercial Customs)," Chōsen gakuhō, No. 46: 105-124.