The Chinese accounting reformation of the 1930s

Lan Peng and Alistair M. Brown

Accounting History Review, 2017, vol. 27, issue 2, 177-199

Abstract: This study examines the Chinese accounting reformation of the 1930s. The reformist work of Xu, the 1929 Company Law and the rapid expansion of Chinese commercial activity allowed a melding of the Westernised debit-credit model with the Chinese traditional accounting model. The fusion was complex, partly because two competing groups – reformationists and transformationists – had a different sense of scientific accounting development. What transpired, however, was a clinging by small to medium-sized entities to the Chinese traditional indigenous bookkeeping system, a preparedness by other small to medium-sized entities to take on Xu’s reformed Chinese-style method, and a willingness by large entities to engage with Western forms of accounting.

Date: 2017
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DOI: 10.1080/21552851.2017.1326955

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