Controversy and the Construction of Professionalism: A Case Study of Double-Entry Bookkeeping in Republican-Era Shanghai

Tao Wang (), Yan Wang and Liangding Jia
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Tao Wang: EM - EMLyon Business School
Yan Wang: JSNU - Jiangsu Normal University
Liangding Jia: NJU - Nanjing University

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Abstract: Drawing on institutional theory and institutional logic literature,this paper investigates the process of how contro-versies in the diffusion of new technology shape the emergence of the professional logics in the case of double-entry bookkeeping in Republican-era China.The incompatibility of the newly introduced modern double-entry bookkeeping with traditional Chinese bookkeeping in terms of technique,practice and culture,resulted in controversies between Chinese and Western bookkeeping.While the reformists led by Xu Yongzuo advocated the improvement of Chinese bookkeeping based on pragmatic reasoning,the rev-olutionist led by Pan Xulun advocated the systemic adoption of Western-style bookkeeping based on technical reasoning.The diffu-sion and application of double-entry bookkeeping in China was facilitated by the promotion of two different technologies through shared value understandings,as well as controversies regarding symbols and formats,which marked the emergence of the logic of the accounting profession in China.This paper elucidates the antecedents and consequences of controversies in the diffusion of new technologies,and demonstrates the impact of controversies on institutional logic,history,and social change.

Keywords: Professions; Diffusion of New Technology; Controversies; Institutional Logics; Double-entry Bookkeeping; Historical Archival Research (search for similar items in EconPapers)
Date: 2024-01-01
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Published in Nanjing Business Review, 2024, 1, pp.118 - 135

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05571671

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