Publication Date
1992
Abstract
This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the late fifteenth and early sixteenth centuries. Several different versions of Chinese double-entry existed and evolved throughout this period to the nineteenth century. Chinese versions of double-entry are similar to Italian-style bookkeeping, although Chinese experience was independent of the dissemination of the Western methods.
Recommended Citation
Lin, Z. Jun
(1992)
"Chinese double-entry bookkeeping before the nineteenth century,"
Accounting Historians Journal: Vol. 19
:
Iss.
2
, Article 5.
Available at:
https://egrove.olemiss.edu/aah_journal/vol19/iss2/5