Publication Date
Fall 1989
Abstract
Chinese accounting has had a long history. In ancient times it was far better developed than accounting in the Western world. The history of Chinese accounting should be known by accounting historians of the West. Both Eastern and Western accounting historians then should search for cross-cultural contacts through the centuries. It may well be that governmental accounting in the West may be improved by the West studying the much longer and much richer heritage of governmental accounting in China.
Recommended Citation
Daoyang, Guo
(1989)
"Historical contributions of Chinese accounting (or R-P=E-B),"
Accounting Historians Notebook: Vol. 12:
No.
2, Article 6.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol12/iss2/6