{"id":"https://openalex.org/W56758193","doi":"https://doi.org/10.2308/0148-4184.29.2.1","title":"A COMPARATIVE STUDY OF ACCOUNTING ADAPTATION: CHINA AND JAPAN DURING THE NINETEENTH CENTURY","display_name":"A COMPARATIVE STUDY OF ACCOUNTING ADAPTATION: CHINA AND JAPAN DURING THE NINETEENTH CENTURY","publication_year":2002,"publication_date":"2002-12-01","ids":{"openalex":"https://openalex.org/W56758193","doi":"https://doi.org/10.2308/0148-4184.29.2.1","mag":"56758193"},"language":"en","primary_location":{"id":"doi:10.2308/0148-4184.29.2.1","doi":"https://doi.org/10.2308/0148-4184.29.2.1","is_oa":false,"landing_page_url":"https://doi.org/10.2308/0148-4184.29.2.1","pdf_url":null,"source":{"id":"https://openalex.org/S2764889392","display_name":"Accounting Historians Journal","issn_l":"0148-4184","issn":["0148-4184","2327-4468"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316629","host_organization_name":"Academy of Accounting Historians","host_organization_lineage":["https://openalex.org/P4310316629"],"host_organization_lineage_names":["Academy of Accounting Historians"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Historians Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081193874","display_name":"Pak Kuen Auyeung","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I11701301","display_name":"Griffith University","ror":"https://ror.org/02sc3r913","country_code":"AU","type":"education","lineage":["https://openalex.org/I11701301"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Pak K. Auyeung","raw_affiliation_strings":["Griffith University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Griffith University","institution_ids":["https://openalex.org/I11701301"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5081193874"],"corresponding_institution_ids":["https://openalex.org/I11701301"],"apc_list":null,"apc_paid":null,"fwci":1.2872,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.91138844,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"29","issue":"2","first_page":"1","last_page":"30"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9345999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9345999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.02669999934732914,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10605","display_name":"Historical Economic and Social Studies","score":0.017100000753998756,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/double-entry-bookkeeping","display_name":"double-entry bookkeeping","score":0.921999990940094},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.621999979019165},{"id":"https://openalex.org/keywords/japan","display_name":"Japan","score":1.0},{"id":"https://openalex.org/keywords/19th-century","display_name":"19th century","score":0.8539999723434448},{"id":"https://openalex.org/keywords/sociocultural-factors","display_name":"sociocultural factors","score":0.7360000014305115},{"id":"https://openalex.org/keywords/political-power-structure","display_name":"political power structure","score":0.5630000233650208},{"id":"https://openalex.org/keywords/resistance-to-change","display_name":"resistance to change","score":0.6669999957084656},{"id":"https://openalex.org/keywords/industrialization","display_name":"industrialization","score":0.6309999823570251},{"id":"https://openalex.org/keywords/anti-capitalism","display_name":"anti-capitalism","score":0.7319999933242798},{"id":"https://openalex.org/keywords/chinese-ideology","display_name":"Chinese ideology","score":0.5249999761581421}],"concepts":[{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.7170161008834839},{"id":"https://openalex.org/C158071213","wikidata":"https://www.wikidata.org/wiki/Q7257","display_name":"Ideology","level":3,"score":0.6765512228012085},{"id":"https://openalex.org/C105387459","wikidata":"https://www.wikidata.org/wiki/Q3707847","display_name":"Bookkeeping","level":2,"score":0.6402348279953003},{"id":"https://openalex.org/C2777617010","wikidata":"https://www.wikidata.org/wiki/Q18957","display_name":"Mainstream","level":2,"score":0.6073166131973267},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.600511908531189},{"id":"https://openalex.org/C517468935","wikidata":"https://www.wikidata.org/wiki/Q2269","display_name":"Industrial Revolution","level":2,"score":0.4729043245315552},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.45779258012771606},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4526495933532715},{"id":"https://openalex.org/C2776453491","wikidata":"https://www.wikidata.org/wiki/Q5659234","display_name":"Harmony (color)","level":2,"score":0.4444538652896881},{"id":"https://openalex.org/C2776211767","wikidata":"https://www.wikidata.org/wiki/Q117850","display_name":"Doctrine","level":2,"score":0.4332830309867859},{"id":"https://openalex.org/C138921699","wikidata":"https://www.wikidata.org/wiki/Q47555","display_name":"Political economy","level":1,"score":0.4299837350845337},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36516523361206055},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.36009320616722107},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3359784483909607},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.33003753423690796},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.32744041085243225},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2361118197441101},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C153349607","wikidata":"https://www.wikidata.org/wiki/Q36649","display_name":"Visual arts","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/0148-4184.29.2.1","doi":"https://doi.org/10.2308/0148-4184.29.2.1","is_oa":false,"landing_page_url":"https://doi.org/10.2308/0148-4184.29.2.1","pdf_url":null,"source":{"id":"https://openalex.org/S2764889392","display_name":"Accounting Historians Journal","issn_l":"0148-4184","issn":["0148-4184","2327-4468"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316629","host_organization_name":"Academy of Accounting Historians","host_organization_lineage":["https://openalex.org/P4310316629"],"host_organization_lineage_names":["Academy of Accounting Historians"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Historians Journal","raw_type":"journal-article"},{"id":"pmh:oai:research-repository.griffith.edu.au:10072/7072","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10072/7072","pdf_url":null,"source":{"id":"https://openalex.org/S7407064376","display_name":"Griffith Research Online","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/8","score":0.41999998688697815,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":16,"referenced_works":["https://openalex.org/W255371980","https://openalex.org/W561125221","https://openalex.org/W1510691008","https://openalex.org/W1543470030","https://openalex.org/W1553855647","https://openalex.org/W1974712027","https://openalex.org/W2016612426","https://openalex.org/W2025301553","https://openalex.org/W2026305062","https://openalex.org/W2032851339","https://openalex.org/W2051791758","https://openalex.org/W2076864416","https://openalex.org/W2128252501","https://openalex.org/W2490768148","https://openalex.org/W2562037043","https://openalex.org/W2624956061"],"related_works":["https://openalex.org/W4406038495","https://openalex.org/W2336547293","https://openalex.org/W2307447205","https://openalex.org/W7212096989","https://openalex.org/W2695443604","https://openalex.org/W2376625873","https://openalex.org/W1974712027","https://openalex.org/W1971754607","https://openalex.org/W2157248352","https://openalex.org/W595251363"],"abstract_inverted_index":{"This":[0],"study":[1],"attempts":[2],"to":[3,26,48,68,81,111,125],"examine":[4],"why":[5],"western":[6],"accounting":[7,22],"was":[8,39,80,119],"adopted":[9],"in":[10,17,86],"one":[11],"Asian":[12],"country,":[13],"Japan,":[14],"and":[15,53,73,84,98,131],"not":[16],"another,":[18],"China,":[19,77],"when":[20],"modern":[21,135],"methods":[23],"were":[24,109],"brought":[25],"the":[27,30,78,127,132],"East":[28],"during":[29],"mid-19th":[31],"century.":[32],"The":[33],"explanation":[34],"offered":[35],"is":[36],"socio-cultural.":[37],"China":[38],"characterized":[40],"by":[41],"centralized":[42],"political":[43,63],"power,":[44,64],"a":[45,65,70,95],"society":[46,66],"resistant":[47],"change,":[49,69],"an":[50],"anti-merchant":[51],"policy":[52,72],"narrow-based":[54],"learning.":[55,75],"In":[56,76,116],"contrast,":[57],"Japan":[58,117],"had":[59,93],"dispersed":[60],"structures":[61],"of":[62,129,134],"receptive":[67],"pro-merchant":[71],"broad-based":[74],"emphasis":[79],"preserve":[82],"harmony":[83],"integration":[85],"accord":[87],"with":[88],"mainstream":[89],"Chinese":[90,101],"ideology":[91],"which":[92],"created":[94],"highly":[96],"stable":[97],"tradition-oriented":[99],"society.":[100],"enterprises":[102],"that":[103],"operated":[104],"within":[105],"this":[106],"institutional":[107],"framework":[108],"unlikely":[110],"adopt":[112],"western-style":[113],"double-entry":[114],"bookkeeping.":[115],"there":[118],"no":[120],"specifically":[121],"institutionalized":[122],"anti-capitalist":[123],"doctrine":[124],"prevent":[126],"rise":[128],"industrialism":[130],"adoption":[133],"accounting.":[136]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
