Kaesong Double Entry Bookkeeping(KDEB) in a Global Perspective 1

AUTHOR : Jun Seong Ho , Lewis James B.
ISBN : 9791158661137
PUBLISHER : 한국학중앙연구원출판부
PUBLICATION DATE : June 01 ,2016,
SPINE SIZE : 0.8 inches
PAGES : 292
SIZE : 6.2 * 9.5 inches
WEIGHT : 1.3 pounds
PRICE : $37.00
These two volumes represent a great contribution for a better understanding of the development of double-entry bookkeeping as a traditional accounting method used in East Asia. The chapters that follow compare the perspectives of scholars from South Korea, China, Japan, and Europe who argue that the economic history of East Asia can contribute to unveiling an aspect of modernity focusing on their use of double-entry bookkeeping, so far neglected by mainstream scholars.

The Federal Accountant Australia in 1917 remained epilogues "Who first thought of bookkeeping as a business method? One would never think of Korea, and yet it was there that Double-Entry Bookkeeping (DEB) was invented and put into use. This was in the twelfth century, while it was not until the fifteenth century that a similar system was devised in Venice, then the commercial centre of the world. Kaesŏng Double Entry Bookkeeping(KDEB) in a Global Perspective brings new insight to one of the debatable questions of global history: Why did globally developed DEB, despite surprising divergence between the West advanced areas and the East?

Jun Seong Ho

Faculty: The Academy of Korean Studies, Economics Department
Position: Associate Professor

Lewis James B.

Faculty: Oriental Institute, Wolfson College
Position: University Lecturer in Korean History; Fellow of Wolfson College

Kaesŏng Double-Entry Bookkeeping (KDEB) in a Global Perspective: Comparisons with Europe, China, and Japan (part I)

A Comparison of Korean Traditional Ledger Accounting Practices and Italian Pigeonhole Theory
The Position of the Pak Yŏ.ng Jin Family’s Account Books in the Kaesŏng Double-Entry Bookkeeping System and the Structure of the Account Books
The Accounting Cycle in the 19th Century-Korean Double-Entry Bookkeeping Record

The Sanjiaozhang as a type of Double-Entry Bookkeeping and a Discussion of the Historical Contribution of Sagae Songdo Ch’ibubŏup
Accounting Techniques in China: A Brief Discussion of a Long History

The Style of Japanese Bookkeeping in the Edo Period (I)
A Consideration of Accounting Terms Used in Early Modern Japan in Relation to Korea
Research on Chōihōin the Edo and Early Meiji Periods (I): The Accounting Practices of “San’in Chōi”