Kaesong Double Entry Bookkeeping(KDEB) in a Global Perspective 2
AUTHOR :
Jun Seong Ho , Lewis James B.
ISBN : 9791158661144
PUBLISHER : 한국학중앙연구원출판부
PUBLICATION DATE :
June 01 ,2016,
SPINE SIZE : 0.8 inches
PAGES : 252
SIZE : 6.2 * 9.5 inches
WEIGHT : 1.1 pounds
CATON QTY : 25
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.
As Kaesŏng Double Entry Bookkeeping(KDEB) in a Global Perspective shows similarities between these two parts of the world were very high in the pursuit of rational profits as well as living standards. Perhaps most surprisingly, this volume demonstrates that the Kaesŏng Korea was the highest accounting practice for profit seeking among the three East Asian states.
Position: Associate Professor
Position: University Lecturer in Korean History; Fellow of Wolfson College
As Kaesŏng Double Entry Bookkeeping(KDEB) in a Global Perspective shows similarities between these two parts of the world were very high in the pursuit of rational profits as well as living standards. Perhaps most surprisingly, this volume demonstrates that the Kaesŏng Korea was the highest accounting practice for profit seeking among the three East Asian states.
Jun Seong Ho
Faculty: The Academy of Korean Studies, Economics DepartmentPosition: Associate Professor
Lewis James B.
Faculty: Oriental Institute, Wolfson CollegePosition: University Lecturer in Korean History; Fellow of Wolfson College
Introduction
Kaesŏeng Double-Entry Bookkeeping (KDEB) in a Global Perspective: Comparisons with Europe, China, and Japan (part II) A Paradox of Modernization in Korea
Part I. KOREA
Scientific Practices of Bookkeeping and the Re-emergence of the Ginseng Enterprise in Kaesŏng (1786-1905)
Classifications and Characteristics of Hoegye ch’aek in Kaesŏng Bookkeeping
On the Evolution of Accounting Methods in the Late 19th-Century Korean Double-Entry Bookkeeping (KDEB) Records of the Pak Yŏ ng Jin Family
Part II. CHINA
Kaesŏeng Merchant Bookkeeping and the Connectedness of East Asian Bookkeeping Cultures
Expenditures Defined by Incomes and Personal Responsibility for Balanced Accounts: Government Finances and Accounting in Imperial China
Part III. JAPAN
The Style of Japanese Bookkeeping in the Edo Period (II) —emise of chōi—i
Research on Chōihōin the Edo and Early Meiji Periods (II): A Case Study of San’in Chōi
Kaesŏeng Double-Entry Bookkeeping (KDEB) in a Global Perspective: Comparisons with Europe, China, and Japan (part II) A Paradox of Modernization in Korea
Part I. KOREA
Scientific Practices of Bookkeeping and the Re-emergence of the Ginseng Enterprise in Kaesŏng (1786-1905)
Classifications and Characteristics of Hoegye ch’aek in Kaesŏng Bookkeeping
On the Evolution of Accounting Methods in the Late 19th-Century Korean Double-Entry Bookkeeping (KDEB) Records of the Pak Yŏ ng Jin Family
Part II. CHINA
Kaesŏeng Merchant Bookkeeping and the Connectedness of East Asian Bookkeeping Cultures
Expenditures Defined by Incomes and Personal Responsibility for Balanced Accounts: Government Finances and Accounting in Imperial China
Part III. JAPAN
The Style of Japanese Bookkeeping in the Edo Period (II) —emise of chōi—i
Research on Chōihōin the Edo and Early Meiji Periods (II): A Case Study of San’in Chōi