search query: @author Chan, K. H. / total: 7
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| Author: | Chan, K. H. Lew, A. Y. Tong, M. Y. J. W. |
| Title: | Accounting and Management Controls in the Classical Chinese Novel: A Dream of the Red Mansions |
| Journal: | International Journal of Accounting
2001 : VOL. 36:3, p. 311-328 |
| Index terms: | ACCOUNTING MANAGEMENT MANAGEMENT CONTROL |
| Language: | eng |
| Abstract: | This study presents a systematic documentation of Chinese accounting and management control practices in two eminent family households of the early Qing Dynasty. There is a lack of information on management control during this period (during the 18th century) and a scarcity of empirical evidence on the control practices of family institutions in ancient China. The authors attempted to address these problems by analyzing the accounting and management control practices described in the popular novel A Dream of the Red Mansions. Further analyses were made to ensure that the control practices thus observed were in harmony with the social and cultural settings of the early Qing Dynasty. Pairing the control practices observed in the novel with a definite set of cultural and social values led to several empirical conclusions. |
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