The role of institutional entrepreneurship in the development of accounting in the early 20th century in China

Lina Xu, Sophia Ji, Steven Dellaportas

Research output: Journal PublicationArticlepeer-review

1 Citation (Scopus)

Abstract

Relying on the theory of institutional entrepreneurship and Seo and Creed model of human praxis, this article delivers insights on how three institutional entrepreneurs, Xie, Xu, and Pan, mobilised resources (e.g. political position, education, and social connections) to organise an emerging profession and change the way accounting was practised in early 20th century China. Despite tensions among the three institutional entrepreneurs, their collective contribution moved accounting practice to a new level of sophistication to help facilitate economic reform and business development in China. This study illustrates how the accounting entrepreneurs relied on their beliefs to strive for accounting reform and adapt accounting practice to the demands of a changing institutional environment within economic reform. This research enhances knowledge on an important period of accounting history in China, considered to be the beginning of modern accounting development, as well as adding knowledge on accounting development from a human praxis perspective.

Original languageEnglish
Pages (from-to)1007-1029
Number of pages23
JournalBusiness History
Volume63
Issue number6
DOIs
Publication statusPublished - 18 Aug 2021
Externally publishedYes

Keywords

  • China
  • accounting change
  • accounting history
  • early 20th century
  • institutional entrepreneurship

ASJC Scopus subject areas

  • Business and International Management
  • Business, Management and Accounting (miscellaneous)
  • History

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