BECOMING PROFESSIONAL: CHINESE ACCOUNTANTS IN EARLY 20TH CENTURY SHANGHAI

2003 ◽  
Vol 30 (1) ◽  
pp. 129-153 ◽  
Author(s):  
Yin Xu ◽  
Xiaoqun Xu
Keyword(s):  
Economic Development ◽  
Political Culture ◽  
20Th Century ◽  
The Political ◽  
Political Environment ◽  
Early 20Th Century ◽  
Accounting Profession ◽  
Nationalist Movement ◽  
Professional Self ◽  
Point Of Reference

This paper examines the experience of Chinese accountants transforming themselves into a profession during the early 20th century. It delineates how the experience was shaped by an intersection of economic development, the political culture and the nationalist movement in semi-colonial Shanghai. Chinese accountants responded to the daily manifestations of these larger historical forces by combining their professional self-interests with a nationalist agenda and by adapting to the changing political environment. The history and legacy of this experience provides a point of reference for observing the re-emergence of the accounting profession in China since the end of the Maoist era.

The AAUIA From 1916–1920: How The AAUIA Contributed to the Early Developments of Accounting Education

2020 ◽  
Vol 47 (1) ◽  
pp. 39-53
Author(s):  
Emily K. Hornok ◽  
Dale L. Flesher
Keyword(s):  
20Th Century ◽  
American Association ◽  
Accounting Education ◽  
Early 20Th Century ◽  
Accounting Profession ◽  
Advisory Services ◽  
University Instructors

ABSTRACT This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants trained in attest, tax, and advisory services, but the accounting educators were unable to meet this demand because the accounting curricula that existed at the time suffered from multiple problems. Our paper examines the “Papers and Proceedings” of the first five annual meetings of the AAUIA to gain insights about how the formation of the AAUIA contributed to early developments in accounting education. These developments would allow the educators to better train accountants, which, in turn, would help advance the accounting profession.

Nutrition within the household: 18th through early 20th century female and male statures

2021 ◽  
pp. 1-22
Author(s):  
Scott Alan Carson
Keyword(s):  
Socioeconomic Status ◽  
Economic Development ◽  
20Th Century ◽  
Agricultural Workers ◽  
Economic Conditions ◽  
Collective Effects ◽  
Early 20Th Century ◽  
Material Conditions ◽  
Height Data

Abstract When other measures for material conditions are scarce or unreliable, the use of height is now common to evaluate economic conditions during economic development. However, throughout US economic development, height data by gender have been slow to emerge. Throughout the late 19th and early 20th centuries, female and male statures remained constant. Agricultural workers had taller statures than workers in other occupations, and the female agricultural height premium was over twice that of males. For both females and males, individuals with fairer complexions were taller than their darker complexioned counterparts. Gender collectively had the greatest explanatory effect associated with stature, followed by age and nativity. Socioeconomic status and birth period had the smallest collective effects with stature.

Ende der Neuen Musik

2021 ◽  
Vol 72 (3) ◽  
pp. 201-213
Author(s):  
Christoph Von Blumröder
Keyword(s):  
20Th Century ◽  
Music Theory ◽  
Contemporary Music ◽  
Current Theory ◽  
Musical Composition ◽  
The Political ◽  
German Language ◽  
Early 20Th Century ◽  
Late 20Th Century ◽  
A Current

The term "Neue Musik" was coined for a special concept of fundamental musical innovation within Austro-German music theory of the early 20th century, and it found no terminological equivalent beyond the German language. Established by Paul Bekker with his lecture “Neue Musik” in 1919, composers such as Stockhausen or Ligeti embraced the term with its emphatic claim to innovation and new departures. However, one hundred years on the term "Neue Musik" is often used mainly as a synonym for any type of contemporary music. This article questions whether the term "Neue Musik" is still an appropriate framework for a current theory of musical composition. Not only have the specific musical circumstances changed within the course of the 20th century, but also the political and social conditions have altered drastically after two world wars which had given special impulses to those composers who strove for a new foundation of music after 1918 and 1945 respectively. This article argues that the age of "Neue Musik" has come to an end in the late 20th century, and thus it is now necessary to introduce alternative terminological concepts and methodical directions for music historiography.

scholarly journals JOAQUÍN COSTA I REGENERACJA HISZPANII

2018 ◽  
pp. 359-373
Author(s):  
Dominika Gołaszewska-Rusinowska
Keyword(s):  
20Th Century ◽  
19Th Century ◽  
Political System ◽  
The Political ◽  
Early 20Th Century ◽  
Political Movement ◽  
Late 19Th Century

This case study focuses on the life and work of Joaquín Costa. He was a Spanish intellectual who in late 19th century and early 20th century started the intellectual and political movement called Regenerationism. This movement emerged in response against the political system of Spanish Restoration.  

Initiatives, Referenda and Socialism in Switzerland

1970 ◽  
Vol 5 (3) ◽  
pp. 307-326 ◽  
Author(s):  
Kenneth R. Libbey
Keyword(s):  
Political Culture ◽  
Political Institutions ◽  
Electoral System ◽  
The Political ◽  
Political Environment ◽  
Political Actor ◽  
Political Behaviour ◽  
Political Actors ◽  
Political Forces ◽  
British Labour

POLITICAL INSTITUTIONS IN DEMOCRATIC STATES HAVE USUALLY COME into existence as the manifestation of a principle of political philosophy or as the result of a compromise among forces with different aspirations for the polity. Often both factors have been involved. Certainly the consequences for political behaviour of introducing any particular structure have been of concern to its architects, but many of these consequences are unforeseeable and the actual impact of an institutional change or the character of a formal role may in time become quite different from that intended.For a political actor, such as an individual, an interest group or a party, formal structures are given attributes of the political environment. Along with the more diffuse qualities of the political culture, they constitute the framework within which political actors must compete for influence over public policy. This framework, both formal and informal, is uneven in its effects on the fortunes of the various political forces. It favours some approaches and some groups more and in different ways than it favours others. The British Labour Party, with its concentrated voting strength, is disadvantaged by the single-member district/plurality electoral system, while its counterpart in Germany is able to maximize its strength in a system of proportional representation.

Analysis of the Structure of the City Budget of the Last Third of the 19th — Early 20th Century (Based on the Materials of the Tashkent City Self-Government)

Istoriya ◽  
2021 ◽  
Vol 12 (10 (108)) ◽  
pp. 0
Author(s):  
Sabira Iusupova
Keyword(s):  
Economic Development ◽  
20Th Century ◽  
Early 20Th Century ◽  
Financial Situation ◽  
Historical Archive ◽  
Russian State ◽  
Socio Economic Development ◽  
The City

This article deals with the problem of the financial situation of Tashkent in the last third of the 19th — early 20th century on the basis of the materials of the office documentation of the Tashkent city self-government. These materials are contained in the funds of the Russian State Military Historical Archive, reflected on the pages of the pre-revolutionary local periodical. Based on the analysis of the income and expenditure estimates, the budget structure, sources of funds and their distribution are shown. The main problems in the financial sphere are identified, related to violations of the established deadline for the provision and approval of the city budget, with arrears, abuses of individual officials, which negatively affected the financial situation of the city. But despite these difficulties, some successes of the Tashkent city self-government in the socio-economic development of the city are noted.

Hamilton, Cicely (1872–1952)

2018 ◽  
Author(s):  
Katharine M. Cockin
Keyword(s):  
20Th Century ◽  
Women's History ◽  
Retail Trade ◽  
The Political ◽  
Early 20Th Century ◽  
Women's Suffrage ◽  
The Novel ◽  
Political Commitments ◽  
Women’S Suffrage ◽  
Women’S History

Cicely Hamilton, lesbian actor, author, and women’s suffrage activist, is best known for her plays Diana of Dobson’s (1908), exposing exploitation in the retail trade, How the Vote Was Won (1909), a suffrage comedy co-authored with Christopher St. John, and A Pageant of Great Women, which raised consciousness about women’s history in productions across Britain from 1909 to 1912. Hamilton also wrote nondramatic works, including the political tract Marriage as a Trade (1909) and the novel William, An Englishman (1919), which was inspired by her experience of wartime France. Hamilton’s prolific writing career reflects her wide-ranging interests, political commitments, and sense of public duty; her plays exemplify the intersection of Feminism and theater in the early 20th century.

Divination and Politics in Southern Vietnam: Roots of Caodaism

2010 ◽  
Vol 57 (3) ◽  
pp. 357-371 ◽  
Author(s):  
Jérémy Jammes
Keyword(s):  
20Th Century ◽  
Religious Movement ◽  
The Political ◽  
Early 20Th Century ◽  
Southern Vietnam

Caodaism is a Vietnamese religious movement that appeared in colonial Cochinchina in the 1920s. What are the sociological roots of Caodaism? The author attempts to answer this question through an analysis of the Caodaist networks that developed in the early 20th century in Cochinchina. Setting out some ethnographic materials concerning the Chinese Minh religions, the author focuses on only one of the five Minh religions in Vietnam, called Minh Lý (“Enlightened Reason”). He sheds new light on the esoteric roots of Caodaism, on the political regulation of the religious sphere and, finally, on the religious and political map of Southern Vietnam.

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