Kupiao and the Accounting System of the Imperial Household Workshops

2021 ◽  
Author(s):  
Yijun Wang ◽  
Kyoungjin Bae
Keyword(s):  
Eighteenth Century ◽  
The State ◽  
Manufacturing Processes ◽  
Accounting System ◽  
Institutional Reforms ◽  
Accounting Systems ◽  
Checks And Balances

Focusing on kupiao, a rudimentary document of accounting, this chapter explores the accounting system of the Imperial Workshops in Qing China. Spurred by a series of institutional reforms, a complex budgeting and auditing system developed at the Imperial Workshops during the eighteenth century. As the records of day-to-day transactions between various Works and other departments, kupiao instantiated the operation of production and finance as a correlated system. Tracing the paper trails of kupiao, therefore, we locate the manufacturing processes of the Workshops at the intersection of artisanal collaboration and the administrative cycles of budgeting and audits in which various bureaus participated. By comparing the accounting systems of the Imperial Workshops and the Qing state, moreover, we argue that the former modelled after the zouxiao system of the state. Both systems shared as their principles rigorous accountability and the pursuit of checks and balances.

Can cost and financial accounting be fully re-integrated? The role of the French state in the separation of accounting systems and the failed attempt of the système croisé to re-integrate them

2012 ◽  
Vol 17 (3-4) ◽  
pp. 437-461 ◽  
Author(s):  
Yves Levant ◽  
Marc Nikitin
Keyword(s):  
Dominant Role ◽  
Cost Accounting ◽  
The State ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Failed Attempt

This article questions whether the separation of financial and cost accounting in France is an irreversible trend. We begin by showing that the integration of financial and cost accounting was quite “natural” up until the 1940s. We then show that after that date, State-imposed standardization of financial accounting led to separation of the two types of accounting. Last, we study the efforts of one individual, Jean-Pierre Lagrange, to promote a return to an integrated accounting system in the 1980s by means of his method named the système croisé. His efforts were in vain. In our opinion, this failure was not due to technical reasons, but can be attributed to the interaction of the interests of the main actors. Among these actors, the State played a dominant role in France by standardizing financial accounting. In addition, Lagrange was unable to obtain the backing of a network of allies to spread his accounting system.

scholarly journals PRIVATIZATION AND MANAGEMENT ACCOUNTING SYSTEMS CHANGE: THE CASE OF THE 19TH CENTURY SPANISH TOBACCO MONOPOLY

2002 ◽  
Vol 29 (2) ◽  
pp. 31-57 ◽  
Author(s):  
Marta Macías
Keyword(s):  
Private Sector ◽  
The State ◽  
Accounting System ◽  
Accounting Systems ◽  
Explanatory Factors ◽  
Management Accounting Systems ◽  
Double Entry ◽  
The 19Th Century ◽  
Tobacco Monopoly

This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private-sector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting system. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory. It highlights the need to consider the role of the capital structure of the firm and the state as explanatory factors for both the parameters and uses of cost accounting information.

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino
Keyword(s):  
Good Deal ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Ifrs Adoption ◽  
The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

LYMAN MILLS AND ITS ENCOUNTER WITH PUBLIC ACCOUNTANTS' INVENTORY COSTING CIRCA 1920

2007 ◽  
Vol 34 (2) ◽  
pp. 169-200 ◽  
Author(s):  
Daijiro Fujimura
Keyword(s):  
Accounting System ◽  
Accounting Systems ◽  
Income Statement ◽  
Public Accountants ◽  
And Performance

This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM was a complete accounting system different from but comparable to today's accounting systems.

Slavery and Ransom

2018 ◽  
Author(s):  
Will Smiley
Keyword(s):  
Eighteenth Century ◽  
Ottoman Empire ◽  
Young Men ◽  
Individual Characteristics ◽  
The State ◽  
Customary Law ◽  
Late Eighteenth Century ◽  
Late Eighteenth ◽  
The Law

This chapter explores captives’ fates after their capture, all along the Ottoman land and maritime frontiers, arguing that this was largely determined by individuals’ value for ransom or sale. First this was a matter of localized customary law; then it became a matter of inter-imperial rules, the “Law of Ransom.” The chapter discusses the nature of slavery in the Ottoman Empire, emphasizing the role of elite households, and the varying prices for captives based on their individual characteristics. It shows that the Ottoman state participated in ransoming, buying, exploiting, and sometimes selling both female and male captives. The state particularly needed young men to row on its galleys, but this changed in the late eighteenth century as the fleet moved from oars to sails. The chapter then turns to ransom, showing that a captive’s ability to be ransomed, and value, depended on a variety of individualized factors.

‘To Mount or Not to Mount?’

2018 ◽  
Author(s):  
Nandita Sahai
Keyword(s):  
Eighteenth Century ◽  
Social Groups ◽  
The State ◽  
Record Keeping ◽  
Royal Courts

This chapter examines documentary culture in eighteenth-century Rajasthan through an exploration of the legal archive—the Sanad Parwana Bahis—of the kingdom of Jodhpur. More particularly, it studies the petitions that were written in the course of a series of protracted disputes during which the ceremonial and ritual claims made by low-caste Sunars were contested by upper castes. The increasing importance of the written record in the administration and courts both caused, and was an outcome of a nascent “literate mentality” that existed even amongst those social groups like the Sunars who were not traditionally associated with scribal work. What is particularly telling is the shift from oral testimonies to written evidence as verifiable and authentic, both in the royal courts and in lower assemblies like caste councils. The pervasive culture of record keeping, and the significance of writing both for the state and its subjects at this time allows us to interrogate any easy bifurcation between the modern and the premodern.

Rousseau, Bodin, and the Medieval Corporatist Origins of Popular Sovereignty

2021 ◽  
pp. 009059172098545
Author(s):  
Dan Edelstein
Keyword(s):  
Eighteenth Century ◽  
The State ◽  
Popular Sovereignty ◽  
Dual Identity ◽  
Jean Bodin ◽  
Classic Argument

This essay reconsiders Jean-Jacques Rousseau’s debt to Jean Bodin, on the basis of Daniel Lee’s recent revision of Bodin as a theorist of popular sovereignty. It argues that Rousseau took a key feature of his own theory of democratic sovereignty from Bodin—namely, the dual identity of political members as both citizens and subjects of the state. It further makes the case that this dual identity originates in medieval corporatist law, which Bodin was summarizing. Finally, it demonstrates the lasting impact of corporatist law in eighteenth-century France, highlighting Rousseau’s direct borrowings from the corporatist language and logic of contemporary commercial societies. In this regard, the article revisits and updates Otto von Gierke’s classic argument about the origins of the state in corporatist thought.

Teaching the Presidency: Idealizing a Constitutional Office

2012 ◽  
Vol 45 (01) ◽  
pp. 17-31 ◽  
Author(s):  
Louis Fisher
Keyword(s):  
Eighteenth Century ◽  
World War Ii ◽  
Separation Of Powers ◽  
Executive Power ◽  
Great Care ◽  
World War ◽  
Checks And Balances ◽  
Constitutional System

From World War II to the present, prominent scholars placed their hopes in the presidency to protect the nation from outside threats and deal effectively with domestic crises. Their theories weakened the constitutional system of separation of powers and checks and balances by reviving an outsized trust in executive power (especially over external affairs) that William Blackstone and others promoted in eighteenth-century England. The American framers of the Constitution studied those models with great care and fully rejected those precedents when they declared their independence from England.

A Russian Mystic Faces the Age of Rationalism and Revolution: Thought and Activity of Ivan Vladimirovich Lopukhin

1967 ◽  
Vol 36 (2) ◽  
pp. 170-188
Author(s):  
Alexander Lipski
Keyword(s):  
Eighteenth Century ◽  
The State ◽  
Russian Culture ◽  
Peter The Great ◽  
The Enlightenment ◽  
Western Influence ◽  
The World ◽  
Extreme Degree ◽  
State Of Mind

It is generally accepted that even though rationalism was predominant during the eighteenth century, a significant mystical trend was simultaneously present. Thus it was not only the Age of Voltaire, Diderot, and Holbach, but also the Age of St. Martin, Eckartshausen and Madame Guyon. With increased Western influence on Russia, it was natural that Russia too would be affected by these contrary currents. The reforms of Peter the Great, animated by a utilitarian spirit, had brought about a secularization of Russian culture. Father Florovsky aptly summed up the state of mind of the Russian nobility as a result of the Petrine Revolution: “The consciousness of these new people had been extroverted to an extreme degree.” Some of the “new people,” indifferent to their previous Weltanschauung, Orthodoxy, adopted the philosophy of the Enlightenment, “Volter'ianstvo” (Voltairism). But “Volter'ianstvo” with its cult of reason and belief in a remote creator of the “world machine,“ did not permanently satisfy those with deeper religious longings. While conventional Orthodoxy, with its emphasis on external rites, could not fill the spiritual vacuum, Western mysticism, entering Russia chiefly through freemasonry, provided a satisfactory alternative to “Volter'ianstvo.”

ANALISIS SISTEM AKUNTANSI PENGGAJIAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DAROY BANDA ACEH

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Maksalmina Maksalmina
Keyword(s):  
Data Analysis ◽  
Data Reduction ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Clear Picture ◽  
Accounting System ◽  
Accounting Systems ◽  
Data Presentation ◽  
Banda Aceh ◽  
Descriptive Qualitative

This research was conducted at PDAM Tirta Daroy Banda Aceh, with the aim to answer the question of how the payroll accounting system applied in PDAM Tirta Daroy Banda Aceh.This research uses descriptive qualitative method. Data obtained from interviews and documentation studies, then analyzed interactively and lasted continuously until complete so that the data has been saturated. Activity in data analysis is data reduction, data presentation, treanggulation and conclusion / verification.The results show PDAM Tirta Daroy Banda Aceh has implemented a neat and well-payroll accounting system in accordance with applicable accounting standards. Payroll accounting system in PDAM Tirta Daroy Banda Aceh is used to overcome errors and irregularities in the calculation and payment of salary. Payroll accounting systems are designed by companies to provide a clear picture of employee salaries so that they are easy to understand and easy to use.

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