The purpose of this paper is to draw attention to instances of production yardsticks
set down in a seventeenth century compendium of Chinese agricultural and industrial
methods. The instances cited from "T'ien-kung k'ai-wu" (The creations of nature and
man) by Sung Ying-hsing show that the Chinese used calculations of actual and
potential production for planning and to stimulate investment in technology.
Aiken, M.A.
and
Lu, W.
, (1993),
"Historical Instances of Innovative Accounting Practices in the Chinese
Dynasties and Beyond"
, The Accounting Historians Journal, Vol.20,
No.2, December, pp.
163-186
.
2.
Capon, E.
(ed.), (1983), Qin Shihuang Terracotta Warriors and
Horses,
Melbourne: International Cultural Corporation
of Australia
.
3.
Carnegie, G.D.
and
Napier, C.J.
, (1996),
"Critical and Interpretive Histories: Insights into Accounting's Present
and Future Through its Past"
, Accounting, Auditing & Accountability Journal,
Vol.9, No.3, pp.
7-39
.
4.
Chia, S., (c.535), Ch'i Min Yao Shu.
5.
Deng, G.
, (1993), Development Versus Stagnation,
Westport, Conn: Greenwood Press
.
6.
Elvin, M.
, (1973), The Pattern of the Chinese Past,
London: Eyre Methuen
.
7.
Fleischman, R.K.
and
Tyson, T.
, (1993),
"Cost Accounting During the Industrial Revolution: the Present State of
Historical Knowledge"
, Economic History Review, Vol.46, No.3, pp.
503-517
.
8.
Fleischman, R.K.
and
Tyson, T.
, (1996),
"A Guide to the Historical Controversies and Organizational Contexts of
Standard Costs"
, Journal of Accounting Education, Vol.14,
No.1, pp.
37-56
.
9.
Gardella, R.
, (1992),
"Squaring Accounts: Commercial Bookkeeping Methods and Capitalist
Rationalism in Late Qing and Republican China"
, The Journal of Asian Studies, Vol.51,
No.2, pp.
317-339
.
10.
Hummel, W.A.
, (1967), Eminent Chinese of the Ch'ing Period,
Taipei: Ch'eng-wei
.
11.
Jing, S.
and
Luo, L.
, (1978), Landlord and Labor in Late Imperial China Case
Studies from Shandong,
Cambridge, Mass: Harvard University Press
.
12.
Needham, J.
(ed.), (1984), Science and Civilisation in China,
Cambridge: Cambridge University Press
.
13.
Pan, J.X., (1989), Tian Gong Kai Wu Jiao Zhu Ji Yan Jiu, Shichuan:
Bashu Press.
14.
Perkins, D.H.
, (1969), Agricultural Development in China 1368-1968,
Chicago: Aldine Publishing Company
.
15.
Rawski, E.S.
, (1972), Agricultural Change and the Peasant Economy of South
China,
Cambridge, Mass: Harvard University Press
.
16.
Shih, S.
(ed.), (1962), A Preliminary Survey of the Book Ch'i Min Yao
Shu an Agricultural Encyclopaedia of the 6th Century,
Beijing: Science Press
.
17.
Shih, S.
(ed.), (1963), On "Fan Sheng-Chih Shu" an Agriculturist Book
of China Written by Fan Sheng-chih in the First Century B. C.,
Beijing: Science Press
.
18.
Singer, C.E.
,
Holmyard, J.
,
Hall, A.R.
and
Williams, T.I.
, (1956), A History of Technology,
Oxford: Clarendon Press
.
19.
Sun, E.Z.
and
Sun, S.C.
(eds.), (1966), T'ien-kung K'ai-wu: Chinese Technology in the
Seventeenth Century by Sung Ying-hsing,
University Park, Pennsylvania: Pennsylvania
State University Press
.