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Kaesŏng Double Entry Bookkeeping (KDEB) in a Global Perspective Volume II - booksonkorea.com
The Academy of Korean Studies Press

Kaesŏng Double Entry Bookkeeping (KDEB) in a Global Perspective Volume II

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ISBN: 9791158661144

 

These two volumes represent a great contribution for a better understanding of the development of double-entry bookkeeping as a traditional accounting method used in East Asia. The chapters that follow compare the perspectives of scholars from South Korea, China, Japan, and Europe who argue that the economic history of East Asia can contribute to unveiling an aspect of modernity focusing on their use of double-entry bookkeeping, so far neglected by mainstream scholars. 
As Kaesŏng Double Entry Bookkeeping(KDEB) in a Global Perspective shows similarities between these two parts of the world were very high in the pursuit of rational profits as well as living standards. Perhaps most surprisingly, this volume demonstrates that the Kaesŏng Korea was the highest accounting practice for profit seeking among the three East Asian states.

 

Seong Ho Jun

Faculty: The Academy of Korean Studies, Economics Department
Position: Associate Professor

James B. Lewis

Faculty: Oriental Institute, Wolfson College
Position: University Lecturer in Korean History; Fellow of Wolfson College

 

Contents

Introduction
Kaesŏeng Double-Entry Bookkeeping (KDEB) in a Global Perspective: Comparisons with Europe, China, and Japan (part II) A Paradox of Modernization in Korea
Part I. KOREA
Scientific Practices of Bookkeeping and the Re-emergence of the Ginseng Enterprise in Kaesŏng (1786-1905)
Classifications and Characteristics of Hoegye ch’aek in Kaesŏng Bookkeeping
On the Evolution of Accounting Methods in the Late 19th-Century Korean Double-Entry Bookkeeping (KDEB) Records of the Pak Yŏ ng Jin Family 
Part II. CHINA
Kaesŏeng Merchant Bookkeeping and the Connectedness of East Asian Bookkeeping Cultures
Expenditures Defined by Incomes and Personal Responsibility for Balanced Accounts: Government Finances and Accounting in Imperial China 
Part III. JAPAN
The Style of Japanese Bookkeeping in the Edo Period (II) —emise of chōi—i
Research on Chōihōin the Edo and Early Meiji Periods (II): A Case Study of San’in Chōi


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