The recent rapid growth of China's economy has reopened historical debate about the extent to which it had also prospered during the last Imperial dynasties (the Míng and the Qīng, 1368-1911) through developing a significant market orientation on its underlying agricultural base. As a...

In attempting to understand the genesis and scope of modern cost and management accounting systems, accounting historians adopting what has been labelled a ‘Foucauldian’ approach have been rewriting the history of key 18th and 19th century developments in the U.K. and U.S. through new...