The role of institutional entrepreneurship in the development of accounting in the early 20th century in China

Relying on the theory of institutional entrepreneurship and Seo and Creed model of human praxis, this article delivers insights on how three institutional entrepreneurs, Xie, Xu, and Pan, mobilised resources (e.g. political position, education, and social connections) to organise an emerging profession and change the way accounting was practised in early 20th century China. Despite tensions among the three institutional entrepreneurs, their collective contribution moved accounting practice to a new level of sophistication to help facilitate economic reform and business development in China. This study illustrates how the accounting entrepreneurs relied on their beliefs to strive for accounting reform and adapt accounting practice to the demands of a changing institutional environment within economic reform. This research enhances knowledge on an important period of accounting history in China, considered to be the beginning of modern accounting development, as well as adding knowledge on accounting development from a human praxis perspective

Business · Business history · China · Economic system · Economics · Entrepreneurship · Institutional change · Management · Political science · Accounting · Accounting and Organizational Management · Finance · Management Theory and Practice · Public Administration

• The Evolution of Accounting Standards in Modern China as a Reflection of the Country's Challenging Shift to a Market Economy

  Yue Guo, Yue Mei Guo et al.•Accounting Historians Journal•2022

  Incluir item

• Assessing the Impact of Institutional Entrepreneurship, Social Innovation, and Social Enterprise on Poverty Alleviation

  Open Access•Fairtown Zhou Ayoungman, Abid Hossain Shawon et al.•Sustainable Development•2025

  Incluir item

• Institutional biography and the institutionalization of a new organizational template

  Open Access•Morag Maclean, Charles Harvey et al.•Business History•2024

  Incluir item

• Institutional Entrepreneurship and Change in Fields

  C Hardy, Sue Maguire et al.•Sage Handbook of Sociology of…•2017

  Incluir item

• Conceptualizing management accounting change

  Open Access•John Burns, John Thomas Burns et al.•Management Accounting Research•2000

  Incluir item

• Institutional Contradictions, Praxis, and Institutional Change

  Myeong‐Gu Seo, Myeong-Gu Seo et al.•Academy of Management Review•2002

  Incluir item

• Institutional Entrepreneurship In Mature Fields

  Royston Greenwood, Roy Suddaby•Academy of Management Journal•2006

  Incluir item

• From Divergence to Convergence

  Loren Brandt, Debin Ma et al.•Journal of Economic Literature•2014

  Incluir item

• Institutional Entrepreneurship

  C Hardy, Sue Maguire et al.•The SAGE Handbook of Organizational…•2008

  Incluir item

• Institutional Entrepreneurship in Emerging Fields

  Sue Maguire, C Hardy et al.•Academy of Management Journal•2004

  Incluir item

• Institutional Logics and Institutional Change in Organizations

  Patricia H Thornton, Candace Jones et al.•Transformation in cultural…•2005

  Incluir item

• Ideology diffusion and the role of accounting

  Open Access•Lina Xu, Corinne Cortese et al.•Accounting History•2014

  Incluir item

• China since 1911

  Open Access•Richard T Phillips, Richard Phillips•China since 1911•1996

  Incluir item

• The Shanghai Capitalists and the Nationalist Government, 1927–1937

  Open Access•Parks M Coble, Coble Parks et al.•The Shanghai Capitalists and the…•1980

  Incluir item

• The Institutional Logics Perspective

  Patricia H Thornton, William Ocasio et al.•The institutional logics…•2012

  Incluir item

• A decade of hybrid reporting and accountabilities of the Hanyeping Company (1909–1919)

  Lan Peng, Alistair M Brown et al.•Business History•2016

  Incluir item

• The Iron Cage Revisited

  P Dimaggio, Paul J Dimaggio et al.•American Sociological Review•1983

  Incluir item

• Reflections on ideology

  Open Access•Simon Susen•Thesis Eleven•2014

  Incluir item