Kaesŏng Double Entry Bookkeeping (KDEB) in a Global Perspective (2 vols)

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.

Source: publisher’s website: (Vol 1 | Vol 2)

Contents

Introduction
Kaesŏng Double-Entry Bookkeeping (KDEB) in a Global Perspective: Comparisons with Europe, China, and Japan (part I)

Part I. KOREA

• A Comparison of Korean Traditional Ledger Accounting Practices and Italian Pigeonhole Theory
• The Position of the Pak Yŏng Jin Family’s Account Books in the Kaesŏng Double-Entry Bookkeeping System and the Structure of the Account Books
• The Accounting Cycle in the 19th Century-Korean Double-Entry Bookkeeping Record

Part II. CHINA

• The Sanjiaozhang as a type of Double-Entry Bookkeeping and a Discussion of the Historical Contribution of Sagae Songdo Ch’ibubŏup
• Accounting Techniques in China: A Brief Discussion of a Long History

Part III. JAPAN

• The Style of Japanese Bookkeeping in the Edo Period (I): A Consideration of Accounting Terms Used in Early Modern Japan in Relation to Korea
• Research on Chōihōin the Edo and Early Meiji Periods (I): The Accounting Practices of “San’in Chōi”

Volume II

Introduction

Kaesŏng 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 Yŏng Jin Family

Part II. CHINA

• Kaesŏng 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