Maureen H. Berry, Editor
UNIVERSITY OF ILLINOIS
DOCTORAL DISSERTATION ABSTRACTS
This edition focuses on the international development of account-ing principles and practices as well as the intrastate development of the public accounting profession in the United States.
At the national level, two studies outline the growth of indigenous theory and practice in unique societies: Imperial China and Japan. Closer to home, two researchers, using different approaches, inves-tigate the evolution of financial accounting and reporting in Canada.
Accounting practitioners make their own particular contributions in the search for improvements in and extensions of accounting thought. Three studies trace the rise of the public accounting pro-fession at the state level: in Colorado, Kansas and Mississippi. Their common theme is that from origins in general bookkeeping practice, and assisted by State regulatory legislation, public accounting has benefitted from the considerable increase in the level of skills and range of services offered by the professional practitioner.
A Study of Governmental Accounting in China: With Special Refer-ence to the Sung Dynasty (960-1279) (U. of Illinois, 1968, 442 pp.; 30/1, p. 2-A)* by Philip Yuen-Ko Fu. Part I of this dissertation com-mences with an overview of governmental accounting in imperial China and a critical evaluation of Sung accounting is provided in Part II. This particular dynasty was selected "because of its greater attention to accounting as a means of controlling expenditures and waste. Consequently, the dynasty modified accounting structure, formulated methodology, and matured already existing practices."
In the early days of accounting in imperial China, the concept of accountability encompassed both accounting and auditing. During the Chou dynasty, these twin aspects were incorporated in an emerging financial accounting model, providing for funds, fiscal years, and budgeting. The Three Kingdoms witnessed both the final separation of financial from non-financial accountability, com-
*Volume/Number and page in Dissertation Abstracts International.