Searching for the accounting features of capitalism: an illustration with the economic transition process in China

Eve Chiapello () and Yuan Ding

No 817, HEC Research Papers Series from HEC Paris

Abstract: In this paper, the authors show that capitalism and double-entry bookkeeping are not indissociably interconnected as Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti-capitalist countries where a new economic system was set up. A study of how accounting has changed with the economic transition in China helps us identify those "accounting features" required for a capitalist economy that clearly differ from those needed for the planned and centralized economy.

Keywords: capitalism; communism; accounting; China; reform; transitional economy (search for similar items in EconPapers)
JEL-codes: B24 M41 P16 (search for similar items in EconPapers)
Pages: 37 pages
Date: 2005-01-01
New Economics Papers: this item is included in nep-cna, nep-hpe, nep-sea and nep-tra
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0817

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