The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part)

Cigdem Solas and Sinan Ayhan

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2008, issue 8, 138-163

Abstract: Este artículo intenta explicar los criterios que sustentan la idea de que la contabilidad China ha sido conformada durante el pasado siglo con arreglo a factores culturales, económicos y políticos. Asimismo se propone estudiar los fenómenos históricos experimentados por la contabilidad china en el transcurso de los años, y evaluar comparativa y críticamente los efectos culturales de los mismos con las transformaciones políticas y económicas que han tenido influencia en el desarrollo de la contabilidad China. This paper attempts to argue the criteria which claim that Chinese accounting has been shaped by together with cultural, economical and political factors in the last century. This paper also aims to compare historical phenomena which occurred in Chinese accounting over the years, and then to assess comparatively or critically the effects of culture with politic and the economic transformations on the development of Chinese accounting.

Keywords: Contabilidad comparativa; contabilidad china; factores culturales; historia; sociología. Chinese accounting; comparative accounting; cultural factors; evolution; history; sociology. (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2004-09:138-163

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