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

Eve Chiapello () and Yuan Ding ()
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Eve Chiapello: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique
Yuan Ding: CEIBS - Europe International Business School

Working Papers from HAL

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: accounting; China; reform; transitional economy; capitalism; communism (search for similar items in EconPapers)
Date: 2011-04-19
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Published in 2011

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Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:hal-00587186

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