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

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  • Chiapello, Eve

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  • Ding, Yuan

    ()

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    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.

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    File URL: http://www.hec.fr/var/fre/storage/original/application/d335b6197ddee2d607fe31fa8bf0c170.pdf
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    Bibliographic Info

    Paper provided by HEC Paris in its series Les Cahiers de Recherche with number 817.

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    Length: 37 pages
    Date of creation: 01 Jan 2005
    Date of revision:
    Handle: RePEc:ebg:heccah:0817

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    Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
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    Keywords: capitalism; communism; accounting; China; reform; transitional economy;

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    1. Firth, Michael, 1996. "The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 629-654.
    2. Balassa, Bela, 1987. "China's economic reforms in a comparative perspective," Journal of Comparative Economics, Elsevier, vol. 11(3), pages 410-426, September.
    3. Hicks, John R, 1974. "Capital Controversies: Ancient and Modern," American Economic Review, American Economic Association, American Economic Association, vol. 64(2), pages 307-16, May.
    4. Gordon, Roger H & Li, Wei, 1991. "Chinese Enterprise Behavior under the Reforms," American Economic Review, American Economic Association, American Economic Association, vol. 81(2), pages 202-06, May.
    5. Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 4(4), pages 595-623.
    6. Kolleen J Rask & David K W Chu & Thomas R Gottschang, 1998. "Institutional Change in Transitional Economies: The Case of Accounting in China," Comparative Economic Studies, Palgrave Macmillan, vol. 40(4), pages 76-100, December.
    7. S. David Young, 1999. "From plan to market: financial statements and economic transition in the East German enterprise," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(1), pages 157-189.
    8. J´┐Żnos Kornai, 2000. "What the Change of System from Socialism to Capitalism Does and Does Not Mean," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 14(1), pages 27-42, Winter.
    9. Bailey, Derek, 1990. "Accounting in the shadow of stalinism," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 513-525.
    10. David Chu & Kolleen Rask & Thomas Gottschang, 1998. "Institutional Change in Transitional Economies: The Case of Accounting in China," Working Papers, College of the Holy Cross, Department of Economics 9804, College of the Holy Cross, Department of Economics.
    11. Hilmy, Joseph, 1999. "Communists Among Us in a Market Economy: Accountancy in the People's Republic of China," The International Journal of Accounting, Elsevier, Elsevier, vol. 34(4), pages 491-515, 010.
    12. Judith Thornton, 1965. "Estimation of Value Added and Average Returns to Capital in Soviet Industry from Cross-Section Data," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 73, pages 620.
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