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

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Author Info
Chiapello, Eve ()
Ding, Yuan ()
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/hec/fr/professeurs_recherche/upload/cahiers/CR817.pdf
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Publisher Info
Paper provided by Groupe HEC 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 Business School, 78351 Jouy-en-Josas cedex, France
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Related research
Keywords: capitalism communism accounting China reform transitional economy

Find related papers by JEL classification:
B24 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Socialist; Marxist; Scraffian
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
P16 - Economic Systems - - Capitalist Systems - - - Political Economy of Capitalism

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Janos Kornai, 2000. "What the Change of System from Socialism to Capitalism Does and Does Not Mean," Journal of Economic Perspectives, American Economic Association, vol. 14(1), pages 27-42, Winter. [Downloadable!] (restricted)
  2. Hicks, John R, 1974. "Capital Controversies: Ancient and Modern," American Economic Review, American Economic Association, vol. 64(2), pages 307-16, May. [Downloadable!] (restricted)
  3. Bailey, Derek, 1990. "Accounting in the shadow of stalinism," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 513-525. [Downloadable!] (restricted)
  4. 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, vol. 73, pages 620. [Downloadable!] (restricted)
  5. Balassa, Bela, 1987. "China's economic reforms in a comparative perspective," Journal of Comparative Economics, Elsevier, vol. 11(3), pages 410-426, September. [Downloadable!] (restricted)
  6. S. David Young, 1999. "From plan to market: financial statements and economic transition in the East German enterprise," European Accounting Review, Taylor and Francis Journals, vol. 8(1), pages 157-189, May. [Downloadable!] (restricted)
  7. Hilmy, Joseph, 1999. "Communists Among Us in a Market Economy: Accountancy in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 34(4), pages 491-515, 010. [Downloadable!] (restricted)
  8. Gordon, Roger H & Li, Wei, 1991. "Chinese Enterprise Behavior under the Reforms," American Economic Review, American Economic Association, vol. 81(2), pages 202-06, May. [Downloadable!] (restricted)
  9. David Chu & Kolleen Rask & Thomas Gottschang, 1998. "Institutional Change in Transitional Economies: The Case of Accounting in China," Working Papers 9804, College of the Holy Cross, Department of Economics.
  10. 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. [Downloadable!] (restricted)
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Louis Augustin-Jean, 2007. "The Social Construction of Markets in a Transitional Economy: The Example of the Sugar Industry in China," EconomiX Working Papers 2007-4, University of Paris West - Nanterre la Défense, EconomiX. [Downloadable!]
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