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


  • Solas, Cigdem
  • Ayhan, Sinan


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.

Suggested Citation

  • Solas, Cigdem & Ayhan, Sinan, 2008. "The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part)," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 8, pages 138-163, June.
  • Handle: RePEc:dec:articl:2004-09:138-163

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