IDEAS home Printed from
   My bibliography  Save this article

The historical evolution of accounting in China: the effects of culture


  • Solas, Cigdem
  • Ayhan, Sinan


Muchos estudios recientes han afirmado que China integra en su sistema contable sus reglas tradicionales, sus intereses culturales y su estilo de vida. La “cultura” sería el punto dominante en su sistema contable. Hofstede, Gray, Mueller y otros investigadores empíricos de la contabilidad, que enfatizan la influencia de los efectos culturales en la configuración de los sistemas contables nacionales, sostienen que la Contabilidad China ha sido dominada por la “Cultura” China. Este trabajo presenta tres de entre las variables culturales chinas, a saber, Confucianismo, Feng Shui, Budismo, Yin-Yang, etc., que han marcado los comportamientos y las técnicas contables chinas. En China, el sistema contable se basó tradicionalmente en las prácticas confucianistas y en la antigua sabiduría; estos elementos todavía influyen en el sistema actual. En este artículo se estudian las influencias desde una perspectiva histórica en relación con las variables culturales chinas. Las influencias examinadas se centran en los metódos de la teneduría de libros, en las prácticas contables, en la información contable, etc. Many recent studies have argued that China integrates its traditional rules, cultural interests and its life style into its accounting system. “Culture” is the main point for their accounting system. Hofstede, Gray, Mueller, and some other empiricist accounting researchers who emphasize the influence of cultural effects on national accounting improvements claim that Chinese Accounting has been dominated by Chinese “Culture”. This paper presents three Chinese cultural variables (e.g. Confucianism, Feng Shui, Buddhism, Yin-Yang, etc.) that have shaped Chinese accounting behaviors and techniques. In China, the Chinese accounting system was traditionally based on Confucian practices and ancient wisdom; these elements still influence the current system. In this paper, the influences are discussed from a historical perspective with regard to cultural variables in China. The influences studied focused on bookkeeping methods, accounting practices, accounting information, etc.

Suggested Citation

  • Solas, Cigdem & Ayhan, Sinan, 2007. "The historical evolution of accounting in China: the effects of culture," 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 7, pages 146-173, December.
  • Handle: RePEc:dec:articl:2004-09:146-173

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Roberta Provasi, 2013. "L’evoluzione contabile in Cina. Origini e confronti con il metodo partiduplistico italiano," CONTABILITA' E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2013(1), pages 91-115.
    2. Hoskin, Keith & Macve, Richard, 2012. "Contesting the indigenous development of “Chinese double-entry bookkeeping” and its significance in China’s economic institutions and business organization before c.1850," LSE Research Online Documents on Economics 42583, London School of Economics and Political Science, LSE Library.


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:146-173. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.