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  • Küçük Resim Yok
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    Çin Muhasebesinin ve Defter Kayıt Tekniklerinin Oluşumu Üzerinde Kültür Etkisi
    (2007) Solaş, Çiğdem; Ayhan, Sinan
    Çalışmanın amacı, Çin muhasebe gelişimindeki etkileri tartışmaktır. Literatürde çevresel etkiler diye bilinen, ülkeler arası muhasebe gelişimini karşılaştırmalı bir yapıya kavuşturan etkenler, Çin ulusal muhasebesinin yerini tespit etmek açısından amacımıza araç olmuştur. Karşılaştırma ve sınıflandırma, uluslararası düzeyde çevresel etkilere bağlı olarak muhasebe karakterini ayrıntılı ve doğru belirlemede ileri metotlardır. Mueller ve izleyicilerinin kriterlerine göre Hofstede’in kültürel değer vurgusu ve devamında Gray’in sosyo-kültürel modeli Çin muhasebe karakterini daha iyi çözümleyen bir yapıdadır. Günümüzün birçok araştırması Çin halkı ile onların geleneksel kültürleri ve yaşam biçimleri arasında ayrılmaz bir bağ olduğunu göstermiştir.
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    The historical evolution of accounting in China (Novissima Sinica) effects of culture (2nd part)
    (Asoc Espanola Contabilidad Admin Empresas, 2008) Solaş, Çiğdem; Ayhan, Sinan
    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. The Science Sociology is the determinant component for analyzing the terms of transformation in Accounting. Political factors are related to cultural factors. First era were shaped under communist regime pressure and state-centered governance, second era have been shaped by liberalization and market-oriented model. The government called this model 'Open-Door Policy'. The main point of this policy was to harmonize and modernize Chinese accounting with the westerns technical requirements and management skills. In recent years and for the recent era, those policies kept their influence and force Chinese government to publish new accounting standards which are harmonized with international accounting standards. Chinese Accounting System is now closer to International Accounting Standards than the past practice; however it keeps its collectivist, conservative and long-term characteristic and design. Cultural effects still shape the Chinese accounting area.
  • Küçük Resim
    Öğe
    The historical evolution of accounting in China: The effects of culture
    (Asoc Espanola Contabilidad Admin Empresas, 2007) Solaş, Çiğdem; Ayhan, Sinan
    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, YinYang, 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. The evidence from the literature indicates that regardless of changes in government regimes, economic management styles in China the influence of culture on accounting, its basic characteristics have survived. For instance Yin-Yang polarity has still balanced Chinese accounting; Chinese economic logic metamorphosed to market-oriented model practices, but Chinese mysticism has maintained its logic on the People's Republic of China.