THE HISTORICAL EVOLUTION OF ACCOUNTING IN CHINA (NOVISSIMA SINICA): EFFECTS OF CULTURE (2ND PART)

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dc.contributor.authorSolas, Cigdem
dc.contributor.authorAyhan, Sinan
dc.date.accessioned2024-10-12T19:43:00Z
dc.date.available2024-10-12T19:43:00Z
dc.date.issued2008
dc.departmentİstanbul Ticaret Üniversitesien_US
dc.description.abstractThis 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.en_US
dc.identifier.doi10.26784/issn.1886-1881.v5i8.164
dc.identifier.endpage163en_US
dc.identifier.issn1886-1881
dc.identifier.issue8en_US
dc.identifier.startpage138en_US
dc.identifier.urihttps://doi.org/10.26784/issn.1886-1881.v5i8.164
dc.identifier.urihttps://hdl.handle.net/11467/8711
dc.identifier.volume5en_US
dc.identifier.wosWOS:000219907300004en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isoenen_US
dc.publisherAsoc Espanola Contabilidad Admin Empresasen_US
dc.relation.ispartofDe Computis-Revista Espanola De Historia De La Contabilidaden_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.snmzWoS_2024en_US
dc.subjectChinese accountingen_US
dc.subjectcomparative accountingen_US
dc.subjectcultural factorsen_US
dc.subjectevolutionen_US
dc.subjecthistoryen_US
dc.subjectsociologyen_US
dc.titleTHE HISTORICAL EVOLUTION OF ACCOUNTING IN CHINA (NOVISSIMA SINICA): EFFECTS OF CULTURE (2ND PART)en_US
dc.typeArticleen_US

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