The historical evolution of accounting in China (Novissima Sinica) effects of culture (2nd part)
| dc.contributor.author | Solaş, Çiğdem | |
| dc.contributor.author | Ayhan, Sinan | |
| dc.date.accessioned | 2024-10-12T19:43:00Z | |
| dc.date.available | 2024-10-12T19:43:00Z | |
| dc.date.issued | 2008 | |
| dc.department | İstanbul Ticaret Üniversitesi, Ticari Bilimler Fakültesi, Muhasebe ve Denetim Bölümü | en_US |
| dc.description.abstract | 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. | en_US |
| dc.description.abstract | 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. La sociología de la ciencia es el elemento determinante para analizar las transformaciones experimentadas por la contabilidad. Los factores políticos están referidos a factores culturales. En una primera época vinieron determinados bajo la presión del régimen comunista y de un gobierno de dirección central; en una segunda época se configuraron siguiendo el modelo de liberalización y de economía de mercado. El gobierno llamó a este modelo: “Política de puertas abiertas”. En los últimos años y en época reciente esta política ha conservado su influencia y ha forzado al gobierno chino a promulgar una nueva normativa contable en armonía con los principios contables internacionales. El sistema contable chino está ahora mucho más cerca de los “International Accounting Standards” de lo que estaban las prácticas del pasado; pero, a pesar de ello, conserva sus características y sus rasgos colectivistas y conservadores tradicionales. Los fundamentos culturales son los que sostienen e informan todavía el sector de la contabilidad china. | |
| dc.identifier.citation | Solaş, Ç., & Ayhan, S. (2008). The Historical Evolution of Accounting in China (Novissima Sinica) Effects of Culture (2nd Part). De Computis - Revista Española De Historia De La Contabilidad, 5(8), 138–163. | |
| dc.identifier.doi | 10.26784/issn.1886-1881.v5i8.164 | |
| dc.identifier.endpage | 163 | en_US |
| dc.identifier.issn | 1886-1881 | |
| dc.identifier.issue | 8 | en_US |
| dc.identifier.startpage | 138 | en_US |
| dc.identifier.uri | https://doi.org/10.26784/issn.1886-1881.v5i8.164 | |
| dc.identifier.uri | https://hdl.handle.net/11467/8711 | |
| dc.identifier.volume | 5 | en_US |
| dc.identifier.wos | WOS:000219907300004 | en_US |
| dc.identifier.wosquality | N/A | en_US |
| dc.indekslendigikaynak | Web of Science | en_US |
| dc.language.iso | en | en_US |
| dc.language.iso | es | |
| dc.publisher | Asoc Espanola Contabilidad Admin Empresas | en_US |
| dc.relation.ispartof | De Computis-Revista Espanola De Historia De La Contabilidad | en_US |
| dc.relation.publicationcategory | Makale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı | en_US |
| dc.rights | info:eu-repo/semantics/openAccess | en_US |
| dc.subject | Chinese Accounting | en_US |
| dc.subject | Comparative Accounting | en_US |
| dc.subject | Cultural Factors | en_US |
| dc.subject | Evolution | en_US |
| dc.subject | History | en_US |
| dc.subject | Sociology | en_US |
| dc.subject | Contabilidad Comparativa | |
| dc.subject | Contabilidad China | |
| dc.subject | Factores Culturales | |
| dc.subject | Historia | |
| dc.subject | Sociología | |
| dc.title | The historical evolution of accounting in China (Novissima Sinica) effects of culture (2nd part) | en_US |
| dc.type | Article | en_US |
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