Solas, CigdemAyhan, Sinan2024-10-122024-10-1220081886-1881https://doi.org/10.26784/issn.1886-1881.v5i8.164https://hdl.handle.net/11467/8711This 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.eninfo:eu-repo/semantics/openAccessChinese accountingcomparative accountingcultural factorsevolutionhistorysociologyArticle58138163N/AWOS:00021990730000410.26784/issn.1886-1881.v5i8.164