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

Autores/as

  • Cigdem Solas
  • Sinan Ayhan

DOI:

https://doi.org/10.26784/issn.1886-1881.v4i7.175

Palabras clave:

Factores ambientales, contabilidad, cultura, China, Confucianismo, Feng Shui, polaridad Yin-Yang, contabilidad por partida simple y partida doble

Resumen

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.
La evidencia suministrada por la literatura indica que, a pesar de los cambios en los regímenes de
gobierno y en los estilos de gestión empresarial en China, las características principales de las influencias
culturales sobre la contabilidad han sobrevivido. De este modo, la polaridad Yin-Yang todavía equilibra la
contabilidad china. La lógica económica china se ha transformado para adaptarse a las prácticas de mercado,
pero el misticismo chino ha mantenido su lógica en la República Popular China

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Publicado

2023-02-09

Cómo citar

Solas, C. y Ayhan, S. . (2023) «The historical evolution of accounting in China: the effects of culture», De Computis, Revista Española de Historia de la Contabilidad, 4(7), pp. 146–173. doi: 10.26784/issn.1886-1881.v4i7.175.

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Artículos Doctrinales / Doctrinal Articles