chapter  19
20 Pages

Accounting in China: a case of vanishing cultural influence

WithM. A. van Hoepen

An investigation of the cultural influences on accounting is part of what may be called the environmental determinism theory. Even at first glance it is not hard to conclude that China, given its long history and its unique culture, is a splendid case for both the investigation and explanation of the ties between culture and accounting. Historically Chinese accounting is primarily constituted by the principles and ideologies based on Confucianism, Buddhism and other philosophies.