European Business Schools Librarian's Group

HEC Research Papers Series,
HEC Paris

No 817: Searching for the accounting features of capitalism: an illustration with the economic transition process in China

Eve Chiapello () and Yuan Ding ()

Abstract: In this paper, the authors show that capitalism and double-entry bookkeeping are not indissociably interconnected as Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti-capitalist countries where a new economic system was set up. A study of how accounting has changed with the economic transition in China helps us identify those "accounting features" required for a capitalist economy that clearly differ from those needed for the planned and centralized economy.

Keywords: capitalism; communism; accounting; China; reform; transitional economy

JEL-codes: B24; M41; P16

37 pages, January 1, 2005

Full text files

d335b6197ddee2d607fe31fa8bf0c170.pdf PDF-file 

Download statistics

Questions (including download problems) about the papers in this series should be directed to Antoine Haldemann ()
Report other problems with accessing this service to Sune Karlsson ().

This page generated on 2024-02-05 15:47:25.