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Reports Year : 2011

Searching for the accounting features of capitalism: an illustration with the economic transition process in China

Yuan Ding
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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.

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hal-00587186 , version 1 (19-04-2011)

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  • HAL Id : hal-00587186 , version 1

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Eve Chiapello, Yuan Ding. Searching for the accounting features of capitalism: an illustration with the economic transition process in China. 2011. ⟨hal-00587186⟩

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