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The foundation of Confucianism in Chinese and Japanese accounting

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  • Robert Bloom
  • John Solotko

Abstract

The most important Chinese philosopher, Confucius, was primarily concerned with improving social welfare and ethical behaviour. He preached enlightened state leadership and conformity to traditions. Believing in equal opportunity education and public service, Confucius trained individuals to become government officials. He emphasized the importance of working with others harmoniously, contending that government should operate on the basis of propriety, morality, and rituals rather than laws and punishment. This paper examines the main tenets of Confucianism and considers Chinese and Japanese accounting principles in light of Confucianism. The influence of Confucius on both Chinese and Japanese accounting is apparent.

Suggested Citation

  • Robert Bloom & John Solotko, 2003. "The foundation of Confucianism in Chinese and Japanese accounting," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 27-40.
    • Handle: RePEc:taf:acbsfi:v:13:y:2003:i:1:p:27-40
    DOI: 10.1080/09585200210164566c
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    References listed on IDEAS

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    1. Chen, Yin & Jubb, Peter & Tran, Alfred, 1997. "Problems of accounting reform in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 32(2), pages 139-153.
    2. Xiao, Zezhong, 1999. "Corporate disclosures made by Chinese listed companies," The International Journal of Accounting, Elsevier, vol. 34(3), pages 349-373, August.
    3. Simon Gao & Morrison Handley-Schachler, 2003. "The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 41-68.
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    Cited by:

    1. Roberta Provasi, 2013. "L?evoluzione contabile in Cina. Origini e confronti con il metodo partiduplistico italiano," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2013(1), pages 91-115.
    2. Malcolm Anderson, 2004. "Accounting history publications 2003," Accounting History Review, Taylor & Francis Journals, vol. 14(2), pages 209-215.
    3. Hoskin, Keith & Macve, Richard, 2012. "Contesting the indigenous development of “Chinese double-entry bookkeeping” and its significance in China’s economic institutions and business organization before c.1850," LSE Research Online Documents on Economics 42583, London School of Economics and Political Science, LSE Library.
    4. Dale Tweedie & Maria Dyball & James Hazelton & Sue Wright, 2013. "Teaching Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics Curriculum," Journal of Business Ethics, Springer, vol. 115(1), pages 1-15, June.

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