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

Author

Listed:
  • Eve Chiapello

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Yuan Ding

    (CEIBS - Europe International Business School)

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.

Suggested Citation

  • Eve Chiapello & Yuan Ding, 2011. "Searching for the accounting features of capitalism: an illustration with the economic transition process in China," Working Papers hal-00587186, HAL.
    • Handle: RePEc:hal:wpaper:hal-00587186
    as

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