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The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history.

Gao, Simon S and Handley-Schachler, Morrison (2003) The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting, Business & Financial History , 13 (1). pp. 41-68. ISSN 2155-2851

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Abstract/Description

This paper attempts to examine the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting before recent accounting reforms commencing in the 1980s. Chinese cultural variables (e.g. Confucianism, Taoism, Buddhism, etc.) have been widely utilized in studying Chinese accounting systems, the accounting profession and the evolution of Chinese accounting techniques. However, the literature has not taken into account the traditional Chinese Feng Shui belief, which was broadly considered as the most important part of Chinese traditional culture. There is much evidence to show that Chinese accounting development was not only influenced by Confucianism, Taoism and Buddhism, but also by the prevalence of Feng Shui belief in ancient China over thousands of years. This paper first discusses the concepts of culture and describes Confucianism, Feng Shui and Buddhism in China, and then examines the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting. The influences discussed are those on bookkeeping methods, accounting information, accounting profession/accountants, regulating and standardizing accounting practice, government accounting and private-sector accounting respectively. This paper also identifies some areas for future research in Chinese accounting history and culture.

Item Type: Article
Print ISSN: 2155-2851
Electronic ISSN: 2155-286X
Uncontrolled Keywords: Accounting History; Buddhism; Chinese Accounting; Chinese Culture; Confucianism; Feng Shui;
University Divisions/Research Centres: The Business School > School of Accounting, Financial Services and Law
Dewey Decimal Subjects: 600 Technology > 650 Management & public relations > 658 General management
Library of Congress Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Item ID: 4924
Depositing User: Mrs Lyn Gibson
Date Deposited: 25 Jan 2012 11:35
Last Modified: 18 Jun 2012 14:06
URI: http://researchrepository.napier.ac.uk/id/eprint/4924

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