The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part)
DOI :
https://doi.org/10.26784/issn.1886-1881.v5i8.164Mots-clés :
Contabilidad comparativa, contabilidad china, factores culturales, historia, sociologíaRésumé
Este artículo intenta explicar los criterios que sustentan la idea de que la contabilidad china ha sido conformada durante el pasado siglo con arreglo a factores culturales, económicos y políticos. Asimismo se propone estudiar los fenómenos históricos experimentados por la contabilidad china en el transcurso de los años, y evaluar comparativa y críticamente los efectos culturales de los mismos con las transformaciones políticas y económicas que han tenido influencia en el desarrollo de la contabilidad china.
La sociología de la ciencia es el elemento determinante para analizar las transformaciones experimentadas por la contabilidad. Los factores políticos están referidos a factores culturales. En una primera época vinieron determinados bajo la presión del régimen comunista y de un gobierno de dirección central; en una segunda época se configuraron siguiendo el modelo de liberalización y de economía de mercado. El gobierno llamó a este modelo: “Política de puertas abiertas”.
En los últimos años y en época reciente esta política ha conservado su influencia y ha forzado al gobierno chino a promulgar una nueva normativa contable en armonía con los principios contables internacionales. El sistema contable chino está ahora mucho más cerca de los “International Accounting Standards” de lo que estaban las prácticas del pasado; pero, a pesar de ello, conserva sus características y sus rasgos colectivistas y conservadores tradicionales. Los fundamentos culturales son los que sostienen e informan todavía el sector de la contabilidad china.
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