TAILIEUCHUNG - THE HISTORICAL EVOLUTION OF ACCOUNTING IN CHINA: THE EFFECTS OF CULTURE

The Directive culminated in the passage of the 1989 Companies Act. Specifically, we explore how the UK accountancy profession and the government were concerned to construct, articulate and negotiate particular meanings of what it is to be professional, self regulated, independent and commercial. The second episode concerns the impact on the accounting profession of the Financial Services Act. Initially, this regulation, developed to improve "investor protection" as well as to abolish restrictive practices, was understood to be unrelated to the work of accountants. However, debates around the passage of the law and the response of accountants to proposals to regulate. | Cigdem Solas y Sinan Ayhan The historical evolution of 146 accounting in China the effects of culture THE HISTORICAL EVOLUTION OF ACCOUNTING IN CHINA THE EFFECTS OF CULTURE Cigdem Solas Sinan Ayhan RESUMEN Muchos estudios recientes han afirmado que China integra en su sistema contable sus reglas tradicionales sus intereses culturales y su estilo de vida. La cultura sería el punto dominante en su sistema contable. Hofstede Gray Mueller y otros investigadores empíricos de la contabilidad que enfatizan la influencia de los efectos culturales en la configuración de los sistemas contables nacionales sostienen que la Contabilidad China ha sido dominada por la Cultura China. Este trabajo presenta tres de entre las variables culturales chinas a saber Confucianismo Feng Shui Budismo Yin-Yang etc. que han marcado los comportamientos y las técnicas contables chinas. En China el sistema contable se basó tradicionalmente en las prácticas confucianistas y en la antigua sabiduría estos elementos todavía influyen en el sistema actual. En este artículo se estudian las influencias desde una perspectiva histórica en relación con las variables culturales chinas. Las influencias examinadas se centran en los metódos de la teneduría de libros en las prácticas contables en la información contable etc. La evidencia suministrada por la literatura indica que a pesar de los cambios en los regímenes de gobierno y en los estilos de gestión empresarial en China las características principales de las influencias culturales sobre la contabilidad han sobrevivido. De este modo la polaridad Yin-Yang todavía equilibra la contabilidad china. La lógica económica china se ha transformado para adaptarse a las prácticas de mercado pero el misticismo chino ha mantenido su lógica en la República Popular China ABSTRACT Many recent studies have argued that China integrates its traditional rules cultural interests and its life style into its accounting system. Culture is the main point for their accounting .

• Kế toán - Kiểm toán
• Involvement
• Prostaglandins
• Pathophysiology of Endometriosis
• Genetic Polymorphisms
• Molecular Pathogenesis
• Pathogenesis of Endometriosis
• The effect of transformational leadership
• Organizational communication and job involvement toward withdrawal behavior
• Job involvement toward withdrawal behavior
• Testing the hypotheses
• Transformational leadership toward job
• Report medicine
• traditional medicine
• scientific reports
• Oxidative functions of polymorphonuclear neutrophils (PMNs)
• which play a deciding role in the phagocytosis process
• are stimulated by extracellular matrix proteins such as type I collagen
• Previous studies have demonstrated the involvement of a DGGRYY sequence located within the a1 chain C terminal telopeptide in type I collagen induced PMN activation
• but so far the mechanism has not been completely elucidated
• involvement represents
• enlarging lymph
• lymphadenopathy
• affected followed
• Multifocal involvement
• inguinal lymph
• armed
• violence
• programming
• youth
• fragility
• reducing
• conflict
• Vinamilk’s Supply Chain
• Small Farmers’ Involvement
• Dairy industry
• Small farmers
• Supply chain
• Cause related marketing
• Cause involvement
• Message framing
• Social cause
• Consumer involvement
• BMC Pediatrics
• Psychological distress
• Fathers’ involvement in childcare
• Negative psychosocial outcomes
• Parental psychological distress
• Chickpea (Cicer aeritinum L )
• Total nitrogen content in chickpea
• Possible involvement
• Exogenous gibberellic acid
• Nitrogen assimilating enzyme activity