L’evoluzione contabile in Cina. Origini e confronti con il metodo partiduplistico italiano

Titolo Rivista CONTABILITÀ E CULTURA AZIENDALE
Autori/Curatori Roberta Provasi
Anno di pubblicazione 2013 Fascicolo 2013/1
Lingua Italiano Numero pagine 25 P. 91-115 Dimensione file 526 KB
DOI 10.3280/CCA2013-001005
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

The article aims to investigate the evolution of bookkeeping in China deepening some research that recognize the existence of evidences in ancient China can be argued that the origin of the Double-Entry Bookkeeping is not only of the Western world. Certainly some conditions for the emergence of double entry were already present in ancient China, but the documentation doesn’t confirm this hypothesis fully. Probably the ability to analyze the records in the archives that after years of closure have been and/or are being opened, we will provide clarification on whether or not in ancient China, a native double entry accounting system and any mechanism of knowledge between China and the West. The survey has been carried out considering above all the social economic aspects as Chinese Accounting Practices are significant expression of cultural context in which they are engaged.;

Keywords:Chinese double entry bookeeping, evoluzione sistemi contabili, elementi cultura cinese, metodo contabile italiano.

  1. Fan X. (1995). The Chinese Cultural System: Implications for Cross-Cultural Management. Advanced Management Journal, 60: 14-20.
  2. Aiken M. e Lu W. (1993b). Historical Instances of Innovative Accounting Practices Chinese Dynasties and Beyond. The Accounting Historians Journal, 20: 161.
  3. Aiken M. e Lu W. (1998). The Evolution of Bookkeeping in China: Integrating Historical Trends With Western Influences. Abacus, 34: 220-243. DOI: 10.1111/1467-6281.00026
  4. Antinori C. (2004). La contabilità pratica prima di Luca Pacioli: origini della Partita Doppia. Rivista Spagnola di Storia della Contabilità, 125-136.
  5. Auyeung P.K., L. Fu L. e Z. Liu, (2000). Double-Entry Bookkeeping in Early-Twentieth-Century China, The Business History Review, 79, 1: 73-96. DOI: 10.1017/S000768050008020X
  6. Bariola P. (1987). Storia della Ragioneria Italiana. Milano: Tipografia Ambrosiana, p. 50.
  7. Besta F. (1932). La Ragioneria III, 2° edizione, Milano, 401-539.
  8. Bloom R. e Solotko S. (2003). The Foundation of Confucianism in Chinese and Japanese Accounting. Accounting and Finance History, 13: 29.
  9. Catturi G. (2008). Gestazione nascita e diffusione in Europa del metodo italiano di contabilità. Scuole e libri d’Abaco dal XIV al XVII sec., Encuentro de Trabajo sobre Historia de la Contabilidad, Valeadalid, 5-7 novembre 2008, AECA, 5.
  10. Ceccherelli A. (1910). Le scritture commerciali nelle antiche aziende fiorentine. Firenze: Lastrucci.
  11. Cecchi E. (1972). Nota di Paleografia Commerciale. In: Melis F., Documenti per la storia economica dei secoli XIII-XVI. Firenze: Olschki.
  12. Choi F. (2002) International Accounting, 4° Edition. New Jersey: P. Hall Inc.
  13. Cohen M.(1991). Being Chinese: the Peripheralization of Traditional Identity, Daedalus, 113-134.
  14. Chow L.M., Chau G.K. e Gray S.J. (1995). Accounting Reforms in China: Cultural Constraints on Implementation and Development. Accounting and Business Research, 26: 57-112.
  15. D’Ippolito T. (1961). Documenti per lo studio storico delle dottrine di ragioneria, I serie dal sec XI a.C. al sec. XV d.C. Palermo-Roma: Abaco s.r.l. Ed.
  16. Elman B.A. (2006). A Cultural History of Modern Science in China, Cambridge MA, Harvard University Press.
  17. Faure D. (1989). The Lineage as Business Company: Patronage versus Law in the Development of Chinese Business, Paper presented at the 2°Conference on Modern Chinese Economic History, The Institute of Economics Academica Sinica, Taipei, Taiwan, p. 354.
  18. Fei X.T. (1992). From the Soil: The Foundations of Chinese Society. Gary G. Hamilton, University of California Press.
  19. Fu L. e Liu Z. (2005). Double-Entry Book keeping in Early-Twentieth-Century China. Business History Review, 79, 1.
  20. Fu P. (1971). Governmantal Accounting in China during the Chou Dynasty (1122 BC-256 BC). Journal of Accounting Research, 9: 40-51. DOI: 10.2307/2490201
  21. Gabrovec Mei O (1990). Il linguaggio contabile. Torino: Giappichelli Editore, p. 74.
  22. Gao S. e Schachler H. (2003). The influences of Confucianism, Feng Shui and Buddhism in Chinese Accounting History. Accounting Business and Financial History, 13, Metapress, p. 54
  23. Gardella R. (1982). Squaring Accounts: Commercial Bookkepping Methods and Capitalist Relationalism in Late Qing and Republican China. The Journal of Asian Studies, 51: 321.
  24. Gates M. (1987). Money for the Gods. Modern China, 13.3: 259-277. DOI: 10.1177/009770048701300301
  25. Gray S.J. (1988). Towards a Theory of Cultural Influence on the Development of Accounting Systems. Abacus, 1-15. DOI: 10.1111/j.1467-6281.1988.tb00200.x
  26. Guo D.Y. (1982). The History of Accounting in China, Vol. I. Beijing: Finance and Economics Publishing House of China, p. 215.
  27. Guo D.Y. (1988). The History of Chinese Accounting Development. Chinese Financial and Economic Press.
  28. Guvemli O. (2001). Accounting History, Vol. IV, Instanbul: Avciol Publishing, p. 598.
  29. Hofstede G. (1987). The Cultural Context of Accounting in Cushing B.E. (ed). Accounting and Culture. Saratosa: American Accounting Association.
  30. Hofstede G. (1987). Culture and Organization: Software of the Mind. London: McGraw-Hill.
  31. Hofstede G. (1980). Culture’s Consequences: International Differences, Related Value. Beverly Hills CA, Sage.
  32. Hoskin K. e Macve R. (2011). Contesting the Indigenous Development of Chinese Double-Entry Bookkeeping and its Significance in China’s Economy before c. 1850, 23 rd Accounting History Review Conference 12-13 september Cardiff University.
  33. Kusud T. (1995). The Confrontation of Commercial Aritmetic of the East and West in the Sixteenth Century. Kagkushi Kenkyu, 17-22.
  34. Latham R. (1958). The Travels of Marco Polo. Edn by Ronald Latham. New York: New Penguin Books, 147.
  35. Lien-Sheng Y. (1952). Money and Credit in China: a short History. Harvard University Press, 52-65.
  36. Lin Z.J. (1992). Chinese Double-Entry Bookkeeping Before the Nineteenth Century, Accounting Historians Journals, 13: 103-122.
  37. Lu L.C. (1990). Nature, Man and Society. A preliminary study of the Cognitive Model for Chinese Cosmology. Taipei: Institute of Ethnology Academia, Sinica.
  38. Lu Wei e Aiken M. (1993). Origins and Evolutions of Chinese Writing Systems and Preliminary Counting Relationships. Accounting History, 109.
  39. Lufrano R.J. (1987). Manuals and Petitions: Commercial Problem Solving in Late Imperial Cina, Phd diss. Columbia University, 213.
  40. Macve R.H. (1993). Book Review D. Schmandt-Besserat Before Writing: From Counting to Cuneiform, Vol. 1, University of Texas, Austin. Accounting and Business Research, 23, 92: 526.
  41. Macve R.H. (2002). Insights to be Gained from the Study of Ancient Accounting History: Some Reflections on the New Edition of Finley’s The Ancient Economy. European Accounting Review, 11: 453-471. DOI: 10.1080/09638180220125580
  42. Macve R.H. (1996). Pacioli’s Legacy. In: Lee T.A., Bishop A.C., Parker, R.H. (eds). Accounting History from the Renaissance to the Present: A Remembrance of Luca Pacioli. New York: Richard P. Brief and Garland Publishing.
  43. Macve R.H. (1994). Some glosses on Greek and Roman Accounting. History of Political Thought, 6: 57-87, reprinted in Parker and Yamey.
  44. Melis F. (1962). Aspetti della vita economica medievale. Studi dell’archivio Datini di Prato, Siena, 125-335.
  45. Melis F. (1972). Documenti per la storia economica dei secoli XIII- XVI a cura di E. Cecchi. Pubblicazioni dell’Istituto Internazionale di Storia Economica “F. Datini”, Serie I, Documenti 1, Firenze.
  46. Melis F. (1950). Storia della Ragioneria. Bologna: Zuffi Edizione, 86-302.
  47. Menzies G. (2003). The Year China Discovered the World. London: Bantam Press, 122.
  48. Menzies G. (2008). The Year a Magnificient Chinese Fleet Sailed to Italy and Ignited the Renaissance. Herper Collins, 81.
  49. Moscatelli S. (1991). Maestri dell’Abaco a Siena fra Medioevo e Rinascimento, in Università di Siena, 750 anni di Storia. Amilcare Pizzi Editore.
  50. Mueller G. (1968). Accounting Practices Generally Accepted in the US versus the Generally Elsewhere. International Journal of Accountants, 78.
  51. Needham J. (1985). Science and Civilisation in China, vol. 5, Chemistry and Chemical Technology, pt. 1, paper and printing. Ed. Tsien Tsuen-Hsui, Cambridge University Press, 96-102.
  52. Nobes C. (1992). International Classification of Financial Reporting. 2° Edition, Routledge London.
  53. Otte F. (1928). The Evolution of Bookkeeping in China. Annalen Der Betriebswirtschaft, 2.
  54. Pak K. Avyeung e Ivory P. (2003). A Weberian Model Applied to the Study of Accounting Stagnation in Late Qing China. Accounting Business & Financial History, 13, 1.
  55. Pollard S.S. (1965). The Genesis of Modern Management: a Study of the Industrial Revolution in Great Britain. Cambridge, UK, 248.
  56. Richardson P. (1999). Economic Change in China, c. 1800-1950. Cambridge University Press, 128. DOI: 10.1017/CBO9781139171229
  57. Robinson A. (2009). Writing and Script: a Very Short Introduction. Oxford University Press, 111.
  58. Salter S.B. (1995). Cultural Influence on the Development of Accounting Systems Internationally, a Test of Gray’s (1988) Theory. Journal of International Business Study. Second Quarter.
  59. Schonberger M. (1992). The I Ching and the Genetic Code: The Hidden Key to Life. Santa Fe, Aurora Press, 73.
  60. Schumpeter J. A. (1943). Capitalism, Socialism and Democracy, London, 123.
  61. Sherrill W.A. e Chu W. K. (1993). The Astrology of I Ching. Arkana: Penguin Books, 43.
  62. Solas C. e Ayhan S. (2007). The Historical Evolution Accounting in China: the Effects of Culture. Spanish Journal of Accounting History, 7: 156.
  63. Temple R. (2007). The Genius of China, 3 rd Edn, Andre Deutsch, 132.
  64. Violet W.J. (1983). The Development of International Accounting Standards: an Anthropological Perspective. The International Journal of Accounting Education and Research, 18, 2: 1-13.
  65. Weber M. (1961). General Economic History, New York, 275.
  66. Weipeng Y. (2010). The Account Classification and Accounting Methods in the Tong Tai Sheng Business Accounts Books. National Economic Research Institute (NERI China Reform Foundation) working paper.
  67. Wenting G. (1991). Wishful Reckoning on the Chinese. Abacus, 34.
  68. Woodward E. (1975). Storia dell’Inghilterra, trad. it. Firenze: La Nuova Italia, 83.
  69. Wu W. (1932). A History of the Sichuan Salt Administration. Nanjin, 56.
  70. Yamey B.S. (1949). Scientific Bookkeping and the Rise of Capitalism, Economic History Review, 1: 106.
  71. Zelin M. (1988). Capital Accumulation and Investment Strategies in Early Modern China: The Case of the Furong Salt Yard. Late Imperial China, 9.
  72. Zelin M. (1985). Zigong Salt History Archives, A discussion of Salt History in Sichuan; Zigong City Archives. Beijing Academy of Economics and Sichuan University, An Archival Collection of Salt Mining Agreements in Zigong, Beijing.
  73. Zerbi T. (1943). La genesi della Partita Doppia. Como: Marzanati Edizioni, 85.
  74. Zhang G. (2005). Environmental Influence on Accounting Development, Environmental Factors in China’s Accounting Development since 1949. Cevrimici, 54.
  75. Zhao Z.L. (1987). A Brief History of Accounting and Auditing in China. In: Lou E.Y., Wang S.N., Enthoven A.J.H., Accounting and Auditing in the People’s Republic of China: A Review of its Practice System. Education and Development, Dallas Centre for International Accounting Development University of Texas, 165-191.

Roberta Provasi, L’evoluzione contabile in Cina. Origini e confronti con il metodo partiduplistico italiano in "CONTABILITÀ E CULTURA AZIENDALE" 1/2013, pp 91-115, DOI: 10.3280/CCA2013-001005