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

Gao, Simon S; Handley-Schachler, Morrison

Authors

Morrison Handley-Schachler



Abstract

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.

Citation

Gao, S. S., & Handley-Schachler, M. (2003). The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting history review, 13(1), 41-68. https://doi.org/10.1080/09585200210164566d

Journal Article Type Article
Online Publication Date Dec 6, 2010
Publication Date 2003
Deposit Date Jan 25, 2012
Print ISSN 2155-2851
Electronic ISSN 2155-286X
Publisher Routledge
Peer Reviewed Peer Reviewed
Volume 13
Issue 1
Pages 41-68
DOI https://doi.org/10.1080/09585200210164566d
Keywords Accounting History; Buddhism; Chinese Accounting; Chinese Culture; Confucianism; Feng Shui;
Public URL http://researchrepository.napier.ac.uk/id/eprint/4924



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