Gao, Simon; Handley-Schachler, Morrison - In: Accounting History Review 13 (2003) 1, pp. 41-68
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...