Home  Journals  International Accounting  12(258) - 2013 March

History of accounting in Russia and China

Available online: 29 March 2013

Subject Heading: History pages

JEL Classification: 

Accounting as applied economics is formed under the influence of national traditions and historical features of the development of the country and corresponds to the economic policy of the country. In the article the peculiarities of the accounting of the two countries, Russia and China, which have similar historical stages are considered: the feudal social system, socialist period and the transition to the capitalist path of development. The ethnic features and basic principles of accounting are analyzed, the periodization of the development of accounting in two countries is offered, the features of the present stage and prospects of development of accounting in the twenty-first century are revealed.

Keywords: accounting, history, social system, economic policy

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive