Kulturowe uwarunkowania rachunkowości chińskiej w świet- le idei konfucjanizmu
Cultural determinants of Chinese accounting in the perspective of Confucian idea

Summary/Abstract: The past and current status of Chinese accounting is the result of many deter-minants’ influence, among which these of cultural nature are considered especially important. Besides, over five thousand years of The Middle Kingdom history also represents the time of accounting measurement and disclosure system development subject to challenges imposed on it by the environment in which it was functioning influenced by, among others, Taoism, Buddhism, Feng Shui, or Confucianism. These factors, by establishing the, so called, cultural space, according to many researchers active in this subject matter, became an important element determining both historical and present picture of Chinese accounting. The objective of the hereby article is an attempt to present relations occurring between culture and accounting in the perspective of relations observed between the system of accounting disclosures in The Middle Kingdom and the idea of Confucianism, i.e. the philosophical and religious system. The leading hypothesis of this study is the statement that: cultural element constitutes an important component determining the accounting system. The article content is based on professional literature analysis referring to problems constituting the subject matter of the conducted discussion.

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