Rachunkowość a ideologia na przykładzie chińskiego modelu księgowości wzrostów i spadków
Accounting and ideology – Chinese increase-decrease bookkeeping model

Summary/Abstract: Accounting, as the product of an environment in which it is supposed to carry out its tasks, is subject to numerous factors. Among them there also occurs an ideological-political determinant which influ-ences the objectives and the way of measurement systems and accounting disclosures functioning. China represents the clear example of relations between accounting and political ideology. Historical evolution of accounting in the Middle Kingdom, as well as its registration subsystem, proves that since 1949 it has been directly subject to ideas, beliefs and principles in line with Chinese mutations of socialist and communist ideology. Having the above in mind the objective of the paper was specified as the attempt to present relations occurring between accounting and ideology based on Chinese model characteristics, the so called increase-decrease bookkeeping.

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