Subject. This article discusses the modern processes of transformation of the accounting sphere in the context of the development of digital technologies, considering the experience of the People's Republic of China. Objectives. The article aims to analyze the current trends in the digital transformation of accounting, considering China's experience as a case study, highlight the main technologies, problems, prospects, and substantiate the need for digitalization of the accounting sphere at the present stage of economic development. Methods. For the study, I used scientific observation, analysis and synthesis, systematization, generalization, and the systems, content, and comparative analyses. Results. The article reveals the main problems of the formation of theoretical concepts for accounting in the digital era. Based on the analysis of the digital transformation of accounting, considering the case of the largest Chinese companies, it highlights the problems of introducing digital accounting technologies in small and medium-sized enterprises in China. The article also offers to consider the ideas and approaches of prominent Chinese scientists involved in the digitalization of accounting, including the idea of the importance of creating a new theory of accounting in the digital era. Conclusions and Relevance. Using a synergistic approach helps consider the relationship and mutual development of two areas, namely accounting and IT, which are currently under constant transformation. On the one hand, China's experience shows the extensive practice of introducing advanced digital technologies into the accounting sphere and its transformation, as well as noteworthy attempts to develop a new concept of digital accounting, which is still influenced by traditional accounting concepts, but on the other hand, it reveals a number of problems and inconsistencies that are characteristic of many countries. The results of the study can be applied in accounting practice and theoretical developments in the field of accounting.
The Chinese economy has been steadily showing growth and development for decades, which attracts the attention of the largest scientists around the world to the economic model of this country, business practices, accounting and statistics. The author conducted this study using the historical observation methods, comparison, sampling, systematization and generalization. Also, the author studied sources mainly in Chinese and analyzed publicly available publications in Russian and English. The research divided the features of the national economy growth during the Qing Dynasty into two historical periods: before the opium wars and in the post-opium period until the fall of the dynasty itself. The paper has given the main regulations governing the accounting and statistics of economic management, including the Laws of the Qing Dynasty and Regulations on the registration of households. The research has considered the basics of organizing statistics and accounting at the national level during the early and late Qing Dynasty, including the activities of the Ministry of Households, the Bureau of Statistics, the Bureau of Investigation, the Customs Administration and the China Post. The practical significance of the work for Russian specialists lies in the detailed coverage of national methods of accounting and statistics, such as the household registration Qianlong baojia, the system of tax books and acres segmentation, three-legged accounting, four-legged methods and Dragon Doors. The paper presents the main ideas and research results of such prominent Chinese thinkers in accounting and statistics as Gu Yanwu, Hong Liangji, Wei Yuan Wang Shiduo and Peng Zuzhi.
Chinese experience attracts more and more researchers from all over the world, as the country has convincingly demonstrated economic success in recent decades. This study was carried out using methods of observation, sampling, grouping, systematization, comparison, generalization. The theoretical and practical materials in Chinese, Russian, and English were explored using a historical approach. the author highlighted the main milestones in the development of the national economy during the Ming dynasty (early, middle, and late periods) and noted their features. The principal normative documents regulating the statistics of the national economy and accounting have been brought in, including the “Laws of the Great Ming Dynasty.” The basics of state management of statistical and accounting work, based on the activities of six ministries, are considered. The practical significance of the work lies in highlighting the methods of analysis of demographic statistics, including “Hute” checkpoint system, accounting methods through the Yellow and White Book, “Baojia” accounting system, “Qianliang Zhangbu” accounting and reporting system using a “four-column ledger”, as well as the basics of property inventory. The article presents the research, ideas, and practical recommendations of such Chinese outstanding thinkers and scientists as Qiu Jun, Zhang Jiuzheng, Xu Guangqi, Lu Xiangsheng.
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