... restructuring under their advice. In the opposite side, the ‘reformationist’ strove to retain the forms of native Chinese accounting while linking them to certain key features of modern Western theory ... Unfortunately, the reform was short-lived and China was soon engaged again in Civil War. Following the invasion of Japan, the Chinese were preoccupied with fighting the Japanese from 1937 to 1945. Therefore, ... accounting practices, accounting information. It is concluded that Chinese cultural influences have been the dominant factor in shaping Chinese accounting. In essence, Chinese, accounting has...