The article aims to investigate the evolution of bookkeeping in China deepening some research that recognize the existence of evidences in ancient China can be argued that the origin of the Double-Entry Bookkeeping is not only of the Western world. Certainly some conditions for the emergence of double entry were already present in ancient China, but the documentation doesn’t confirm this hypothesis fully. Probably the ability to analyze the records in the archives that after years of closure have been and/or are being opened, we will provide clarification on whether or not in ancient China, a native double entry accounting system and any mechanism of knowledge between China and the West. The survey has been carried out considering above all the social economic aspects as Chinese Accounting Practices are significant expression of cultural context in which they are engaged.
Keywords: Chinese double entry bookeeping, evoluzione sistemi contabili, elementi cultura cinese, metodo contabile italiano.