Abstract The cultural environment restricts the selection of accounting theory and accounting methods, the form of accounting model and advancement of accounting practice. In modern China, the characteristics of grassroots culture of Zhejiang businessmen, like focusing on commerce, being pragmatic and ambitious, produce profound and active effects on accounting technology of old-style Chinese private bank, and also its development.
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Received: 22 October 2012
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Corresponding Authors:
YU Mei
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