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Political ideology and accounting regulation in China

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  • Ezzamel, Mahmoud
  • Xiao, Jason Zezhong
  • Pan, Aixiang

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  • Ezzamel, Mahmoud & Xiao, Jason Zezhong & Pan, Aixiang, 2007. "Political ideology and accounting regulation in China," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 669-700.
  • Handle: RePEc:eee:aosoci:v:32:y:2007:i:7-8:p:669-700
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    References listed on IDEAS

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    1. Guofu Tan & Justin Yifu Lin, 1999. "Policy Burdens, Accountability, and the Soft Budget Constraint," American Economic Review, American Economic Association, vol. 89(2), pages 426-431, May.
    2. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    3. Tinker, Anthony M., 1980. "Towards a political economy of accounting: An empirical illustration of the cambridge controversies," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 147-160, January.
    4. Arnold, Patricia & Hammond, Theresa, 1994. "The role of accounting in ideological conflict: Lessons from the South African divestment movement," Accounting, Organizations and Society, Elsevier, vol. 19(2), pages 111-126, February.
    5. Robson, Keith & Willmott, Hugh & Cooper, David & Puxty, Tony, 1994. "The ideology of professional regulation and the markets for accounting labour: Three episodes in the recent history of the U.K. accountancy profession," Accounting, Organizations and Society, Elsevier, vol. 19(6), pages 527-553, August.
    6. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    7. Mason, Richard O., 1980. "Discussion of the roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 29-30, January.
    8. Lin, Z. Jun & Chen, Feng, 1999. "Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence," The International Journal of Accounting, Elsevier, vol. 34(4), pages 517-537, 010.
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