IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v93y2021ics0361368221000118.html
   My bibliography  Save this article

Thinking like the state: Doxa and symbolic power in the accounting field in China

Author

Listed:
  • Zhu, Jingqi
  • Spence, Crawford
  • Ezzamel, Mahmoud

Abstract

Literature examining dynamics between the state and self-styled professional fields is well established and points towards the crucial interrelations between the two. However, this literature evinces an occidental orientation, largely privileging the notion of a state characterised by self-limiting, liberal ideology and that is captured by dominant interests. More recent work on Asia describes a different context within which to understand how the state influences both the structure of accounting fields and the behaviour of actors therein. We build upon this literature here by reporting the results of a detailed empirical study on the dynamics of the accounting field in China. Drawing on archival analysis and interviews with 63 regulators, state actors and accounting practitioners, we show that the state successfully exercises symbolic power in the implementation of state strategies. Conceptually, we argue that the state is a deep-rooted cultural phenomenon existing in the cognitive structures of key actors in the accounting field in China, thereby drawing attention to further reaching forms of state influence than have hitherto been recognised in extant literature on accounting fields. Specifically, we point towards the importance of doxa (Bourdieu, 1977, 1992, 2014), exemplified by the taken-for-granted principles of classification and ranking produced by the state, in the form of firms and individuals ‘thinking like the state’ as the basis of symbolic power in the accounting field in China. We also reflect on the limits of such power.

Suggested Citation

  • Zhu, Jingqi & Spence, Crawford & Ezzamel, Mahmoud, 2021. "Thinking like the state: Doxa and symbolic power in the accounting field in China," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    • Handle: RePEc:eee:aosoci:v:93:y:2021:i:c:s0361368221000118
    DOI: 10.1016/j.aos.2021.101235
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361368221000118
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.aos.2021.101235?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Nicole V. S. Ratzinger-Sakel & Sophie Audousset-Coulier & Jaana Kettunen & Cédric Lesage, 2013. "Joint Audit: Issues and Challenges for Researchers and Policy-Makers," Accounting in Europe, Taylor & Francis Journals, vol. 10(2), pages 175-199, November.
    2. Nieves Carrera & Salvador Carmona, 2013. "Educational Reforms Set Professional Boundaries: The S panish Audit Function, 1850–1988," Abacus, Accounting Foundation, University of Sydney, vol. 49(1), pages 99-137, March.
    3. Xu, Yin & Xu, Xiaoqun, 2008. "Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 73-102, January.
    4. Harvey, David, 2007. "A Brief History of Neoliberalism," OUP Catalogue, Oxford University Press, number 9780199283279.
    5. Simona Giorgi & Massimo Maoret & Edward J. Zajac, 2019. "On the Relationship Between Firms and Their Legal Environment: The Role of Cultural Consonance," Organization Science, INFORMS, vol. 30(4), pages 803-830, July.
    6. Ezzamel, Mahmoud & Xiao, Jason Zezhong, 2015. "The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 60-84.
    7. Marcia Annisette, 1999. "Importing accounting: the case of Trinidad and Tobago," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 103-133.
    8. Sandrine Frémeaux & Christine Noël-Lemaître, 2009. "Le co-commissariat aux comptes sous le prisme de la sociologie du droit. Des vertus symboliques d'une règle contestée du gouvernement d'entreprise," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(3), pages 117-140.
    9. Nicole V. S. Ratzinger-Sakel & Sophie Audousset-Coulier & Jaana Kettunen & Cédric Lesage, 2013. "Joint Audit: Issues and Challenges for Researchers and Policy-Makers," Post-Print hal-01099633, HAL.
    10. Chua, Wai Fong & Poullaos, Chris, 1993. "Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885-1906," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 691-728.
    11. Sandrine Frémeaux & Christine Noël Lemaitre, 2009. "Le co-commissariat aux comptes sous le prisme de la sociologie du droit. Des vertus symboliques d?une règle contestée du gouvernement d?entreprise," Post-Print hal-00771087, HAL.
    12. Puxty, A. G. & Willmott, Hugh C. & Cooper, David J. & Lowe, Tony, 1987. "Modes of regulation in advanced capitalism: Locating accountancy in four countries," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 273-291, April.
    13. Huang,Yasheng, 2008. "Capitalism with Chinese Characteristics," Cambridge Books, Cambridge University Press, number 9780521898102, November.
    14. Richard Macve, 2020. "Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda," Accounting and Business Research, Taylor & Francis Journals, vol. 50(7), pages 641-692, November.
    15. Andon, Paul & Free, Clinton, 2012. "Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 131-154.
    16. Macve, Richard, 2020. "Alternative lenses for viewing how China has built its accounting and auditing profession," LSE Research Online Documents on Economics 105310, London School of Economics and Political Science, LSE Library.
    17. 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.
    18. Annisette, Marcia, 2000. "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 631-659, October.
    19. Charles Piot, 2005. "Concentration et spécialisation sectorielle des cabinets d'audit sur le marché des sociétés cotées en 1997-1998," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 11(2), pages 149-173.
    20. Xu, Yin & Xu, Xiaoqun, 2016. "Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 17-30.
    21. Nee, Victor & Opper, Sonja, 2012. "Capitalism from Below: Markets and Institutional Change in China," Economics Books, Harvard University Press, number 9780674050204, Spring.
    22. Yee, Helen, 2009. "The re-emergence of the public accounting profession in China: A hegemonic analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 71-92.
    23. Nieves Carrera & Isabel Gutierrez & Salvador Carmona, 2001. "Gender, the state and the audit profession: evidence from Spain (1942-88)," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 803-815.
    24. Charles Piot, 2005. "Concentration et spécialisation sectorielle des cabinets d'audit sur le marché des sociétés cotées en 1997-1998," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 149-173.
    25. Chris Carter & Crawford Spence, 2014. "Being a Successful Professional: An Exploration of Who Makes Partner in the Big 4," Contemporary Accounting Research, John Wiley & Sons, vol. 31(4), pages 949-981, December.
    26. Walker, Stephen P., 2004. "The genesis of professional organisation in English accountancy," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 127-156, February.
    27. Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
    28. Paul André & GéRaldine Broye & Christopher Pong & Alain Schatt, 2016. "Are Joint Audits Associated with Higher Audit Fees?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 245-274, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Xue, Qingmei & Zan, Luca, 2022. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," MPRA Paper 114407, University Library of Munich, Germany.
    2. Everett, Jeff & Shiraz Rahaman, Abu & Neu, Dean & Saxton, Gregory, 2024. "Letters to the editor, institutional experimentation, and the public accounting professional," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    3. O'Regan, Philip & Killian, Sheila, 2021. "Beyond professional closure: Uncovering the hidden history of plain accountants," Accounting, Organizations and Society, Elsevier, vol. 94(C).
    4. Albu, Nadia & Albu, Cătălin Nicolae & Cho, Charles H. & Pesci, Caterina, 2023. "Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    5. Xue, Qingmei & Zan, Luca, 2023. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    6. Finau, Glenn & Chand, Satish, 2023. "Resistance is fertile: A Bourdieusian analysis of accounting and land reform in Fiji," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    7. Antonelli, Valerio & D'Alessio, Raffaele & Lauri, Lucia & Marcello, Raffaele, 2024. "Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mihret, Dessalegn Getie & Mirshekary, Soheila & Yaftian, Ali, 2020. "Accounting professionalization, the state, and transnational capitalism: The case of Iran," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    2. Mihret, Dessalegn Getie & Alshareef, Mohammed Naif & Bazhair, Ayman, 2017. "Accounting professionalization and the state: The case of Saudi Arabia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 29-47.
    3. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    4. Agrizzi, D. & Sian, S., 2015. "Artificial corporatism: A portal to power for accountants in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 56-72.
    5. Rodrigues, Lúcia Lima & Craig, Russell, 2022. "Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    6. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    7. Annisette, Marcia, 2017. "Discourse of the professions: The making, normalizing and taming of Ontario's “foreign-trained accountant”," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 37-61.
    8. Sian, S., 2006. "Inclusion, exclusion and control: The case of the Kenyan accounting professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 295-322, April.
    9. Ghattas, Peter & Soobaroyen, Teerooven & Marnet, Oliver, 2021. "Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    10. Verma, Shraddha & Gray, Sid J., 2009. "The development of company law in India: The case of the Companies Act 1956," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 110-135.
    11. Xue, Qingmei & Zan, Luca, 2023. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    12. Xue, Qingmei & Zan, Luca, 2022. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," MPRA Paper 114407, University Library of Munich, Germany.
    13. Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
    14. Ezzamel, Mahmoud & Xiao, Jason Zezhong, 2015. "The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 60-84.
    15. Yee, Helen, 2009. "The re-emergence of the public accounting profession in China: A hegemonic analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 71-92.
    16. Caramanis, Constantinos V., 2005. "Rationalisation, charisma and accounting professionalisation: perspectives on the intra-professional conflict in Greece, 1993-2001," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 195-221, April.
    17. Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
    18. Qiang Guo & Christopher Koch & Aiyong Zhu, 2017. "Joint audit, audit market structure, and consumer surplus," Review of Accounting Studies, Springer, vol. 22(4), pages 1595-1627, December.
    19. Gallhofer, Sonja & Haslam, Jim & Kamla, Rania, 2011. "The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 376-395.
    20. Li, Xinxiang & Soobaroyen, Teerooven, 2021. "Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:93:y:2021:i:c:s0361368221000118. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.