IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v56y2024i5s0890838924002087.html
   My bibliography  Save this article

Researching the accounting-state-market dynamic in China: A literature review and research agenda

Author

Listed:
  • Chua, Wai Fong
  • Dai, Narisa Tianjing
  • Tan, Zhiyuan (Simon)
  • Yu, Lichen

Abstract

Accounting has long been studied as a social and institutional practice structured by the actions of state agencies and market forces. Such studies are increasingly conducted in non-Western jurisdictions. This paper presents a review of extant studies investigating the dynamic connections among accounting, state agencies, and markets in modern China. Our aim is to critically evaluate extant literature, synthesize its insights, and open up new research avenues. We examine 92 accounting studies, which have been inductively classified into three distinctive thematic clusters. In so doing, three major features of current research are identified: first, an emphasis on the inexorable power of Chinese state agencies; second, a focus on national relations among accounting, state, and market; and third, a lack of attention to how accounting functions in specific local settings. Consequently, key research opportunities lie in (a) deeper theorization of the hybridity of China's state-market mix, (b) analysis of the local-global networks in which hybridity circulates and is manifested, and (c) contemporary studies of accounting in action in a Chinese context.

Suggested Citation

  • Chua, Wai Fong & Dai, Narisa Tianjing & Tan, Zhiyuan (Simon) & Yu, Lichen, 2024. "Researching the accounting-state-market dynamic in China: A literature review and research agenda," The British Accounting Review, Elsevier, vol. 56(5).
    • Handle: RePEc:eee:bracre:v:56:y:2024:i:5:s0890838924002087
    DOI: 10.1016/j.bar.2024.101444
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838924002087
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.bar.2024.101444?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. McMillan, John & Naughton, Barry, 1992. "How to Reform a Planned Economy: Lessons from China," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 8(1), pages 130-143, Spring.
    2. Robson, Keith, 1994. "Inflation accounting and action at a distance: The sandilands episode," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 45-82, January.
    3. Shengli Yu & Anna Lee Rowe, 2017. "Emerging phenomenon of corporate social and environmental reporting in China," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 8(3), pages 386-415, July.
    4. Martinez, Daniel E. & Pflueger, Dane & Palermo, Tommaso, 2022. "Accounting and the territorialization of markets: A field study of the Colorado cannabis market," Accounting, Organizations and Society, Elsevier, vol. 102(C).
    5. P.W. Senarath Yapa & Zhen Ping Hao, 2007. "An analysis of current trends in accounting professional development in People's Republic of China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(1), pages 25-44, January.
    6. Miller, Peter, 1986. "Accounting for progress -- National accounting and planning in France: A review essay," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 83-104, January.
    7. Haoping Chen & Alfred V. Tran, 1995. "Recent Accounting Reform In China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 3(1), pages 3-24, January.
    8. Firth, Michael, 1996. "The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 629-654.
    9. Zhou, Zhong Hui, 1988. "Chinese accounting systems and practices," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 207-224, March.
    10. Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
    11. Max Aiken & Xu-Dong Ji & Wei Lu, 1997. "The Certified Public Accounting Profession in China: Its Development and Impact on Financial Control of Business Operations," Australian Accounting Review, CPA Australia, vol. 7(14), pages 45-53, October.
    12. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 469-514, March.
    13. Skousen, Clifford R. & Yang, Ji-Liang, 1988. "Western management accounting and the economic reforms of China," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 201-206, March.
    14. 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.
    15. Lina Xu & Corinne Cortese & Eagle Zhang, 2013. "Exploring hegemonic change in China: a case of accounting evolution," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 21(2), pages 113-127, July.
    16. Tang, Qingliang & Chow, Chee W. & Lau, Amy, 1999. "Auditing of state-owned enterprises in China: historic development, current practice and emerging issues," The International Journal of Accounting, Elsevier, vol. 34(2), pages 173-187, June.
    17. Baudot, Lisa & Cooper, David J., 2022. "Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector," Accounting, Organizations and Society, Elsevier, vol. 99(C).
    18. Baker, C. Richard & Biondi, Yuri & Zhang, Qiusheng, 2010. "Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 107-117.
    19. Li, Teng & Belal, Ataur, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting forum, Elsevier, vol. 42(2), pages 199-217.
    20. Li, Qian & Guo, Mengting, 2022. "Do the resignations of politically connected independent directors affect corporate social responsibility? Evidence from China," Journal of Corporate Finance, Elsevier, vol. 73(C).
    21. Cornelia Storz & Bruno Amable & Steven Casper & Sébastien Lechevalier, 2013. "Bringing Asia into the comparative capitalism perspective," Post-Print hal-00809308, HAL.
    22. Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 315-338.
    23. Mahmood Ahmed Momin & Deryl Northcott & Mohammed Hossain, 2017. "Greenhouse gas disclosures by Chinese power companies: trends, content and strategies," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 13(3), pages 331-358, September.
    24. Monir Mir & Haiwei Fan & Ian Maclean, 2017. "Public sector audit in the absence of political competition," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 32(9), pages 899-923, October.
    25. Jason Zezhong Xiao & Pauline Weetman & Manli Sun, 2004. "Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China," Abacus, Accounting Foundation, University of Sydney, vol. 40(2), pages 193-218, June.
    26. Z. Jun Lin, 1998. "Internationalization of public accounting: Chinese experience," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 13(2), pages 84-94, March.
    27. Martinez, Daniel E. & Pflueger, Dane & Palermo, Tommaso, 2022. "Accounting and the territorialization of markets: a field study of the Colorado cannabis market," LSE Research Online Documents on Economics 113756, London School of Economics and Political Science, LSE Library.
    28. 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.
    29. DW Taylor & KC Liu, 1992. "Management Autonomy And Financial Performance Criteria: The Case Of State Commercial Enterprise In China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 1(1), pages 87-98, January.
    30. 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).
    31. Xu, Wen & Uddin, Shahzad, 2008. "Public sector reforms, privatisation and regimes of control in a Chinese enterprise," Accounting forum, Elsevier, vol. 32(2), pages 162-177.
    32. Xiao, Zezhong, 1999. "Corporate disclosures made by Chinese listed companies," The International Journal of Accounting, Elsevier, vol. 34(3), pages 349-373, August.
    33. Willmott, Hugh, 1986. "Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 555-580, October.
    34. John Margerison & Mingyue Fan & Frank Birkin, 2019. "The prospects for environmental accounting and accountability in China," Accounting Forum, Taylor & Francis Journals, vol. 43(3), pages 327-347, July.
    35. 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.
    36. Xu Zhengdan & Xie Rong & Hu Chunyuan, 1997. "Due professional care of certified public accountants in the People’s Republic of China," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 12(4/5), pages 214-218, June.
    37. Graham, Lynford E. & Li, Chunyan, 1997. "Cultural and economic influences on current accounting standards in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 32(3), pages 247-278.
    38. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 469-514, March.
    39. repec:hal:pseose:hal-00809308 is not listed on IDEAS
    40. Wen Xu & Shahzad Uddin, 2008. "Public sector reforms, privatisation and regimes of control in a Chinese enterprise," Accounting Forum, Taylor & Francis Journals, vol. 32(2), pages 162-177, June.
    41. Xiao, Zezhong & Pan, Aixiang, 1997. "Developing accounting standards on the basis of a conceptual framework by the Chinese government," The International Journal of Accounting, Elsevier, vol. 32(3), pages 279-299.
    42. Xuegang Cui & Pingli Li & Mahmoud Al‐Sayed & Sean S. Zhou, 2019. "China's Healthcare Costing in Times of Crisis: Conflicts, Interactions, and Hidden Agendas," Abacus, Accounting Foundation, University of Sydney, vol. 55(3), pages 610-633, September.
    43. 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).
    44. repec:eme:aaaj00:aaaj-04-2019-3957 is not listed on IDEAS
    45. Lennox, Clive & Wu, Joanna Shuang, 2022. "A review of China-related accounting research in the past 25 years," Journal of Accounting and Economics, Elsevier, vol. 74(2).
    46. Pollock, Neil & D’Adderio, Luciana, 2012. "Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 565-586.
    47. Miller, Peter, 1991. "Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U.K. in the 1960s," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 733-762.
    48. Spence, Crawford, 2010. "Accounting for the dissolution of a nation state: Scotland and the Treaty of Union," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 377-392, April.
    49. Wei Qian & Roger Burritt & Jin Chen, 2015. "The potential for environmental management accounting development in China," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 11(3), pages 406-428, September.
    50. Ballas, Apostoles A., 1998. "The creation of the auditing profession in Greece," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 715-736, November.
    51. Barrett, Michael & Cooper, David J. & Jamal, Karim, 2005. "Globalization and the coordinating of work in multinational audits," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 1-24, January.
    52. Cooper, David J. & Greenwood, Royston & Hinings, Bob & Brown, John L., 1998. "Globalization and nationalism in a multinational accounting firm: The case of opening new markets in Eastern Europe," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 531-548.
    53. Pimsiri Chiwamit & Sven Modell & Chun Lei Yang, 2014. "The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises," Accounting and Business Research, Taylor & Francis Journals, vol. 44(2), pages 144-180, April.
    54. Songlan Peng & Kathryn Bewley, 2010. "Adaptability to fair value accounting in an emerging economy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(8), pages 982-1011, October.
    55. Qian, Wei & Parker, Lee & Zhu, Jingyu, 2024. "Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power," The British Accounting Review, Elsevier, vol. 56(1).
    56. Jia Meng & ZhongXiang Zhang, 2022. "Corporate Environmental Information Disclosure and Investor Response: Empirical Evidence from China's Capital Market," Working Papers 2022.03, Fondazione Eni Enrico Mattei.
    57. 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.
    58. Xun Gong & Corinne Cortese, 2017. "A socialist market economy with Chinese characteristics: The accounting annual report of China Mobile," Accounting Forum, Taylor & Francis Journals, vol. 41(3), pages 206-220, September.
    59. 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).
    60. Lin, Kenny Z. & Chan, K. Hung, 2000. "Auditing Standards in China--A Comparative Analysis with Relevant International Standards and Guidelines," The International Journal of Accounting, Elsevier, vol. 35(4), pages 559-577, 010.
    61. repec:eme:maj000:maj-03-2016-1357 is not listed on IDEAS
    62. Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
    63. Macve, Richard, 2020. "Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda," LSE Research Online Documents on Economics 103576, London School of Economics and Political Science, LSE Library.
    64. Wei Lu & Xu-dong Ji & Max Aiken, 2009. "Governmental influences in the development of Chinese accounting during the modern era," Accounting History Review, Taylor & Francis Journals, vol. 19(3), pages 305-326.
    65. Chua, Wai Fong & Taylor, Stephen L., 2008. "The rise and rise of IFRS: An examination of IFRS diffusion," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 462-473.
    66. 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.
    67. Helen Yee, 2020. "Institutional logics and institutional work: radical reform of the Chinese public accounting profession in the 1990s," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(5), pages 1019-1046, April.
    68. Chen, Yin & Jubb, Peter & Tran, Alfred, 1997. "Problems of accounting reform in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 32(2), pages 139-153.
    69. 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.
    70. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
    71. Qingmei Xue & Luca Zan, 2012. "Opening the door to accounting change. Transformations in Chinese public sector accounting," Accounting History Review, Taylor & Francis Journals, vol. 22(3), pages 269-299, November.
    72. Z. Jun Lin & Liyan Wang, 2001. "Financial disclosure and accounting harmonization: cases of three listed companies in China," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 16(5), pages 263-273, July.
    73. O'Connor, Neale G. & Deng, Johnny & Luo, Yadong, 2006. "Political constraints, organization design and performance measurement in China's state-owned enterprises," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 157-177, February.
    74. 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.
    75. Hongtao Shen & Artie W. Ng & John Zhang & Liyan Wang, 2020. "Sustainability accounting, management and policy in China: recent developments and future avenues," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 11(5), pages 825-839, July.
    76. Fan, Jijian, 2021. "The effect of regulating political connections: Evidence from China's board of directors ban," Journal of Comparative Economics, Elsevier, vol. 49(2), pages 553-578.
    77. Mennicken, Andrea, 2008. "Connecting worlds: The translation of international auditing standards into post-Soviet audit practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 384-414.
    78. Teng Li & Ataur Belal, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting Forum, Taylor & Francis Journals, vol. 42(2), pages 199-217, June.
    79. Kathryn Bewley & Cameron Graham & Songlan Peng, 2018. "The winding road to fair value accounting in China: a social movement analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(4), pages 1257-1285, May.
    80. Anna Samsonova-Taddei & Christopher Humphrey, 2014. "Transnationalism and the transforming roles of professional accountancy bodies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(6), pages 903-932, July.
    81. repec:eme:aaaj00:09513570910945697 is not listed on IDEAS
    82. 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.
    83. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
    84. H. Gin Chong & Gerald Vinten, 1998. "Harmonisation of government audits in the People’s Republic of China," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 13(3), pages 159-164, April.
    85. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    86. Hilmy, Joseph, 1999. "Communists Among Us in a Market Economy: Accountancy in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 34(4), pages 491-515, 010.
    87. Richardson, Alan J., 1989. "Corporatism and intraprofessional hegemony: A study of regulation and internal social order," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 415-431, October.
    88. 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.
    89. Graham, Lynford E., 1996. "Setting a research agenda for auditing issues in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 31(1), pages 19-37.
    90. 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.
    91. Barry J. Cooper & Lynne Chow & Tang Yun Wei, 2002. "The development of auditing standards and the certified public accounting profession in China," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 17(7), pages 383-389, October.
    92. Cheng, Qiang & Hail, Luzi & Yu, Gwen, 2022. "The past, present, and future of China-related accounting research," Journal of Accounting and Economics, Elsevier, vol. 74(2).
    93. Modell, Sven & Yang, ChunLei, 2018. "Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 41-59.
    94. Wenbin Long & Sihai Li & Huiying Wu & Xianzhong Song, 2020. "Corporate social responsibility and financial performance: The roles of government intervention and market competition," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 525-541, March.
    95. Wenjun Wen & Christopher Humphrey & Amanda Sonnerfeldt, 2021. "The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession," Accounting and Business Research, Taylor & Francis Journals, vol. 51(6-7), pages 636-676, November.
    96. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    97. MacKenzie, Donald, 2009. "Making things the same: Gases, emission rights and the politics of carbon markets," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 440-455, April.
    98. 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.
    99. Zhang, Eagle, 2024. "Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    100. 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).
    101. Chen, Yi-Chun & Hung, Mingyi & Wang, Yongxiang, 2018. "The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 169-190.
    102. 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.
    103. repec:eme:aaaj00:aaaj-06-2015-2089 is not listed on IDEAS
    104. Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
    105. 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.
    106. Neu, Dean & Graham, Cameron, 2006. "The birth of a nation: Accounting and Canada's first nations, 1860-1900," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 47-76, January.
    107. Zhen Ping Hao, 1999. "Regulation and organisation of accountants in China," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 12(3), pages 286-302, August.
    108. Yang, ChunLei & Modell, Sven, 2015. "Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 1-23.
    109. Chua, W. F. & Poullaos, C., 1998. "The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 155-187, February.
    110. 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.
    111. Meng, Jia & Zhang, ZhongXiang, 2022. "Corporate environmental information disclosure and investor response: Evidence from China's capital market," Energy Economics, Elsevier, vol. 108(C).
    112. Majidul Islam & Jeffrey Kantor, 2005. "The development of quality management accounting practices in China," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 20(7), pages 707-724, September.
    Full references (including those not matched with items on IDEAS)

    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. 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).
    2. 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).
    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. Modell, Sven & Yang, ChunLei, 2018. "Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 41-59.
    5. 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.
    6. 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).
    7. 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.
    8. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    9. 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.
    10. 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).
    11. 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.
    12. 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).
    13. 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.
    14. Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
    15. 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).
    16. 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.
    17. 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.
    18. 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).
    19. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    20. 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.

    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:bracre:v:56:y:2024:i:5:s0890838924002087. 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: https://www.journals.elsevier.com/the-british-accounting-review .

    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.