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Chinese students in US accounting and business PhD programs: Educational, political and social considerations

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  • Cho, Charles H.
  • Roberts, Robin W.
  • Roberts, Sherron K.

Abstract

In recent years, due in large part to China's move towards a socialist market economy, US universities in general, and doctoral programs in accounting and business in particular, have seen a noticeable increase in admission applications from China and in the enrollment of Chinese students into graduate programs. In accounting and business PhD programs, the increase in Chinese students represents an opportunity and a challenge, both for the students themselves and for what their immersion in US accounting and business education may mean to China's marketization project and the increasing globalization of the world economy. The purpose of this paper is to explore two themes related to this phenomenon. First, we discuss the motivations, challenges, and consequences that occur as Chinese students enter and matriculate from US PhD programs in accounting and business. Second, we examine how, in the case of accounting and business PhD programs, US universities participate in a global socio-political movement that spreads Anglo-American capitalism. Their participation in this movement is manifested in part through their narrow, functionalist view of accounting. Based on our analysis, we draw three primary conclusions. First, we conclude that although Chinese students come to the US with a Chinese learner orientation and face a number of language and learning challenges, they can adapt and thrive in a Western learning environment. They also believe that their US education will serve them well in their careers whether they remain in the US or return to China. Second, although US accounting and business PhD programs encourage Chinese students to engage in academic debate, think and work more critically and independently, these philosophies are embedded within a narrow US-centric model of academic accounting and business research. Third, China's move towards a socialist market economy and its demand for Western accounting and business expertise can generate some positive outcomes for their country. However, they will have to address the serious social problems that accompany an adoption of Anglo-American capitalism, an ideology that Chinese students in US accounting and business PhD students are taught to study, believe, and promote.

Suggested Citation

  • Cho, Charles H. & Roberts, Robin W. & Roberts, Sherron K., 2008. "Chinese students in US accounting and business PhD programs: Educational, political and social considerations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 199-216.
    • Handle: RePEc:eee:crpeac:v:19:y:2008:i:2:p:199-216
    DOI: 10.1016/j.cpa.2006.09.007
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    References listed on IDEAS

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    1. Reiter, Sara Ann & Williams, Paul F., 2002. "The structure and progressivity of accounting research: the crisis in the academy revisited," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 575-607, August.
    2. Ravich,Samantha F., 2000. "Marketization and Democracy," Cambridge Books, Cambridge University Press, number 9780521661652, October.
    3. 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.
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    2. Fogarty, Timothy J. & Jonas, Gregory A., 2010. "The hand that rocks the cradle: Disciplinary socialization at the American Accounting Association's Doctoral Consortium," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 303-317.
    3. James, Kieran & Otsuka, Setsuo, 2009. "Racial biases in recruitment by accounting firms: The case of international Chinese applicants in Australia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 469-491.
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    6. Fox, Kenneth A., 2018. "The manufacture of the academic accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 1-20.

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