IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v19y2008i2p199-216.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235406001043
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2006.09.007?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. 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, September.
    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.
    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. Collison, David & Ferguson, John & Kozuma, Yoshinao & Power, David & Stevenson, Lorna, 2011. "The impact of introductory accounting courses on student perceptions about the purpose of accounting information and the objectives of business: A comparison of the UK and Japan," Accounting forum, Elsevier, vol. 35(1), pages 47-60.
    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.
    4. Nida ul Habib Bajwa & Cornelius J. König, 2019. "How much is research in the top journals of industrial/organizational psychology dominated by authors from the U.S.?," Scientometrics, Springer;Akadémiai Kiadó, vol. 120(3), pages 1147-1161, September.
    5. Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.
    6. Fox, Kenneth A., 2018. "The manufacture of the academic accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 1-20.

    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. Samuel, Sajay & Manassian, Armond, 2011. "The rise and coming fall of international accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 608-627.
    2. Li, Shaomin & Selover, David D. & Stein, Michael, 2011. ""Keep silent and make money": Institutional patterns of earnings management in China," Journal of Asian Economics, Elsevier, vol. 22(5), pages 369-382, October.
    3. Randall Peerenboom, 2002. "Social networks, rule of law and economic growth in China: The elusive pursuit of the right combination of private and public ordering," Global Economic Review, Taylor & Francis Journals, vol. 31(2), pages 1-19.
    4. Ravenscroft, Sue & Williams, Paul F., 2009. "Making imaginary worlds real: The case of expensing employee stock options," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 770-786, August.
    5. Nguyen, Thi Thu & Mia, Lokman & Winata, Lanita & Chong, Vincent K., 2017. "Effect of transformational-leadership style and management control system on managerial performance," Journal of Business Research, Elsevier, vol. 70(C), pages 202-213.
    6. Lina Xu & Steven Dellaportas & Zhiqiang Yang & Jin Wang, 2023. "More on the relationship between interdisciplinary accounting research and citation impact," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4779-4803, December.
    7. Thi Cam Tu Luong & Ann Jorissen & Ine Paeleman, 2019. "Performance Measurement for Sustainability: Does Firm Ownership Matter," Sustainability, MDPI, vol. 11(16), pages 1-35, August.
    8. Wilkinson, Brett R. & Durden, Chris H., 2015. "Inducing structural change in academic accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 23-36.
    9. Everett, Jeff, 2008. "Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1149-1176.
    10. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.
    11. Ling-Yun He & Geng Huang, 2020. "Tariff Reduction and Environment: Evidence from CAFTA and Chinese Manufacturing Firms," Sustainability, MDPI, vol. 12(5), pages 1-25, March.
    12. Ding, Rong & Li, Jialong & Wu, Zhenyu, 2018. "Government affiliation, real earnings management, and firm performance: The case of privately held firms," Journal of Business Research, Elsevier, vol. 83(C), pages 138-150.
    13. Williams, Paul F. & Jenkins, J. Gregory & Ingraham, Laura, 2006. "The winnowing away of behavioral accounting research in the US: The process for anointing academic elites," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 783-818, November.
    14. Bayou, Mohamed E. & Reinstein, Alan & Williams, Paul F., 2011. "To tell the truth: A discussion of issues concerning truth and ethics in accounting," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 109-124, February.
    15. Hui Wang & Anyin Jiang & Fayyaz Ahmad & Nabila Abid & Abbas Ali Chandio, 2024. "Attribute imbalances and innovation implementation based on grounded theory: A case of Chinese enterprises in Gansu Province," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 407-423, February.
    16. Oladeji E. OLADUTIRE & Kazeem A. SOYINKA & Mofehintolu T. AKINNOLA, 2023. "Accounting Theory Formulation: the Methodological Approach," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(11), pages 1645-1655, November.
    17. Carole Couper & A. Rebecca Reuber & Shameen Prashantham, 2020. "Lost that lovin’ feeling: The erosion of trust between small, high-distance partners," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(3), pages 326-352, April.
    18. 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).
    19. Humphrey, Christopher & Gendron, Yves, 2015. "What is going on? The sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 47-66.
    20. Cao, Yuqiang & Li, Chenglin & Liu, Xinghe & Lu, Meiting & Shan, Yaowen, 2022. "Economic policy uncertainty and debt allocation within business groups," Economic Modelling, Elsevier, vol. 116(C).

    More about this item

    Statistics

    Access and download statistics

    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:crpeac:v:19:y:2008:i:2:p:199-216. 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/critical-perspectives-on-accounting/ .

    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.