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Budgeting China. Macro‐policies and micro‐practices in public sector changes

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  • Luca Zan
  • Qingmei Xue

Abstract

Purpose - Transformations taking place in China are of crucial importance in the development of the world economy. The international community is turning its attention to China's move towards a market economy and assessing the likely impact on the years ahead. This paper aims to plot the evolution of administrative reforms in China with particular reference to the state (and therefore public sector), because the modernization of the state is an issue that will persist into the future, and because the state itself was driving the country's transformation towards a market economy in a deliberate way. Design/methodology/approach - The paper revisits the debate on administrative reforms at different levels, i.e. fiscal, budgeting, government organizations, and public sector units (PSUs). In addition to reconstructing the evolution of norms and procedures as part of deliberate strategies by the center, the paper also investigates how actual practices at the micro level have followed this process of reform, with reference to the administration of cultural heritage at the municipal level, based on a field research project. Findings - A lack of understanding of the role played by actual accounting transformation seems to characterize the current debate on policies. Serious discrepancies can be found between expectations and actual changes; between macro and micro policies, and micro practices. Originality/value - An holistic focus on various trend of reforms is taken, looking at debates that are usually separated, also linking them to actual changes in accounting practice.

Suggested Citation

  • Luca Zan & Qingmei Xue, 2011. "Budgeting China. Macro‐policies and micro‐practices in public sector changes," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 38-62, January.
    • Handle: RePEc:eme:aaajpp:v:24:y:2011:i:1:p:38-62
    DOI: 10.1108/09513571111098054
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    References listed on IDEAS

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    1. Luca Zan, 2006. "Managerial Rhetoric and Arts Organizations," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-62480-1, March.
    2. John Child & David K Tse, 2001. "China's Transition and its Implications for International Business," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 32(1), pages 5-21, March.
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    4. Z. Lin, 2003. "Chinese bookkeeping systems: a study of accounting adaptation and change," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 83-98.
    5. 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.
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    7. Oecd, 2006. "Governance of Banks in China," Financial Market Trends, OECD Publishing, vol. 2005(2), pages 67-108.
    8. Roy Bahl & Jorge Martinez-Vazquez, 2003. "Fiscal Federalism and Economic Reform in China," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0313, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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    Cited by:

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    4. Ferri, Paolo & Zan, Luca, 2014. "Ten years after: The rise and fall of managerial autonomy in Pompeii," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 368-387.

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