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Opening the door to accounting change. Transformations in Chinese public sector accounting

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  • Qingmei Xue
  • Luca Zan

Abstract

Accounting has changed radically in China over the last 30 years, a transformation which is associated with one of the most astonishing episodes of economic development witnessed in modern times. Most researchers of accounting in China focus their attention on contemporary business accounting or identify challenges for the future. This article takes a different perspective. First, it investigates accounting changes in the Chinese public sector. It explores how public sector accounting has been involved in the process of modernizing the state bureaucracy. Second, the article takes a historical viewpoint and attempts to understand the changes in public sector accounting regulation which have taken place in recent decades. We identify various streams of regulation and waves of policy outputs over time. Four main phases of continuity and change are also located, providing a framework in which future researchers may analyze accounting developments in the post-Open Door period. We define these phases as: restoration, revision, innovation and maintenance.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:acbsfi:v:22:y:2012:i:3:p:269-299
    DOI: 10.1080/21552851.2012.724912
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    References listed on IDEAS

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    1. World Bank, 2005. "Deepening Public Service Unit Reform to Improve Service Delivery," World Bank Publications - Reports 8648, The World Bank Group.
    2. World Bank, 2009. "China - From Poor Areas to Poor People : China’s Evolving Poverty Reduction Agenda - An Assessment of Poverty and Inequality in China," World Bank Publications - Reports 3031, The World Bank Group.
    3. 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:

    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. 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).
    3. Suchuan Zhang, 2020. "Workplace Spirituality and Unethical Pro-organizational Behavior: The Mediating Effect of Job Satisfaction," Journal of Business Ethics, Springer, vol. 161(3), pages 687-705, January.

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