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The interplay between accounting professionals and political ideologies: The emergence of Chinese accounting standards from 1978 to 1992

Journal Article


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Abstract


  • This article explores the role of accounting professionals in the emergence of the first set of accounting

    standards – Accounting Standards for Business Enterprises (ASBE) – in China between 1978 and 1992.

    Based on a variety of sources drawn from the archives of Chinese language accounting textbooks and

    highly ranked academic journals, this article reveals how accounting professionals adapted accounting

    thoughts and practice to fit the demands of the prevailing political ideologies, which facilitated the

    social conditions essential for the development of ASBE. Drawing on theoretical perspectives on the

    interplay between accounting and its social context, as pronounced and advocated by Hopwood and his

    collaborators, this article provides evidence that further demonstrates the social nature of accounting

    as it was implicated in the broader economic and political transformations in China between 1978 and

    1992.

UOW Authors


  •   Xu, Lina (external author)
  •   Cortese, Corinne
  •   Zhang, Eagle (external author)

Publication Date


  • 2018

Citation


  • Xu, L., Cortese, C. & Zhang, E. (2018). The interplay between accounting professionals and political ideologies: The emergence of Chinese accounting standards from 1978 to 1992. Accounting History, 23 (3), 360-378.

Scopus Eid


  • 2-s2.0-85051515388

Ro Full-text Url


  • http://ro.uow.edu.au/cgi/viewcontent.cgi?article=2379&context=buspapers

Ro Metadata Url


  • http://ro.uow.edu.au/buspapers/1366

Number Of Pages


  • 18

Start Page


  • 360

End Page


  • 378

Volume


  • 23

Issue


  • 3

Place Of Publication


  • United Kingdom

Abstract


  • This article explores the role of accounting professionals in the emergence of the first set of accounting

    standards – Accounting Standards for Business Enterprises (ASBE) – in China between 1978 and 1992.

    Based on a variety of sources drawn from the archives of Chinese language accounting textbooks and

    highly ranked academic journals, this article reveals how accounting professionals adapted accounting

    thoughts and practice to fit the demands of the prevailing political ideologies, which facilitated the

    social conditions essential for the development of ASBE. Drawing on theoretical perspectives on the

    interplay between accounting and its social context, as pronounced and advocated by Hopwood and his

    collaborators, this article provides evidence that further demonstrates the social nature of accounting

    as it was implicated in the broader economic and political transformations in China between 1978 and

    1992.

UOW Authors


  •   Xu, Lina (external author)
  •   Cortese, Corinne
  •   Zhang, Eagle (external author)

Publication Date


  • 2018

Citation


  • Xu, L., Cortese, C. & Zhang, E. (2018). The interplay between accounting professionals and political ideologies: The emergence of Chinese accounting standards from 1978 to 1992. Accounting History, 23 (3), 360-378.

Scopus Eid


  • 2-s2.0-85051515388

Ro Full-text Url


  • http://ro.uow.edu.au/cgi/viewcontent.cgi?article=2379&context=buspapers

Ro Metadata Url


  • http://ro.uow.edu.au/buspapers/1366

Number Of Pages


  • 18

Start Page


  • 360

End Page


  • 378

Volume


  • 23

Issue


  • 3

Place Of Publication


  • United Kingdom