Exploring the role of accounting in the People's Commune of China between 1958 and 1966

Xu, L, Zhang, E and Cortese, C 2019, 'Exploring the role of accounting in the People's Commune of China between 1958 and 1966', Accounting, Auditing and Accountability Journal, vol. 32, no. 1, pp. 194-223.


Document type: Journal Article
Collection: Journal Articles

Title Exploring the role of accounting in the People's Commune of China between 1958 and 1966
Author(s) Xu, L
Zhang, E
Cortese, C
Year 2019
Journal name Accounting, Auditing and Accountability Journal
Volume number 32
Issue number 1
Start page 194
End page 223
Total pages 30
Publisher Emerald
Abstract Purpose: This paper considers the role of accounting in the construction and maintenance of political hegemony during Mao's People's Commune movement in China between 1958 and 1966. Drawing on concepts of ideological power and intellectual diffusion in political and civil society from Gramsci's theory of hegemony, it analyses the process by which accounting intellectuals established a set of socialist accounting practices to meet the political challenges of the People's Commune. Design/methodology/approach: Gramsci's theory is adopted to examine how the accounting systems of People's Commune acted as a mechanism that reflected Mao's political ideas. Findings: This paper demonstrates that the accounting system that emerged during these socio-political movements served the ideological purpose of reinforcing Mao's political ideology and his hegemonic leadership. Accounting functioned within the spheres of both political and civil society to facilitate a national collective will, and to construct behaviours that satisfied the political requirements of the People's Commune.
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) Mao
People's Commune
Chinese socialist accounting
Political ideology
Gramsci's theory of hegemony
1958-1966
DOI - identifier 10.1108/AAAJ-03-2016-2463
Copyright notice © 2019 Emerald Publishing Limited
ISSN 0951-3574
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