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The interplay between accounting professionals and political ideologies: The emergence of Chinese accounting standards from 1978 to 1992 Xu, L, Cortese, C and Zhang, E 2018, 'The interplay between accounting professionals and political ideologies: The emergence of Chinese accounting standards from 1978 to 1992', Accounting History, vol. 23, no. 3, pp. 360-378. Document type: Journal Article Collection: Journal Articles Title The interplay between accounting professionals and political ideologies: The emergence of Chinese accounting standards from 1978 to 1992 Author(s) Xu, L Cortese, C Zhang, E Year 2018 Journal name Accounting History Volume number 23 Issue number 3 Start page 360 End page 378 Total pages 19 Publisher Sage 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. Subject Accounting, Auditing and Accountability not elsewhere classified Keyword(s) 1978-1992 accounting professionals emergence of accounting standards China Hopwood DOI - identifier 10.1177/1032373217738815 Copyright notice © The Author(s) 2017 ISSN 1032-3732 Related Links Link Description https://dx.doi.org/10.1177/1032373217738815 Link to Published Version   Versions Version Filter Type Thu, 21 Feb 2019, 14:18:00 EST Filtered Full Citation counts:   Cited 2 times in Thomson Reuters Web of Science Article | Citations Cited 0 times in Scopus Article Altmetric details: Access Statistics: 34 Abstract Views  -  Detailed Statistics Created: Thu, 21 Feb 2019, 12:10:00 EST by Catalyst Administrator