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
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