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H. Willmott (1986)
Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K.☆Accounting Organizations and Society, 11
J. Blake, Simon Gao (1995)
Perspectives on Accounting and Finance in China
W. Seal, P. Sucher, I. Zelenka (1996)
POST-SOCIALIST TRANSITION AND THE DEVELOPMENT OF AN ACCOUNTANCY PROFESSION IN THE CZECH REPUBLICCritical Perspectives on Accounting, 7
A. Puxty, H. Willmott, D. Cooper, T. Lowe (1987)
Modes of regulation in advanced capitalism: Locating accountancy in four countriesAccounting Organizations and Society, 12
W. Chua, Chris Poullaos (1993)
Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906Accounting Organizations and Society, 18
T. Wei, L. Chow, B. Cooper (1992)
Accounting and finance in China : a review of current practice
While there is a growing literature on the reform of accounting practices and standards in China, relatively little has been written about practitioners. But it is they who will be doing the work!This paper traces changes in the organisation and regulation of accountancy practitioners in China during the twentieth century, with particular focus on the post‐1978 period. It highlights the changing balance, over time, between state, market and community as principles for organising practitioners. Nothwithstanding the significant trend towards a market economy, we are still in the midst of a period of transformation both in Chinese society as a whole and accountancy in particular. At present the state maintains quite a degree of influence over Chinese accountancy through its control of Chinese accountants.
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Aug 1, 1999
Keywords: Accountancy; China; Market economy
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