Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Regulation and organisation of accountants in China

Regulation and organisation of accountants in China 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

Regulation and organisation of accountants in China

Accounting Auditing & Accountability Journal , Volume 12 (3): 17 – Aug 1, 1999

Loading next page...
 
/lp/emerald-publishing/regulation-and-organisation-of-accountants-in-china-dOfFH8shbE

References (6)

Publisher
Emerald Publishing
Copyright
Copyright © 1999 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579910277375
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Accounting Auditing & Accountability JournalEmerald Publishing

Published: Aug 1, 1999

Keywords: Accountancy; China; Market economy

There are no references for this article.