Author： Hao Zhen Ping
Publisher： Emerald Group Publishing Ltd
ISSN： 0951-3574
Source： Accounting Auditing and Accountability, Vol.12, Iss.3, 1999-03, pp. : 286-302
Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.
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.
Related content
Access to resources
Recommend
By Loft Anne Humphrey Christopher Turley Stuart
Accounting Auditing and Accountability, Vol. 19, Iss. 3, 2006-05 ,pp. :