Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization |
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| Affiliation: | 1. Institute for Financial and Accounting Studies, Xiamen University, Xiamen, Fujian 361005, PR China;2. Department of Accounting, Faculty of Business, Economics and Law, La Trobe University, Bundoora, Victoria 3086, Australia;1. Chair of Management and Organizations, Newcastle University Business School, 5 Barrack Road, St James, Newcastle NE1 4SE, United Kingdom;2. Chair of Strategy and Organization, Edinburgh University, 29 Buccleugh Place, Edinburgh EH8 9JS, United Kingdom;3. Chair of Strategy and International Business, Newcastle University Business School, 5 Barrack Road, St James, Newcastle NE1 4SE, United Kingdom;1. Federation Business School, Federation University Australia, Ballarat, Australia;2. Department of Accounting, RMIT University, Melbourne, Australia;1. Bangor University, UK;2. Kobe University, Japan;1. School of Accounting and Finance, Business School, University of Adelaide, South Australia, Australia;2. Business School, University of Western Australia, Australia;3. School of Accounting, Economics, and Finance, University of Southern Queensland, Australia;4. Faculty of Business & Enterprise, Swinburne University of Technology, Australia;5. School of Accounting and Finance, Charles Sturt University, Australia;1. Accounting and Financial Management, Faculty of Business and Law, University of Portsmouth, Richmond Building, Portland Street, Portsmouth, PO1 3DE, UK;2. The Open University Business School, Department for Accounting & Finance, Walton Hall, Milton Keynes, MK7 6AA, UK |
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| Abstract: | Since the formation of the Peoples’ Republic of China (PRC) in 1949, the broad field of accounting education in China has undergone many changes in the context of a dramatically changing sociopolitical environment. The institutional mechanisms in Chinese university accounting education are examined in this paper, principally through a re-reading of the historical experience since 1949. We utilize an institutional theory frame to examine how action in the regulative, normative, and cultural-cognitive pillars have shaped accounting education from its heavily political orientation in the early years of the PRC to a more internationalized university accounting education system that has begun to take shape in contemporary China. We seek to contribute a contextualized understanding of contemporary China's accounting education, while adapting and extending the role of institutional theory in explaining education changes more broadly. |
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| Keywords: | Accounting education China Social Institutional theory Educational change |
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