Analyzing the state-accounting profession dynamic: Some insights from the professionalization experience in China |
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Authors: | Helen Yee |
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Affiliation: | Centennial College, Hong Kong University, 3 Wah Lam Path, Pokfulam, Hong Kong |
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Abstract: | The dynamic nature of the state-accounting profession relationship has been mostly explored within a western democratic and capitalist context. Taking into account the unique culture and the system of power in China, this paper contributes by examining the influence of the state over the Chinese public accounting profession during the 1990s. Utilizing a corporatist framework and combined with Gramsci’s concept of hegemony, this paper provides insights into the power relation between the state and the accounting profession, as well as illuminates the ideological influence of the state in the development of the profession. The empirical investigation also pays particular attention to the intra-professional conflicts that took place in the 1990s and provides further insights into the dynamic of the state-accounting profession relationship in that era. |
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Keywords: | CACPA, Chinese Association of Certified Public Auditors CICPA, Chinese Institute of Certified Public Accountants CNAO, National Audit Office of the People&rsquo s Republic of China CPA, Certified public accountant CPC, Communist Party of China CRS, Contract Responsibility System MES, Modern Enterprise System MOF, Ministry of Finance SOEs, State-owned enterprises WTO, World Trade Organization |
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