Regulation and organisation of accountants in China
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 August 1999
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.
Keywords
Citation
Ping Hao, Z. (1999), "Regulation and organisation of accountants in China", Accounting, Auditing & Accountability Journal, Vol. 12 No. 3, pp. 286-302. https://doi.org/10.1108/09513579910277375
Publisher
:MCB UP Ltd
Copyright © 1999, MCB UP Limited