Regulation and organisation of accountants in China

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.

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