Making the mainstream: An analysis of the scholarly literature on accounting in China, 1999-2008

Purpose – The purpose of this paper is to present the results of an analysis of 137 articles concerning accounting in the People's Republic of China (PRC) published in 25 of the mainstream English language accounting journals from 1999 to 2008. Design/methodology/approach – Within the tradition of bibliometric evaluation of literature in scholarly accounting journals, a content analysis is undertaken of the journal articles to identify and evaluate a range of features and trends in relation to publication outlets, authorship, research design and methods and subject matter. Findings – While prior studies have suggested the literature on accounting in the PRC is relatively immature, the analysis reveals an increased sophistication in relation to the subject matter, research paradigms and methods and characteristics of authorship of this literature within mainstream accounting journals. Research limitations/implications – Since a sample of only 25 mainstream international accounting journals is utilised, there remains obvious potential for examining the literature published in other types and other rankings of journals. Practical implications – Results of the analysis reveal apparent scope for researchers of accounting in China to investigate a broader range of topics, utilise an extended panoply of research perspectives and methods, and encourage new and emerging researchers to the area. Originality/value – The paper represents a follow-up to an earlier study on the topic, providing comparisons and contrasts with that earlier work. Further, the current review also explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field