This article induces the pragmatic structure of what financial reporting can be ? it does not deduce what financial reporting should be. Empirical studies can show that opportunism is not a feature generally of financial accounting in practice, but challenges exist in the post-Enron era. One...

This article captures the effects of 1990's privatization two decades later and challenges whether the expected outcomes of Government debt reduction, a change in share ownership, reduced union and government intervention, and improved efficiency have been achieved. It also addresses whether the...

This paper reviews the historical development of accounting in China during the modern era since 1911, dividing the period into three phases: the pre-revolution period (1911-49); the pre-reform period (1949-79); and the current period (1979-to date). Attention is focused on the development of...

Purpose – Since the Chinese government implemented its reform and open-up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in...

Purpose – Since the Chinese government implemented its reform and open‐up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in...

PURPOSE - Since the Chinese government implemented its reform and open-up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in the...

The effectiveness of the capital maintenance concept that became enshrined in British companies legislation during the 19th century was almost immediately undermined when companies were permitted to pay dividends from 'circulating' capital surpluses, even though overall there were losses of...

Despite successive professional pronouncements providing managers with scope to choose between two translation methods, the proportion of firms in Australia using the current method as compared to the temporal method has remained relatively constant over time. Here, use is made of environmental...