Accounting in China in the last 30 years has changed deeply, in connection with one of the most astonishing process of economic development in the world. Most researchers focus their attention to business accounting, with attention to further needs for change in the future. This article takes a...

Transformations taking place in China are of crucial importance in the development of the world economy. The international community is turning its attention to China's move towards a market economy and assessing the likely impact on the years ahead. This paper aims to plot the evolution of...

In this paper, we present evidence that firms with concentrated ownership manage earnings when their large shareholders have an incentive to do so. The large shareholders of Chinese public firms often pledge their shares for loans. Before the split share reform in 2006, loan terms were based on...

While oral history still has a marginal role in accounting literature in general, it has not been applied at all in relation to the history of Chinese accounting. Within broader research on accounting change in China, this paper uses oral history to investigate patterns of the career of...

In our paper “The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective” (Critical Perspectives on Accounting, forthcoming 2022), we investigate Chinese accounting changes by reconstructing individual accountants’ experience...

In this paper, we present evidence that firms with concentrated ownership manage earnings when their large shareholders have an incentive to do so. The large shareholders of Chinese public firms often pledge their shares for loans. Before the split share reform in 2006, loan terms were based on...

Educators and regulators world-wide are recognizing a range of problems that are arising in both teaching and implementation of IFRS due to language and translation issues. The research question asks what it is about the English in which IFRS are written that causes problems for an effective...

The paper investigates change processes regarding the managerial aspects of organizing Cultural Heritage activities in China. The focus is not on the historical and artistic meanings of archeological discoveries in themselves; nor on the technical, scientific, and methodological repercussions of...

Machu Picchu is among the world's most controversial heritage sites. It represents a case where raising money through ticket sales and other activities, rather than an opportunity to fund site preservation, in fact constitutes a major threat to the survival of the site through overexploitation....

The paper is based on a field research in 2008/9 on the Chinese sites on Unesco World Heritage List (UWHL). The cases under study offer some insight into the complexity of the management of Chinese cultural organizations, as well as the problem of the presentation of China’s heritage in a new...