Accounting has changed radically in China over the last 30 years, a transformation which is associated with one of the most astonishing episodes of economic development witnessed in modern times. Most researchers of accounting in China focus their attention on contemporary business accounting or...

Purpose – 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...

This study examines whether the earnings response coefficient (ERC) is conditional on the transparency of corporate governance (CG) in emerging markets. Using 81 of the top 100 Chinese firms that are listed either in mainland China or in Hong Kong, we find that the level of governance...

The exploration of accounting practices reported in this paper illustrates how perceptions of financial problems and notions of economic accountability develop within cultural and institutional environments that substantially differ from those of the business firm. The paper seeks to oppose a...

This paper focuses on the need for critical reflection on the theoretical/methodological characterization of that broad area of research referred to here as "strategy studies". The aim is to point out some of the features of this field that distinguish it from other scientific ambits (in...

The extension of management discourse to public-sector entities in Italy comes up against a particularly interesting case in museums and art organisations. Here more than anywhere else, perhaps, the rhetoric of managerialisation faces serious problems in understanding the nature of such...

The paper presents a model for understanding the inner economy of live music programs and organisations at a micro level, according to a management and accounting perspective. The complexity and variety of situations and solutions in organizing live music is described with reference to a number...

In recent years there has been increasing recognition of the marked national differences in approaches to accounting. What is less clearly appreciated is how accounting historiography is also fragmented into different national traditions,with diverse patterns and frameworks for reconstructing...