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 last decade, several financial initiatives aimed at “reforming” the public sector in the UK have been produced by the Government. These initiatives seek to supplant historically established bureaucratic modes of governance, underpinned by a public service ethic, by market‐based...

Purpose – With the introduction of open door policy in 1978 and recent entrance to the World Trade Organisation (WTO), there seems to be a continuous growth of world business between China and the rest of the world. The purpose of this article is to make a comparison between Chinese...

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 – The study deals with institutional factors that have impact on the operation of east‐west alliances. Applying Kostova and Roth's terminology of institutional and relational contexts, this paper aims to address how alliance relationship based on resources, learning and performance...

During the 1980’s and 1990’s deregulation had become the “recipe” for many countries’ economies to obtain increased efficiency and lower prices. Yet many empirical and theoretical studies of deregulation show that expectations rarely became fulfilled. The purpose of this paper is to...

The U.S. antidumping legislation provides protection to domestic industries that face dumped imports. Restricting imports by imposing antidumping duties protects domestic firms from predatory pricing by foreign firms. At the same time it reduces competition in the domestic market. In cases where...

Explores the problems of manager development within the context of the move from a command to a free economy. Places particular emphasis on issues concerned with the education of manager educators and trainers, with reference to the Czech Republic. Proposes models of development for both large...

A range of agreements designed to revive East and Central European States′ (ECES) mutual trade and their trade with the former Soviet Union have proliferated since early 1993. Considers the extent to which these initiatives represent a genuine revival of regional co‐operation, and looks at...