Purpose – The purpose of this paper is to provide a detailed overview of the China Investment Corporation (CIC) and its structure, investment activities and possible future investments. Design/methodology/approach – This paper uses a case study approach and builds up a picture of sovereign...

Purpose – The purpose of this paper is to highlight a number of issues surrounding the sovereign wealth investment activities of the Chinese Government in Africa. Design/methodology/approach – The paper employs a case study approach, bringing together various news articles and reports from...

Purpose – The purpose of this paper is to provide a detailed overview of the China Investment Corporation (CIC) and its structure, investment activities and possible future investments. Design/methodology/approach – This paper uses a case study approach and builds up a picture of sovereign...

Purpose – The purpose of this paper is to highlight a number of issues surrounding the sovereign wealth investment activities of the Chinese Government in Africa. Design/methodology/approach – The paper employs a case study approach, bringing together various news articles and reports from...

This study provides a statistical analysis of the research involving mainland China accepted in Western accounting journals in the past thirty years (1978-2007). The analysis focuses on assessing the level of acceptance of China research and examining the publication patterns of these studies....

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...

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...

Traditional management accounting techniques such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis are said to be less useful in the present manufacturing environment. To succeed in the present dynamic business environment, tools or strategies such...

Outlines the history of accounting in China and reviews the literature published in English on the full range of Chinese accounting issues. Summarizes the contents of three books, refers to sections in other books and analyses journal articles by period, journal, research topic and research...