Zhang, Ying; Andrew, Jane; Rudkin, Kathy - In: Accounting, Auditing & Accountability Journal 25 (2012) October, pp. 1266-1289
Purpose – This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global process of neoliberalisation and financialisation of political and economic systems. It establishes that FVA forms part of the technical architecture of neoliberalism....