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How do the Chinese management accountants cope with changes from a planned economy to a market economy

Ji, Xu‐dong; Lu, W.; Aiken, M. - In: Asian Review of Accounting 15 (2007) 1, pp. 45-61

accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese … China. Design/methodology/approach – Both field study and survey approaches were used in this project. Six selected Chinese … western investors to be better prepared if they have set up a business in China or are going to enter the Chinese market. …

Persistent link: https://www.econbiz.de/10014675791

Accounting education in modern China: an analysis of conditions and observations

Woodbine, Gordon Francis - In: Asian Review of Accounting 15 (2007) 1, pp. 62-71

People's Republic of China during the period 1998‐2003 as observed by an educator during his employment as a foreign expert … China and applies this knowledge in a descriptive fashion to an explanation of curriculum processes used in a modern … education programs in China are highly regulated. Methods of teaching and assessment are also inadequate and rely on tried and …

Persistent link: https://www.econbiz.de/10014675792

Determinants of disclosures of A‐, B‐ and H‐share companies

Liu, Jinghui; Alexander Eddie, Ian - In: Asian Review of Accounting 15 (2007) 1, pp. 72-92

Purpose – This study attempts to examine the issues relating to corporate financial reporting of Chinese listed companies under specified institutional settings as companies with different share‐categories are required to prepare annual reports under various General Accepted Accounting...

Persistent link: https://www.econbiz.de/10014675793

Approaches to learning accounting: a cross‐cultural study

Donald, John; Jackling, Beverley - In: Asian Review of Accounting 15 (2007) 2, pp. 100-121

Purpose – The purpose of this study is to examine the relationship between the cultural background of students and their learning approaches in a first year undergraduate accounting program. Design/methodology/approach – While prior research in this area has more generally focused on the...

Persistent link: https://www.econbiz.de/10014675794

The efficiency and profitability effects of China's modern enterprise restructuring programme

Chen, Gongmeng; Firth, Michael; Wei Zhang, Wei - In: Asian Review of Accounting 16 (2008) 1, pp. 74-91

Purpose – In the mid‐1990s, China introduced the Modern Enterprise System (MES) to selected state‐owned enterprises …. Originality/value – China's reform of SOEs is very important to the economic well‐being of the country. This paper is the first to …

Persistent link: https://www.econbiz.de/10014675803

Accounting conservatism in Greater China: the influence of institutions and incentives

Kung, Fan‐Hua (Alex); Ting, Chih‐Wen; James, Kieran - In: Asian Review of Accounting 16 (2008) 2, pp. 134-148

/methodology/approach – Geographic proximity, cultural affinity and integrated economic relations provide Greater China with a unique setting for …. Findings – The empirical results indicate that Hong Kong is the most conservative economy, followed by Taiwan and China …

Persistent link: https://www.econbiz.de/10014675806

Making the mainstream

Bisman, Jayne; Liao, Weini - In: Asian Review of Accounting 17 (2009) 3, pp. 180-197

the People's Republic of China (PRC) published in 25 of the mainstream English language accounting journals from 1999 to … China to investigate a broader range of topics, utilise an extended panoply of research perspectives and methods, and …

Persistent link: https://www.econbiz.de/10014675824

Special treatment regulation in China: potential unintended consequences

Green, Wendy; Czernkowski, Robert; Wang, Yi - In: Asian Review of Accounting 17 (2009) 3, pp. 198-211

. Originality/value – The ST status is unique to China and this paper is the first to report on potential reporting and audit …

Persistent link: https://www.econbiz.de/10014675825

The boycott model of foreign product purchase: an empirical test in China

Smith, Malcolm; Li, Qianpin - In: Asian Review of Accounting 18 (2010) 2, pp. 106-130

conflicts (i.e. war, economic, political, etc.) between Japan and China. …

Persistent link: https://www.econbiz.de/10014675835

Income tax liability for large corporations in China: 1998‐2007

Zeng, Tao - In: Asian Review of Accounting 18 (2010) 3, pp. 180-196

empirical study using the financial report data collected from China stock market financial statement database and corporate … changed dramatically in China in recent years, future studies should be conducted to explore the association between effective … long term. Given that corporate ownership has changed dramatically in China in recent year, future studies should be …

Persistent link: https://www.econbiz.de/10014675839