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Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization

Author

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  • Zhang, Guohua
  • Boyce, Gordon
  • Ahmed, Kamran

Abstract

Since the formation of the Peoples’ Republic of China (PRC) in 1949, the broad field of accounting education in China has undergone many changes in the context of a dramatically changing sociopolitical environment. The institutional mechanisms in Chinese university accounting education are examined in this paper, principally through a re-reading of the historical experience since 1949. We utilize an institutional theory frame to examine how action in the regulative, normative, and cultural-cognitive pillars have shaped accounting education from its heavily political orientation in the early years of the PRC to a more internationalized university accounting education system that has begun to take shape in contemporary China. We seek to contribute a contextualized understanding of contemporary China's accounting education, while adapting and extending the role of institutional theory in explaining education changes more broadly.

Suggested Citation

  • Zhang, Guohua & Boyce, Gordon & Ahmed, Kamran, 2014. "Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 819-843.
    • Handle: RePEc:eee:crpeac:v:25:y:2014:i:8:p:819-843
    DOI: 10.1016/j.cpa.2013.10.007
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    References listed on IDEAS

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    2. Xue, Qingmei & Zan, Luca, 2022. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," MPRA Paper 114407, University Library of Munich, Germany.
    3. Hooks, Jill & Stewart, Ross, 2015. "The changing role of accounting: From consumers to shareholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 86-101.
    4. Qu, Xiaohui & Zhang, Guohua, 2015. "Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market," The International Journal of Accounting, Elsevier, vol. 50(2), pages 195-223.
    5. Cooper, David J., 2014. "On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 287-292.
    6. Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    7. Xue, Qingmei & Zan, Luca, 2023. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    8. Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley, 2018. "Insights from Accounting Practitioners on China's Convergence with IFRS," Australian Accounting Review, CPA Australia, vol. 28(1), pages 14-27, March.

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