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A socialist market economy with Chinese characteristics: The accounting annual report of China Mobile

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  • Xun Gong
  • Corinne Cortese

Abstract

Since the economic opening reform in the 1970s, China has undergone significant ideological change that has shifted the country’s focus from a planned economy to a market economy. The co-existence of a market economy with a socialist political regime offers a unique opportunity to explore the role of accounting in contemporary China. Using critical discourse analysis, we have analysed the production, distribution, and consumption of a leading Chinese SOE’s annual report that has a dual readership (i.e. Chinese and Western). We demonstrate that accounting reflects and helps naturalise the competing ideologies of a global market economy with strong government control.

Suggested Citation

  • Xun Gong & Corinne Cortese, 2017. "A socialist market economy with Chinese characteristics: The accounting annual report of China Mobile," Accounting Forum, Taylor & Francis Journals, vol. 41(3), pages 206-220, September.
    • Handle: RePEc:taf:accfor:v:41:y:2017:i:3:p:206-220
    DOI: 10.1016/j.accfor.2017.04.002
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    Cited by:

    1. Modell, Sven & Yang, ChunLei, 2018. "Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 41-59.
    2. Benhong Peng & Yu Tu & Guo Wei, 2018. "Can Environmental Regulations Promote Corporate Environmental Responsibility? Evidence from the Moderated Mediating Effect Model and an Empirical Study in China," Sustainability, MDPI, vol. 10(3), pages 1-16, February.
    3. Yaowen Xie & Qiang Bie & Hui Lu & Lei He, 2018. "Spatio-Temporal Changes of Oases in the Hexi Corridor over the Past 30 Years," Sustainability, MDPI, vol. 10(12), pages 1-18, November.
    4. Li, Xinxiang & Soobaroyen, Teerooven, 2021. "Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    5. Li, Teng & Belal, Ataur, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting forum, Elsevier, vol. 42(2), pages 199-217.

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