Professionalisation and accounting in China: a historical and comparative review

Yee, Helen and West, Brian 2006, Professionalisation and accounting in China: a historical and comparative review, in IPA 2006 Conference papers, Cardiff Business School, Cardiff, Wales, pp. 1-44.

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Title Professionalisation and accounting in China: a historical and comparative review
Author(s) Yee, Helen
West, Brian
Conference name Interdisciplinary Perspective on Accounting. Conference (2006: Cardiff, Wales)
Conference location Cardiff, Wales
Conference dates 10-12 July 2006
Title of proceedings IPA 2006 Conference papers
Editor(s) Ezzamel, Mahmoud
Robson, Keith
Walker, Stephen
Publication date 2006
Conference series Interdisciplinary Perspective on Accounting Conference
Start page 1
End page 44
Publisher Cardiff Business School
Place of publication Cardiff, Wales
Keyword(s) accounting history
public accounting profession
Summary While applied broadly within the setting of accounting and some other occupations, “a profession” is a particularly Western concept with peculiarly British origins. Additionally, the significance of such status and the process of “professionalisation” by which it is acquired remain beset by lingering uncertainties. Examination of the sociology of the accounting occupation within non-Western locations can contribute to exposing and clarifying these problematic and contingent aspects of occupational stratification, as well as assist in redressing the bias towards English-speaking and European countries within the accounting history literature. Proceeding from these theoretical premises, a historical and comparative study of the accounting occupation within China is undertaken. This seeks to integrate the world’s most populous nation into the historical narrative of the professionalisation of accounting, and reinforces – often vividly – that accountants’ work status is not bound to any predetermined trajectory which is innate to the occupation. Instead, the variety of localised and time-specific variables which constitute the occupational context are shown to exert a dominating influence.
Notes Reproduced with the specific permission of the copyright owner.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
HERDC Research category E1 Full written paper - refereed
Copyright notice ©2006, Cardiff Business School
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Document type: Conference Paper
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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