Re-emergence of the public accounting profession in China : a hegemonic analysis

Yee, Helen 2009, Re-emergence of the public accounting profession in China : a hegemonic analysis, Critical perspectives on accounting, vol. 20, no. 1, pp. 71-92.

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Title Re-emergence of the public accounting profession in China : a hegemonic analysis
Author(s) Yee, Helen
Journal name Critical perspectives on accounting
Volume number 20
Issue number 1
Start page 71
End page 92
Total pages 21
Publisher Academic Press
Place of publication London, England
Publication date 2009-02
ISSN 1045-2354
1095-9955
Keyword(s) accounting history
Confucianism
Gramsci
hegemony
political ideology
profession-state dynamic
professionalisation process
public accounting profession
China
Summary This paper draws on Gramsci's concept of hegemony to examine and explain the circumstances leading to the re-emergence of the public accounting profession in China in the early 1980s. In particular, the paper attempts to understand the political and ideological influence upon the professionalisation process of the Chinese accountants. The paper not only highlights a major difference between the professionalisation process of the public accounting profession in China as compared to the West, but also the authoritative and dominant role assumed by the Chinese state in the whole societal set-up. Through effectively exercising its political and ideological leadership, the state successfully mobilised the Chinese accountants in the implementation of its economic-related agenda. The paper demonstrates that the state has clearly achieved hegemony within the accounting community, and further suggests that the state-accounting profession relationship could be likened to the father–son relationship as encompassed within the Confucian notion of wu lun.
Language eng
Field of Research 150101 Accounting Theory and Standards
150106 Sustainability Accounting and Reporting
Socio Economic Objective 939902 Education and Training Theory and Methodology
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2009
Copyright notice ©2007, Elsevier
Persistent URL http://hdl.handle.net/10536/DRO/DU:30016655

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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