Diversities in the professional organization of accountants : a comparability study with insights from the Chinese experience

While spatial, historical and cultural variations across different countries have prevented any generalisation to be made of the professionalization process, various analytical themes can be said to have emerged in scholarly inquires relating to the professional organization of accountants. In highlighting these broad themes, this study argues that they have all revolved around one important relationship-that of the state and the accounting profession. The dynamics and the fluid nature of this intriguing relationship is further captured and contrasted in this study through an investigation of an episode of intra-professional conflict during the professionalization experience of the Chinese accountants.