The re-emergence of the public accountancy profession in China: a contextual analysis

Little has been published on the professionalisation projects in non-English speaking countries. In particular, where these countries operate under a non-capitalist environment, the role of accountants and their professionalisation process have been relatively under-explored. This paper seeks to contribute to addressing this apparent gap by choosing the public accountancy profession in China as the subject matter of the research. This paper draws on Gramsci's concept of hegemony to examine the circumstances leading to the re-emergence of the public accountancy profossion in China. In particular, the paper attempts to understand the political ana' ideological influence upon the professionalisation process of the Chinese accountants. To this aim, the paper examines the social and cultural environment of China highlighting the importance attached to propagating the political ideology by the hegemonic ruling class in the history of China. The paper concludes that while the re-emergence of the CPA profession is a by-product of the government's push for economic reconstruction, the real contextual factor that led to the revival of the public accountancy profession is the political ideologies, which were propagated by the ruling political force in an attempt to establish hegemony.