Accounting research in China:commemorating the 40th anniversary of reform and opening up

Huacheng Wang; Kangtao Ye; Kai Zhong

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Accounting research in China:commemorating the 40th anniversary of reform and opening up

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摘要

This study reviews the influential accounting literature on China topics published both in international and Chinese journals in the recent four decades to celebrate the 40th anniversary of the reform and opening up in China.We first review the literature published in the first two decades,where normative research is dominant and financial accounting and managerial accounting are the main topics.Then, looking more in-depth at the most recent literature,we separately discuss the articles published from 1998 to 2007 and from 2008 to 2018,in which many topics are covered including financial accounting,managerial accounting,financial management and corporate governance,auditing and tax.Finally,conclusions and future suggestions are raised based on the issues explored over the past four decades.

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《中国工商管理研究前沿：英文版》 |2018年第4期|P.344-380|共37页
作者
Huacheng Wang; Kangtao Ye; Kai Zhong;
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作者单位

[1]School of Business;

Renmin University of China;

Beijing;

China;

[1]School of Business;

Renmin University of China;

Beijing;

China;

[2]University of international Business and Economics;

Beijing;

China;

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原文格式 PDF
正文语种 CHI
中图分类经济;
关键词
Literature review; Reform and opening up; Financial accounting; Managerial accounting; Auditing;

机译：文献综述;改革开放;财务会计;管理会计;审计;

Accounting research in China:commemorating the 40th anniversary of reform and opening up

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