Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization

Guohua Zhang, Gordon Boyce and Kamran Ahmed

CRITICAL PERSPECTIVES ON ACCOUNTING, 2014, vol. 25, issue 8, 819-843

Abstract: Since the formation of the Peoples’ Republic of China (PRC) in 1949, the broad field of accounting education in China has undergone many changes in the context of a dramatically changing sociopolitical environment. The institutional mechanisms in Chinese university accounting education are examined in this paper, principally through a re-reading of the historical experience since 1949. We utilize an institutional theory frame to examine how action in the regulative, normative, and cultural-cognitive pillars have shaped accounting education from its heavily political orientation in the early years of the PRC to a more internationalized university accounting education system that has begun to take shape in contemporary China. We seek to contribute a contextualized understanding of contemporary China's accounting education, while adapting and extending the role of institutional theory in explaining education changes more broadly.

Keywords: Accounting education; China; Social; Institutional theory; Educational change (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:25:y:2014:i:8:p:819-843

DOI: 10.1016/j.cpa.2013.10.007

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