Research on Chinese Accounting Issues: A Review and Synthesis

Yining Chen and Kam C. Chan

Chinese Economy, 2009, vol. 42, issue 1, 98-128

Abstract: Over the past two decades, economic reforms have significantly changed the economy and accountancy in China. As the planned centralized economy is gradually replaced by a market-driven economy, the the profession of accountancy is emerging and playing an increasingly important role. This paper reviews and synthesizes the recent literature on Chinese accountancy issues. It highlights the leading individual and institutional contributors, the major focus and research methods of their studies, and the journals, articles, and scholars exerting the greatest influence upon research of accounting in China.

Date: 2009
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