Public Accounting in China: The Role of Occupational Community within a Globalized Profession*

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2022-12-07 DOI:10.1111/1911-3838.12328
Shelagh Campbell, Yingqi Li, Zhou Zhang, Paul Sinclair
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引用次数: 0

Abstract

The globalization of the world economy has brought drastic changes to institutions of work and the structures that support them. This paper analyzes the evolving public accounting profession in China. We constructed a unique qualitative data set by conducting two rounds of on-site interviews with public practice accountants in Chinese domestic and international firms in 2015 and 2016. Through narrative analysis of accountants' careers, we find that domestic accountants form a distinct group based on their role in supporting the Chinese accounting profession and the pressures, challenges, and opportunities they face in career choice and work conditions. Our study reveals how the well-known distinctions of language, training, and international experience are further entwined with strong ties to state policy and the “transmission belt” of information flowing between regulatory bodies and workplace institutions. The accounting profession in China shares much in common with the “Western” form of the profession, evidence of the institutional isomorphism documented in the literature on Big 4 firms. Our study highlights additional nuances surrounding regulation and control of the accounting field, notable in domestic firms, which distinguish the Chinese profession within the global field.

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中国公共会计:全球化职业中职业共同体的作用†
世界经济的全球化给工作机构及其支持结构带来了巨大变化。本文分析了中国不断演变的公共会计行业。我们在 2015 年和 2016 年对中国国内和国际事务所的公共执业会计师进行了两轮现场访谈,从而构建了一个独特的定性数据集。通过对会计师职业生涯的叙事分析,我们发现国内会计师形成了一个独特的群体,基于他们在支持中国会计行业中所扮演的角色,以及他们在职业选择和工作条件方面所面临的压力、挑战和机遇。我们的研究揭示了众所周知的语言、培训和国际经验等区别是如何与国家政策以及监管机构和工作场所机构之间的信息 "传输带 "紧密联系在一起的。中国的会计行业与 "西方 "的会计行业有许多共同之处,这也是有关四大会计师事务所的文献中所记载的制度同构现象的证据。我们的研究强调了围绕会计领域监管和控制的其他细微差别,尤其是在国内企业中,这些细微差别使中国的会计行业在全球领域中脱颖而出。
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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