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Accounting in China in transition, 1949-2000 [[electronic resource] /] / Allen Huang, Ronald Ma
| Accounting in China in transition, 1949-2000 [[electronic resource] /] / Allen Huang, Ronald Ma |
| Autore | Huang Allen |
| Pubbl/distr/stampa | River Edge, N.J., : World Scientific, c2001 |
| Descrizione fisica | 1 online resource (138 p.) |
| Disciplina |
657.0951
657/.0951/09045 657/095109045 |
| Collana | Accounting and business in Asia |
| Soggetto topico |
Accounting - China - History - 20th century
Finance - China - History - 20th century |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-281-94834-9
9786611948344 981-279-955-9 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
CONTENTS; Preface; Chapter 1 Introduction; Chapter 2 Brief History of Accounting in China up to 1949; 2.1 Indigenous Accounting Systems; 2.2 Adoption of Western Double-Entry Bookkeeping; PART A: ACCOUNTING IN MAO'S CHINA; Chapter 3 Establishment Phase: 1949 - 1957
3.1 Political Economic and Social Developments in the Establishment Phase 3.2 Business Enterprises under a Centrally-Planned Economy; 3.3 Development of New Accounting Systems and Practices Chapter 4 Great Leap Forward: 1958 - 1962 4.1 Political Motivation for and the Economic Outcome of the GLF 4.2 Accounting under the GLF; Chapter 5 Recovery Phase: 1963 - 1965; 5.1 Accounting in the Recovery Phase; Chapter 6 Cultural Revolution: 1966 - 1978; 6.1 Accounting under the CR; PART B: ACCOUNTING IN DENG'S CHINA Chapter 7 Political Scene in Deng's China 7.1 Marriage of Static Political System to Dynamic Economic Reform; 7.2 Cycles of Economic Reform in the 1980's; 7.3 Political Accommodation to Economic Reform ; 7.4 Communist Ideological Issues Revisited Chapter 8 Initial Economic Reform: 1978 - 1984 8.1 Economic Reform 1978-1984; 8.2 Accounting Development 1978-1984; Chapter 9 Planned Commodity Economy: 1984 - 1991; 9.1 Economic Reform 1984 - 1991 ; 9.2 Accounting Reform 1984 - 1991; Chapter 10 Socialist Market Economy Since 1992 10.1 Economic Reform since 1992 |
| Record Nr. | UNINA-9910454071403321 |
Huang Allen
|
||
| River Edge, N.J., : World Scientific, c2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in China in transition, 1949-2000 [[electronic resource] /] / Allen Huang, Ronald Ma
| Accounting in China in transition, 1949-2000 [[electronic resource] /] / Allen Huang, Ronald Ma |
| Autore | Huang Allen |
| Pubbl/distr/stampa | River Edge, N.J., : World Scientific, c2001 |
| Descrizione fisica | 1 online resource (138 p.) |
| Disciplina |
657.0951
657/.0951/09045 657/095109045 |
| Collana | Accounting and business in Asia |
| Soggetto topico |
Accounting - China - History - 20th century
Finance - China - History - 20th century |
| ISBN |
1-281-94834-9
9786611948344 981-279-955-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
CONTENTS; Preface; Chapter 1 Introduction; Chapter 2 Brief History of Accounting in China up to 1949; 2.1 Indigenous Accounting Systems; 2.2 Adoption of Western Double-Entry Bookkeeping; PART A: ACCOUNTING IN MAO'S CHINA; Chapter 3 Establishment Phase: 1949 - 1957
3.1 Political Economic and Social Developments in the Establishment Phase 3.2 Business Enterprises under a Centrally-Planned Economy; 3.3 Development of New Accounting Systems and Practices Chapter 4 Great Leap Forward: 1958 - 1962 4.1 Political Motivation for and the Economic Outcome of the GLF 4.2 Accounting under the GLF; Chapter 5 Recovery Phase: 1963 - 1965; 5.1 Accounting in the Recovery Phase; Chapter 6 Cultural Revolution: 1966 - 1978; 6.1 Accounting under the CR; PART B: ACCOUNTING IN DENG'S CHINA Chapter 7 Political Scene in Deng's China 7.1 Marriage of Static Political System to Dynamic Economic Reform; 7.2 Cycles of Economic Reform in the 1980's; 7.3 Political Accommodation to Economic Reform ; 7.4 Communist Ideological Issues Revisited Chapter 8 Initial Economic Reform: 1978 - 1984 8.1 Economic Reform 1978-1984; 8.2 Accounting Development 1978-1984; Chapter 9 Planned Commodity Economy: 1984 - 1991; 9.1 Economic Reform 1984 - 1991 ; 9.2 Accounting Reform 1984 - 1991; Chapter 10 Socialist Market Economy Since 1992 10.1 Economic Reform since 1992 |
| Record Nr. | UNINA-9910782279703321 |
|
Huang Allen
|
||
| River Edge, N.J., : World Scientific, c2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in China in transition, 1949-2000 [[electronic resource] /] / Allen Huang, Ronald Ma
| Accounting in China in transition, 1949-2000 [[electronic resource] /] / Allen Huang, Ronald Ma |
| Autore | Huang Allen |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | River Edge, N.J., : World Scientific, c2001 |
| Descrizione fisica | 1 online resource (138 p.) |
| Disciplina |
657.0951
657/.0951/09045 657/095109045 |
| Collana | Accounting and business in Asia |
| Soggetto topico |
Accounting - China - History - 20th century
Finance - China - History - 20th century |
| ISBN |
1-281-94834-9
9786611948344 981-279-955-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
CONTENTS; Preface; Chapter 1 Introduction; Chapter 2 Brief History of Accounting in China up to 1949; 2.1 Indigenous Accounting Systems; 2.2 Adoption of Western Double-Entry Bookkeeping; PART A: ACCOUNTING IN MAO'S CHINA; Chapter 3 Establishment Phase: 1949 - 1957
3.1 Political Economic and Social Developments in the Establishment Phase 3.2 Business Enterprises under a Centrally-Planned Economy; 3.3 Development of New Accounting Systems and Practices Chapter 4 Great Leap Forward: 1958 - 1962 4.1 Political Motivation for and the Economic Outcome of the GLF 4.2 Accounting under the GLF; Chapter 5 Recovery Phase: 1963 - 1965; 5.1 Accounting in the Recovery Phase; Chapter 6 Cultural Revolution: 1966 - 1978; 6.1 Accounting under the CR; PART B: ACCOUNTING IN DENG'S CHINA Chapter 7 Political Scene in Deng's China 7.1 Marriage of Static Political System to Dynamic Economic Reform; 7.2 Cycles of Economic Reform in the 1980's; 7.3 Political Accommodation to Economic Reform ; 7.4 Communist Ideological Issues Revisited Chapter 8 Initial Economic Reform: 1978 - 1984 8.1 Economic Reform 1978-1984; 8.2 Accounting Development 1978-1984; Chapter 9 Planned Commodity Economy: 1984 - 1991; 9.1 Economic Reform 1984 - 1991 ; 9.2 Accounting Reform 1984 - 1991; Chapter 10 Socialist Market Economy Since 1992 10.1 Economic Reform since 1992 |
| Record Nr. | UNINA-9910822666003321 |
|
Huang Allen
|
||
| River Edge, N.J., : World Scientific, c2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting with heart : China's role in international finance and business / / Wang Jun
| Accounting with heart : China's role in international finance and business / / Wang Jun |
| Autore | Jun Wang |
| Pubbl/distr/stampa | Singapore : , : John Wiley & Sons (Asia) Pte Ltd, , 2010 |
| Descrizione fisica | 1 online resource (212 p.) |
| Disciplina |
337.51
657.0951 |
| Soggetto topico | Accounting - China |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-19951-4
1-118-58056-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
COVER; CONTENTS; TITLE PAGE; COPYRIGHT PAGE; FOREWORD; INTRODUCTION; Chapter 1: Recharging Yourself to Face the Challenge; PEKING UNIVERSITY: A DREAM SHARED BY FATHER AND DAUGHTER; MOLDING AND CREATING: "THE COMPANY OF VIRTUOUS PERSONS ENHANCES THE INTELLECT"; RETURN TO THE FURNACE: "REVIEW THE OLD TO LEARN THE NEW"; TO STUDY, ONE MUST UNDERSTAND THE METHOD OF INPUT AND OUTPUT; TACKLING KEY ISSUES: HEAVEN REWARDS THE DILIGENT; THERE IS NO END TO LEARNING AND WE SHOULD CHERISH TIME; THE FUTURE: A MAN OF NOBLE CHARACTER FINDS STRENGTH WITHIN IN THE COURSE OF VICISSITUDES
Chapter 2: "Uphold Morality on Strong Shoulders and Create Brilliant Writings with a Fine Hand"TO ENSURE THE SUCCESS OF THE ACCOUNTANCY PROFESSION, WORK FOR THE URGENT IMPLEMENTATION OF THE ACCOUNTING TALENT STRATEGY; THE ACCOUNTING TALENT STRATEGY: AN ESSENTIAL PATHWAY TOWARD ECONOMIC AND SOCIETAL DEVELOPMENT; IMPLEMENTING THE ACCOUNTING TALENT STRATEGY IS AN IMPORTANT FOUNDATION FOR IMPROVING ENTERPRISE MANAGEMENT AND ADMINISTRATION AND FOR IMPROVING CORE COMPETITIVENESS IMPLEMENTING THE ACCOUNTING TALENT STRATEGY IS AN OBJECTIVE REQUIREMENT FOR ADAPTING TO THE GLOBALIZATION OF THE ECONOMY AND THE INTERNATIONALIZATION OF ACCOUNTINGFULLY DEVELOP CHAMPIONS OF ACCOUNTANCY, WITH THE BUILDING OF ABILITIES AS THE CORE, AND THE BUILDING OF NEW SYSTEMS AS THE BASIS; Chapter 3: Making Your Writings More Citable and Your Students More Useful to Society; DILIGENT REMINDERS AND CONSTANT CORRECTIONS; TAKING A BIRD'S-EYE VIEW AND CHECKING THE REAR VIEW; INDEPENDENT INNOVATION; MAINTAINING YOUR PASSION; HOW TO NURTURE LEADERS; LIBERAL EDUCATION; STRENGTHEN MANAGEMENT Chapter 4: Honesty is the Core of Integrity Awakening is the Prerequisite to Achievement; TAKING STOCK AND RAISING AWARENESS; ENHANCING TRAINING FOR LEADERSHIP AND RAISING TALENT BUILDING TO A NEW PHASE; Chapter 5: Innovative Thinking and the Pursuit of Excellence; FROM MANAGER TO LEADER; THE PURSUIT OF EXCELLENCE: FROM LEADER TO POLICYMAKER; Chapter 6: A Good Essay is the Result of Good Subject Matter; Steady Progress is the Result of Strong Resolve; Chapter 7: Studying Philosophy: Clear Directions at a Glance; THE AFFINITY BETWEEN ACCOUNTING AND PHILOSOPHY WHY DO WE EMPHASIZE THE NEED TO STUDY PHILOSOPHY?HOW TO MASTER PHILOSOPHY; HOW TO APPLY PHILOSOPHY EFFECTIVELY; Chapter 8: Studying Classics for Enlightenment; WHAT ARE THE CLASSICS?; WHY IT IS IMPORTANT TO STUDY CLASSICS; HOW TO STUDY CLASSICS; WHAT CLASSICS ARE TO BE STUDIED AND APPRECIATED?; HOW TO USE CLASSICS; APPENDIX; INDEX |
| Record Nr. | UNINA-9910141615703321 |
|
Jun Wang
|
||
| Singapore : , : John Wiley & Sons (Asia) Pte Ltd, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting with heart : China's role in international finance and business / / Wang Jun
| Accounting with heart : China's role in international finance and business / / Wang Jun |
| Autore | Jun Wang |
| Pubbl/distr/stampa | Singapore : , : John Wiley & Sons (Asia) Pte Ltd, , 2010 |
| Descrizione fisica | 1 online resource (212 p.) |
| Disciplina |
337.51
657.0951 |
| Soggetto topico | Accounting - China |
| ISBN |
1-119-19951-4
1-118-58056-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
COVER; CONTENTS; TITLE PAGE; COPYRIGHT PAGE; FOREWORD; INTRODUCTION; Chapter 1: Recharging Yourself to Face the Challenge; PEKING UNIVERSITY: A DREAM SHARED BY FATHER AND DAUGHTER; MOLDING AND CREATING: "THE COMPANY OF VIRTUOUS PERSONS ENHANCES THE INTELLECT"; RETURN TO THE FURNACE: "REVIEW THE OLD TO LEARN THE NEW"; TO STUDY, ONE MUST UNDERSTAND THE METHOD OF INPUT AND OUTPUT; TACKLING KEY ISSUES: HEAVEN REWARDS THE DILIGENT; THERE IS NO END TO LEARNING AND WE SHOULD CHERISH TIME; THE FUTURE: A MAN OF NOBLE CHARACTER FINDS STRENGTH WITHIN IN THE COURSE OF VICISSITUDES
Chapter 2: "Uphold Morality on Strong Shoulders and Create Brilliant Writings with a Fine Hand"TO ENSURE THE SUCCESS OF THE ACCOUNTANCY PROFESSION, WORK FOR THE URGENT IMPLEMENTATION OF THE ACCOUNTING TALENT STRATEGY; THE ACCOUNTING TALENT STRATEGY: AN ESSENTIAL PATHWAY TOWARD ECONOMIC AND SOCIETAL DEVELOPMENT; IMPLEMENTING THE ACCOUNTING TALENT STRATEGY IS AN IMPORTANT FOUNDATION FOR IMPROVING ENTERPRISE MANAGEMENT AND ADMINISTRATION AND FOR IMPROVING CORE COMPETITIVENESS IMPLEMENTING THE ACCOUNTING TALENT STRATEGY IS AN OBJECTIVE REQUIREMENT FOR ADAPTING TO THE GLOBALIZATION OF THE ECONOMY AND THE INTERNATIONALIZATION OF ACCOUNTINGFULLY DEVELOP CHAMPIONS OF ACCOUNTANCY, WITH THE BUILDING OF ABILITIES AS THE CORE, AND THE BUILDING OF NEW SYSTEMS AS THE BASIS; Chapter 3: Making Your Writings More Citable and Your Students More Useful to Society; DILIGENT REMINDERS AND CONSTANT CORRECTIONS; TAKING A BIRD'S-EYE VIEW AND CHECKING THE REAR VIEW; INDEPENDENT INNOVATION; MAINTAINING YOUR PASSION; HOW TO NURTURE LEADERS; LIBERAL EDUCATION; STRENGTHEN MANAGEMENT Chapter 4: Honesty is the Core of Integrity Awakening is the Prerequisite to Achievement; TAKING STOCK AND RAISING AWARENESS; ENHANCING TRAINING FOR LEADERSHIP AND RAISING TALENT BUILDING TO A NEW PHASE; Chapter 5: Innovative Thinking and the Pursuit of Excellence; FROM MANAGER TO LEADER; THE PURSUIT OF EXCELLENCE: FROM LEADER TO POLICYMAKER; Chapter 6: A Good Essay is the Result of Good Subject Matter; Steady Progress is the Result of Strong Resolve; Chapter 7: Studying Philosophy: Clear Directions at a Glance; THE AFFINITY BETWEEN ACCOUNTING AND PHILOSOPHY WHY DO WE EMPHASIZE THE NEED TO STUDY PHILOSOPHY?HOW TO MASTER PHILOSOPHY; HOW TO APPLY PHILOSOPHY EFFECTIVELY; Chapter 8: Studying Classics for Enlightenment; WHAT ARE THE CLASSICS?; WHY IT IS IMPORTANT TO STUDY CLASSICS; HOW TO STUDY CLASSICS; WHAT CLASSICS ARE TO BE STUDIED AND APPRECIATED?; HOW TO USE CLASSICS; APPENDIX; INDEX |
| Record Nr. | UNINA-9910830372203321 |
|
Jun Wang
|
||
| Singapore : , : John Wiley & Sons (Asia) Pte Ltd, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Adoption of Anglo-American models of corporate governance and financial reporting in China / / by Huiying Wu, Chris Patel
| Adoption of Anglo-American models of corporate governance and financial reporting in China / / by Huiying Wu, Chris Patel |
| Autore | Wu Huiying |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (270 pages) : illustrations, tables |
| Disciplina | 657.0951 |
| Collana | Studies in Managerial and Financial Accounting |
| Soggetto topico |
Accounting - China
Auditing - China Financial statements - China |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78350-897-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910460263603321 |
|
Wu Huiying
|
||
| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Adoption of Anglo-American models of corporate governance and financial Reporting in China [[electronic resource] /] / edited by Huiying Wu, Chris Patel
| Adoption of Anglo-American models of corporate governance and financial Reporting in China [[electronic resource] /] / edited by Huiying Wu, Chris Patel |
| Autore | Wu Huiying (Accountant) |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (270 pages) : illustrations, tables |
| Disciplina | 657.0951 |
| Altri autori (Persone) |
WuHuiying
PatelChris |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Business & Economics - Accounting - Financial
Accounting Financial accounting Accounting - China Financial statements - China Auditing - China |
| ISBN | 1-78350-897-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Global convergence and corporate governance-related financial reporting issues -- The development of accounting thought and practices in China -- An integrated institutional perspective -- Research design -- The corporate governance and accounting environment in China -- Corporate governance-related financial reporting issues in China : empirical evidence -- Summary and conclusion. |
| Record Nr. | UNINA-9910787373603321 |
|
Wu Huiying (Accountant)
|
||
| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Adoption of Anglo-American models of corporate governance and financial Reporting in China / / edited by Huiying Wu, Chris Patel
| Adoption of Anglo-American models of corporate governance and financial Reporting in China / / edited by Huiying Wu, Chris Patel |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (270 pages) : illustrations, tables |
| Disciplina | 657.0951 |
| Altri autori (Persone) |
WuHuiying
PatelChris |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Business & Economics - Accounting - Financial
Accounting Financial accounting Accounting - China Financial statements - China Auditing - China |
| ISBN | 1-78350-897-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Global convergence and corporate governance-related financial reporting issues -- The development of accounting thought and practices in China -- An integrated institutional perspective -- Research design -- The corporate governance and accounting environment in China -- Corporate governance-related financial reporting issues in China : empirical evidence -- Summary and conclusion. |
| Record Nr. | UNINA-9910826908903321 |
| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The big four and the development of the accounting profession in China / / by Paul Gillis
| The big four and the development of the accounting profession in China / / by Paul Gillis |
| Autore | Gillis Paul |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Group Publishing Limited, , 2014 |
| Descrizione fisica | 1 online resource (362 p.) |
| Disciplina | 657.0951 |
| Collana | Studies in the Development of Accounting Thought |
| Soggetto topico |
Accounting - China
Auditing - China Finance - China |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78350-486-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FRONT COVER; THE BIG FOUR AND THE DEVELOPMENT OF THE ACCOUNTING PROFESSION IN CHINA; COPYRIGHT PAGE; CONTENTS; ACKNOWLEDGMENTS; LIST OF ABBREVIATIONS; LIST OF TABLES; 1. INTRODUCTION; 1.1. Introduction; 1.2. The Purpose and Significance of this Book; 1.3. The Research Question; 1.4. Overview of Methodology; 1.5. Limitations and Delimitations; 1.6. Organization of the Book; 2. THEORETICAL FOUNDATIONS; 2.1. Historical Critical Accounting Research; 2.2. Alternative Theoretical Foundations for Historical Accounting Research; 3. THE BIG FOUR; 3.1. The Big Four; 3.2. Globalization of the Big Four
3.3. The Big Four in Emerging Markets 3.4. Law Firms; 4. BUILDING FOUNDATIONS; 4.1. Accounting Practices in Early China; 4.2. War and Revolution; 4.3. China Opens to the World; 4.4. Tiananmen Square; 5. FOREIGN DIRECT INVESTMENT AND CAPITAL MARKETS AS HEGEMONIC PROJECTS; 5.1. Foreign Direct Investment; 5.2. Joint Venture Accounting Firms; 5.3. Development of Capital Markets; 5.4. Accounting Frauds and Scandals; 5.5. Securities Regulation; 6. MAINTAINING HEGEMONY; 6.1. The People Dimension; 6.2. Member Firms in China; 6.3. China and the World Trade Organization 6.4. Competition Between the Big Four 6.5. Structure of the Accounting Market in China; 7. COUNTER-HEGEMONY; 7.1. Accounting and Auditing Standards; 7.2. Licensing of Certified Public Accountants; 7.3. Local Firm Reforms; 7.4. Audit Rotation; 7.5. Mainland Chinese Firms and the H-Share Market; 8. ANALYSIS AND CONCLUSIONS; 8.1. How the Big Four Came to Dominate Accounting Markets in China; 8.2. Why the Big Four Came to Dominate Accounting Markets in China; 8.3. How Have Indigenous Firms Tried to Break the Dominance of the Big Four?; 9. IMPLICATIONS AND TOPICS FOR FURTHER RESEARCH 9.1. What the Big Four Needs to Do 9.2. What Local Firms Need to Do; 9.3. What Regulators Need to Do; 9.4. Further Research Topics; REFERENCES; ABOUT THE AUTHOR; INDEX |
| Record Nr. | UNINA-9910464557503321 |
|
Gillis Paul
|
||
| Bingley, England : , : Emerald Group Publishing Limited, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The big four and the development of the accounting profession in China / / by Paul Gillis
| The big four and the development of the accounting profession in China / / by Paul Gillis |
| Autore | Gillis Paul |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Group Publishing Limited, , 2014 |
| Descrizione fisica | 1 online resource (362 p.) |
| Disciplina | 657.0951 |
| Collana | Studies in the Development of Accounting Thought |
| Soggetto topico |
Accounting - China
Auditing - China Finance - China |
| ISBN | 1-78350-486-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FRONT COVER; THE BIG FOUR AND THE DEVELOPMENT OF THE ACCOUNTING PROFESSION IN CHINA; COPYRIGHT PAGE; CONTENTS; ACKNOWLEDGMENTS; LIST OF ABBREVIATIONS; LIST OF TABLES; 1. INTRODUCTION; 1.1. Introduction; 1.2. The Purpose and Significance of this Book; 1.3. The Research Question; 1.4. Overview of Methodology; 1.5. Limitations and Delimitations; 1.6. Organization of the Book; 2. THEORETICAL FOUNDATIONS; 2.1. Historical Critical Accounting Research; 2.2. Alternative Theoretical Foundations for Historical Accounting Research; 3. THE BIG FOUR; 3.1. The Big Four; 3.2. Globalization of the Big Four
3.3. The Big Four in Emerging Markets 3.4. Law Firms; 4. BUILDING FOUNDATIONS; 4.1. Accounting Practices in Early China; 4.2. War and Revolution; 4.3. China Opens to the World; 4.4. Tiananmen Square; 5. FOREIGN DIRECT INVESTMENT AND CAPITAL MARKETS AS HEGEMONIC PROJECTS; 5.1. Foreign Direct Investment; 5.2. Joint Venture Accounting Firms; 5.3. Development of Capital Markets; 5.4. Accounting Frauds and Scandals; 5.5. Securities Regulation; 6. MAINTAINING HEGEMONY; 6.1. The People Dimension; 6.2. Member Firms in China; 6.3. China and the World Trade Organization 6.4. Competition Between the Big Four 6.5. Structure of the Accounting Market in China; 7. COUNTER-HEGEMONY; 7.1. Accounting and Auditing Standards; 7.2. Licensing of Certified Public Accountants; 7.3. Local Firm Reforms; 7.4. Audit Rotation; 7.5. Mainland Chinese Firms and the H-Share Market; 8. ANALYSIS AND CONCLUSIONS; 8.1. How the Big Four Came to Dominate Accounting Markets in China; 8.2. Why the Big Four Came to Dominate Accounting Markets in China; 8.3. How Have Indigenous Firms Tried to Break the Dominance of the Big Four?; 9. IMPLICATIONS AND TOPICS FOR FURTHER RESEARCH 9.1. What the Big Four Needs to Do 9.2. What Local Firms Need to Do; 9.3. What Regulators Need to Do; 9.4. Further Research Topics; REFERENCES; ABOUT THE AUTHOR; INDEX |
| Record Nr. | UNINA-9910789110703321 |
|
Gillis Paul
|
||
| Bingley, England : , : Emerald Group Publishing Limited, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
