Scholarly Literature on Accounting in China 1999-2006: An Analysis and Evaluation
Weini Liao & Jayne Bisman
Working Paper No. 14/07
November 2007
About the Authors
- Weini Liao
School of Accounting and Computer Science
Charles Sturt University
- Jayne Bisman
School of Accounting & Computer Science
Charles Sturt University
Charles Sturt University – Faculty of Business Working Paper Series
Managing Editor: Associate Professor Jayne Bisman, School of Accounting, Bathurst
Editors: Dr P. Mathews, School of Commerce, Wagga Wagga
Associate Professor M. O'Mullane, School of Business, Albury
Dr R. Tierney, School of Marketing and Management, Bathurst
Dr D Ardagh, School of Commerce, Wagga Wagga
Ms K Mather, School of Computing and Mathematics, Wagga Wagga
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Table of Contents
- Abstract
- Introduction
- Prior research
- Method
- Results
- Discussion and conclusions
- References
Abstract
With the increasing role of China in the worldwide political arena and global markets, research on accounting in China can be of increasing value in forging international trade and investment, and in economic and accounting development. Accounting academics are claimed to be catalysts for the internationalisation and modernisation of China’s accounting systems (Tang, 2000). Thirty years ago there were very few published articles concerning accounting and accounting issues in China and which were published in English (Ji, 2000), and many aspects of accounting in this country still remain shrouded. Within the existing tradition of examining and analysing literature, publishing patterns, authorship, subject matter and research methodologies in scholarly accounting journal articles, this paper presents an analysis and evaluation of research on accounting in China published in 18 quality English language accounting journals across the 1999 to 2006 period. While this academic literature is still maturing, our analysis revealed an increasing sophistication in the literature in comparison to the findings of prior studies. We also explore some issues of concern arising from the analysis, and provide suggestions for furthering the research effort in this field.