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    Exploring hegemonic change in China: a case of accounting evolution

    Access Status
    Fulltext not available
    Authors
    Xu, Lina
    Cortese, C.
    Zhang, E.
    Date
    2012
    Type
    Journal Article
    
    Metadata
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    Citation
    Xu, L. and Cortese, C. and Zhang, E. 2012. Exploring hegemonic change in China: a case of accounting evolution. Asian Review of Accounting. 21 (2): pp. 113-127.
    Source Title
    Asian Review of Accounting
    Additional URLs
    http://www.emeraldinsight.com/doi/pdfplus/10.1108/ARA-04-2012-0016
    ISSN
    1321-7348
    School
    CBS International
    URI
    http://hdl.handle.net/20.500.11937/25990
    Collection
    • Curtin Research Publications
    Abstract

    Purpose – This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China. Design/methodology/approach – Using Gramsci’s concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution in the Maoist era, and the move towards the socialist-market system in the Dengist era. Findings – This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people’s daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods. Originality/value – This paper contributes to understandings of Gramsci’s concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China. Keywords Accounting systems, China, Hegemony, Political ideology Paper type Research paper

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