The legal and accounting environment of the non-profit organisations of China
| dc.contributor.author | Zhang, Qi | |
| dc.contributor.author | Lei, Lei | |
| dc.contributor.author | Brown, Alistair | |
| dc.date.accessioned | 2017-01-30T11:15:05Z | |
| dc.date.available | 2017-01-30T11:15:05Z | |
| dc.date.created | 2012-05-10T20:00:46Z | |
| dc.date.issued | 2011 | |
| dc.identifier.citation | Zhang, Qi and Lei, Lei and Brown, Alistair. 2011. The legal and accounting environment of the non-profit organisations of China. Legal Issues in Business 13: pp. 25-32. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/9819 | |
| dc.description.abstract |
This paper examines how the Chinese centrally planned legal/accounting environment associated with a non-profit sector facilitates the maintenance of tight government control in a rules-based setting. This study also shows how the legal milieu organises civil society and normalises the processes of Chinese not-for-profit services, particularly through state regulations and the use of accounting information. It appears that strict legislation on the accounting regulations and administration of Chinese not-for-profit organisations has the potential to compromise the activities and independence of not-for-profit organisations. | |
| dc.publisher | School of Business Law, Curtin Business School, Curtin University of Technology | |
| dc.title | The legal and accounting environment of the non-profit organisations of China | |
| dc.type | Journal Article | |
| dcterms.source.volume | 13 | |
| dcterms.source.startPage | 25 | |
| dcterms.source.endPage | 32 | |
| dcterms.source.issn | 1442911X | |
| dcterms.source.title | Legal Issues in Business | |
| curtin.department | School of Accounting | |
| curtin.accessStatus | Fulltext not available |