Development of Accounting and Auditing Systems in China

Book: Development of Accounting and Auditing Systems in China , by Xu-Dong Ji, ISBN10: 0754616843, ISBN13: 9780754616849, Ashgate Publishing, Limited, January 2002, Hardcover

Arguing that with the increasing progress of international accounting harmonization, the importance of research on the historical evolution of accounting in countries other than the developed world is of greater importance, Ji (La Trobe U., Australia) explores the major events and reforms in Chinese accounting practice during the recent economic reform period beginning in the late 1970s. After discussing a survey of accounting practices that demonstrated that the implementation of western management accounting practices has been slow (except for short-term decision methods), he develops an empirical model for examining the impact of politics, economy, and culture on the development of Chinese accounting in the reform period. Reforms such as the promulgation of Chinese accounting standards, the promulgation of auditing standards, the development the accounting profession, and the establishment of auditing systems are then critically examined. Finally a few case studies demonstrate how Chinese accounting and auditing differ from western models. Annotation c. Book News, Inc., Portland, OR (booknews.com)

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