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Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021

Wen, Wenjun LU (2022) In Journal of Accounting in Emerging Economies 12(2). p.238-278
Abstract
Purpose
This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

Design/methodology/approach
This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

Findings
This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of... (More)
Purpose
This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

Design/methodology/approach
This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

Findings
This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

Research limitations/implications
This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

Originality/value
This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field. (Less)
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
China, professionalisation, public accounting profession
in
Journal of Accounting in Emerging Economies
volume
12
issue
2
pages
41 pages
publisher
Emerald Group Publishing Limited
external identifiers
  • scopus:85112104222
ISSN
2042-1168
DOI
10.1108/JAEE-11-2020-0292
language
English
LU publication?
yes
additional info
Public+accounting+profession
id
d4e90461-b8f9-4920-9725-511e7cf0c904
date added to LUP
2021-08-09 12:34:32
date last changed
2022-04-19 07:16:29
@article{d4e90461-b8f9-4920-9725-511e7cf0c904,
  abstract     = {{Purpose<br/>This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.<br/><br/>Design/methodology/approach<br/>This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.<br/><br/>Findings<br/>This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.<br/><br/>Research limitations/implications<br/>This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.<br/><br/>Originality/value<br/>This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.}},
  author       = {{Wen, Wenjun}},
  issn         = {{2042-1168}},
  keywords     = {{China; professionalisation; public accounting profession}},
  language     = {{eng}},
  number       = {{2}},
  pages        = {{238--278}},
  publisher    = {{Emerald Group Publishing Limited}},
  series       = {{Journal of Accounting in Emerging Economies}},
  title        = {{Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021}},
  url          = {{http://dx.doi.org/10.1108/JAEE-11-2020-0292}},
  doi          = {{10.1108/JAEE-11-2020-0292}},
  volume       = {{12}},
  year         = {{2022}},
}