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A Comparative Study of Chinese Accounting System with Japanese and French Accounting Systems

Su, Qi and He, Qinqin (2009)
Department of Business Administration
Abstract
Purpose: We are trying to focus on the modes and processes of accounting standard setting in China in this thesis. By comparative studies with Japanese and French accounting systems, suggestions will be provided to improve Chinese accounting standard setting process.
Methodology: The methodologies we used in this thesis are mainly abduction and case studies. The primary data are coming from the official websites and our telephone interview with the related authorities. Journals, academic articles, books, and the Internet are the sources of our secondary data.
Theoretical perspectives: The classification of accounting by regulatory styles from Puxty (1987) and the causes of international differences from Nobes (2008) are the major... (More)
Purpose: We are trying to focus on the modes and processes of accounting standard setting in China in this thesis. By comparative studies with Japanese and French accounting systems, suggestions will be provided to improve Chinese accounting standard setting process.
Methodology: The methodologies we used in this thesis are mainly abduction and case studies. The primary data are coming from the official websites and our telephone interview with the related authorities. Journals, academic articles, books, and the Internet are the sources of our secondary data.
Theoretical perspectives: The classification of accounting by regulatory styles from Puxty (1987) and the causes of international differences from Nobes (2008) are the major theoretical perspectives we used in our thesis.
Empirical foundation: The empirical materials of Chinese accounting system are mainly from the official websites and our telephone interviews. Japanese and French empirical data are collected from the official websites and related reports.
Conclusions: Through our analysis of the environmental factors influencing accounting regulatory modes, we found that the public sector mode is the most suitable style for Chinese situation. However, lacking of independence, representative and transparency are the main problems existed in China. In order to improve the accounting standard setting, we provide our suggestions to the Chinese authorities by the comparative analysis with Japan and France. (Less)
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author
Su, Qi and He, Qinqin
supervisor
organization
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management of enterprises, Japanese and French accounting systems, causes of international differences, Chinese accounting standard setting, accounting, regulatory mode, Företagsledning, management
language
Swedish
id
2171859
date added to LUP
2009-06-08 00:00:00
date last changed
2012-11-12 11:57:35
@misc{2171859,
  abstract     = {Purpose: We are trying to focus on the modes and processes of accounting standard setting in China in this thesis. By comparative studies with Japanese and French accounting systems, suggestions will be provided to improve Chinese accounting standard setting process.
Methodology: The methodologies we used in this thesis are mainly abduction and case studies. The primary data are coming from the official websites and our telephone interview with the related authorities. Journals, academic articles, books, and the Internet are the sources of our secondary data.
Theoretical perspectives: The classification of accounting by regulatory styles from Puxty (1987) and the causes of international differences from Nobes (2008) are the major theoretical perspectives we used in our thesis.
Empirical foundation: The empirical materials of Chinese accounting system are mainly from the official websites and our telephone interviews. Japanese and French empirical data are collected from the official websites and related reports.
Conclusions: Through our analysis of the environmental factors influencing accounting regulatory modes, we found that the public sector mode is the most suitable style for Chinese situation. However, lacking of independence, representative and transparency are the main problems existed in China. In order to improve the accounting standard setting, we provide our suggestions to the Chinese authorities by the comparative analysis with Japan and France.},
  author       = {Su, Qi and He, Qinqin},
  keyword      = {Management of enterprises,Japanese and French accounting systems,causes of international differences,Chinese accounting standard setting,accounting,regulatory mode,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {A Comparative Study of Chinese Accounting System with Japanese and French Accounting Systems},
  year         = {2009},
}