Amanda Sonnerfeldt
Universitetslektor
The interplay between global accounting firms and national institutional contexts: The establishment of the Big Four in China from 1978 to 2007
Författare
Summary, in English
This paper provides an analysis of the establishment of global accounting firms (the ‘Big Four’) in China between 1978 and 2007. Drawing on the extant literature on professional service firms, and the work of Faulconbridge and Muzio (2015), this paper examines how the Big Four entered China following the country’s ‘Reform and Opening-up’ and evolved from tentative representative offices to established accounting firms in the Chinese audit market. Based on an extensive analysis of archival materials and interviews, the findings of this paper show that the Big Four’s establishment in China has been deeply intertwined with the country’s socio-political and economic transition. It reveals important conjunctural moments in history that have provided the Big Four with important windows of opportunity to actively shape local institutional change to their own interests. This paper contributes to the extant accounting literature on the expansion of the Big Four in China by highlighting the interplay between their surrounding institutional context and their capacity for agency.
Avdelning/ar
- Redovisning och finans
Publiceringsår
2022
Språk
Engelska
Sidor
95-124
Publikation/Tidskrift/Serie
Accounting History
Volym
27
Issue
1
Dokumenttyp
Artikel i tidskrift
Förlag
SAGE Publications
Ämne
- Business Administration
Nyckelord
- public accounting profession
- the Big Four
- institutional change
- china
Aktiv
Published
Projekt
- ‘Standards for assurance in a globalizing world’ funded by Ragnar Söderbergs Stiftelse completed 30/4/2017
ISBN/ISSN/Övrigt
- ISSN: 1032-3732