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Amanda Sonnerfeldt. Foto.

Amanda Sonnerfeldt

Universitetslektor

Amanda Sonnerfeldt. Foto.

The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession

Författare

  • Wenjun Wen
  • Christopher Humphrey
  • Amanda Sonnerfeldt

Summary, in English

This paper provides a detailed, longitudinal study of the role and strategies of the Chinese Institute of Certified Public Accountants (CICPA) in building a Chinese home-grown public accounting profession since the late 1980s. Drawing on previously unaccessed archive materials and a series of interviews with senior representatives of the Chinese public accounting profession, this paper reveals a more nuanced empirical story of professional accounting development in China, in which the CICPA has had more strategic influence than is currently represented in the extant accounting literature. While the CICPA’s position vis-à-vis the state is a fragile one and necessitates on various occasions following specific state requirements and instructions, it has still been able to pursue its strategic intention of securing a nationalistic approach to professional accounting development. This paper analyses the shifting nature of the CICPA’s capacity for agency across three thematic areas of activities, including the CICPA’s efforts to counter the power and influence of the Big Four in China, promote the growth of indigenous accounting firms and support the establishment of the Communist Party branches in accounting firms.

Avdelning/ar

  • Redovisning och finans

Publiceringsår

2021

Språk

Engelska

Sidor

636-676

Publikation/Tidskrift/Serie

Accounting and Business Research

Volym

51

Issue

6–7

Dokumenttyp

Artikel i tidskrift

Förlag

Taylor & Francis

Ämne

  • Business Administration

Nyckelord

  • accounting professionalisation
  • national professional bodies
  • CICPA
  • big four
  • corporatism
  • China

Aktiv

Published

Projekt

  • ‘Standards for assurance in a globalizing world’ funded by Ragnar Söderbergs Stiftelse completed 30/4/2017

ISBN/ISSN/Övrigt

  • ISSN: 0001-4788