文章基本信息

标题：Accounting research in China: commemorating the 40th anniversary of reform and opening up
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作者：Huacheng Wang ; Kangtao Ye ; Kai Zhong 等
期刊名称：Frontiers of Business Research in China
印刷版ISSN：1673-7326
电子版ISSN：1673-7431
出版年度：2018
卷号：12
期号：1
页码：1-36
DOI：10.1186/s11782-018-0046-6
出版社：Higher Education Press, co-published with Springer-Verlag GmbH
摘要：This study reviews the influential accounting literature on China topics published both in international and Chinese journals in the recent four decades to celebrate the 40th anniversary of the reform and opening up in China. We first review the literature published in the first two decades, where normative research is dominant and financial accounting and managerial accounting are the main topics. Then, looking more in-depth at the most recent literature, we separately discuss the articles published from 1998 to 2007 and from 2008 to 2018, in which many topics are covered including financial accounting, managerial accounting, financial management and corporate governance, auditing and tax. Finally, conclusions and future suggestions are raised based on the issues explored over the past four decades.
关键词：Literature review;Reform and opening up;Financial accounting;Managerial accounting;Auditing