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Accounting Systems in Cultural Context: A Research Framework for China Studies in Global Economy_论文

J O 哪 a 1   O f MO d e m  Ac c o u n t i n g   a n d   Au d i t i n g , Fe b r u a r y   2 0 1 7 , Vo 1 . 1 3 , No ? 2 , 4 5 ? 5 O   d o i : 1 0 . 1 7 2 6 5 / 1 5 4 8 - 6 5 8 3 / 2 01 7 . 0 2 . 0 01   N6  Ac c o u n t i n g   S y s t e ms   i n   Cu l t u r a l   Co n t e x t : A  Re s e a r c h   F r a me wo r k   f o r   Ch i n a   S t u d i e s   i n   Gl o b a 1   Ec o n o my   An t h o ny   Mo u ng   Yi n   Ch a n   Ry e r s o n   Un i v e r s i t y , To r o n t o , Ca n a d a   T h e   P e o p l e , s   R e p u b l i c   o f   C h i n a( P R C )i s   a   c o u n t r y   t h a t   h a s   g r e a t   p o t e n t i a l   t o   i n t e m砒i o n a l   b u   m。  。   ? He r   e n O m o u s   ma r k e t ,r e s o u r c e s ,a I l d   l a b o r   p o we r   a r e   i mp o r t a n t   t o   o t h e r   c o u n t r i e s   i n   t h ’ s   a g e   o f   g l o b a l   e c o n o my ?   Re s e a r c h   s t u d i e s   o n   t he   P RC  a r e   v a l u a b l e   n o t   o n l y   t o   p o l i c y ma k e r s   i n   t h e   P RC  b u t   a l s o   t O   a   l a r g e r   a u d i e n c e   m  t h e   l o b a 1   b u s  e s s   c o mmu n i  . Ac c o u n t i ng   s t a n d a r d s   a n d   p r a c t i c e s   re a   c e n t r a l   t o   t h e   e c o n o m  c   o r d e r   o f   a n Y   s o c   e t y ?   As  a c c o u n t i n g  s y s t e ms  a r e  n o t  i s o l a t e d  f r o m s o c i a l  a n d  c u l t u r a l  s y s t e ms ,t o wa r d s  a l l  u i r d e r s t a n d i n g  O I   s O c i a l / c u l mr a 1   e n v i r O m e n t s   i n t e r a c t i n g   wi t h   a c c o u n t i n g   s y s t e ms   i n   t h e   P RC  n  i t u n  r f a c i l i t a t e s   t h e   mt e ma t l o n a l   i I l ve s t o r s   t 0   i I 1 t e r p  t   in f n c a i al   i nf o r ma t i o n   a n d  t o  s e t   s t r at e gi e s   i n   d oi ng   bus i ne s s e s   I l l   he t   c Ou nt   _I t  s   e xp e c t e d   t l l a t   t h e   r e s e a r c h   r e s u l t s   o f   hi t s   k nd i   o f   p r o j e c t s   w i l l   h a v e   i mp l i c a t i o n s   t o   d i f e r e n t   a s p e c t s   o f   f ma n c   a l   d i s c l o s u r e   o f   c O mp a n i e s   i n   he t   P RC. Be ng i   g r o nd u e d   i n   t h e   c u r r e n t   a c c o u n t i n g   l i t e r a t u r e , t h e   p r o p o s e d   c O n c e p t u a I 缸 a me wO r k   m  t I 1 l s   p a p e r   i s   t o   d i s c e r n   t h e   i n t e r c o n n e c t i o n s   b e t we n  e a c c o u n t i n

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