A critique of qualitative accounting research in China

Purpose The purpose of this paper is threefold: it conducts a review of the literature identifying the challenges facing scholars of whom, English is their second language; it analyses the perspectives of authors on issues they consider significant in publishing China-centric research; and it provides a reflective and insightful analysis of the articles published the special issue. Design/methodology/approach The assertions raised in this paper were drawn from the research evidence in published articles on qualitative accounting research and China-centric research in accounting. The analysis of self-reflective comments provided by authors were analysed inductively using thematic analysis to identify and explore the issues considered important to the authors. Findings Research on accounting practice is primarily rooted in concepts developed in the Western-anglophone countries. China mimics this research when it adopts positivist methodologies. This paper highlights the advantages of qualitative research and the use of Chinese cultural theories (Buddhism, Taoism Confucianism) providing a human dimension to understanding accounting practice. Originality/value This study notes the benefits of Chinese cultural theories to understand the practice of accounting in China that is under-use in accounting research. The integration of traditional Chinese cultural philosophies underpinned by qualitative methods of research (case study, interviews, observation and document analysis) offers a novel perspective that extends the scope of research beyond the conventional economic analysis of organisational financial performance.