Evaluation of research on Chinese accounting issues

Xu Dong Ji*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

10 Citations (Scopus)


With the increase in China’s participation in world political and economic affairs, Chinese accounting has attracted much scholarly attention. Many books and articles on the subject have been published. This paper reviews the published research in English and investigates the different interpretations of Chinese accounting by scholars from China as well as overseas. This paper also assesses the value of such research for the development of international accounting. The conclusion is that the development of accounting in China will be more close to international practice and that the changes for China will be fundamental and dramatic. Research into Chinese accounting will make these changes more understandable for western scholars.

Original languageEnglish
Pages (from-to)41-62
Number of pages22
JournalManagerial Finance
Issue number5
Publication statusPublished - 2000
Externally publishedYes


  • Accounting research
  • Chinese accounting
  • Financial accounting and reporting


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