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historical evolution of accounting in China: the effects of culture
12 references·2 citing·43 second hop
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(2007)The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM (2016)Power distance belief and preference for transparency (2018)Lawyers, Political Embeddedness, and Institutional Continuity in China’s Transition from Socialism (2007)Politics and Business Group Formation in China: The Party in Control? (2012)In the Name of the Public: Environmental Protest and the Changing Landscape of Popular Contention in China (2015)
this work references cited by second hop

References

  • 1988The Confucius connection: From cultural roots to economic growth4,383 cited
  • 1981International Accounting and Multinational Enterprises548 cited
  • 1995Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory402 cited
  • 2005Why do national GAAP differ from IAS? The role of culture228 cited
  • 2005The Business of Lobbying in China198 cited
  • 2004A CRITICAL REVIEW OF TESTS OF GRAY THEORY OF CULTURAL RELEVANCE AND SUGGESTIONS FOR FUTURE RESEARCH133 cited
  • 2004An empirical assessment of Gray's accounting value constructs121 cited
  • 1995Accounting Reforms in China: Cultural Constraints on Implementation and Development116 cited
  • 1992CHINESE DOUBLE-ENTRY BOOKKEEPING BEFORE THE NINETEENTH CENTURY58 cited
  • 1998THE RISE AND FALL OF DEBIT-CREDIT BOOKKEEPING IN CHINA: HISTORY AND ANALYSIS47 cited
  • 2006Management Accounting Practices in the People's Republic of China30 cited
  • 1985International Accounting and Reporting30 cited

Cited by

  • 2013Exploring hegemonic change in China: a case of accounting evolution18 cited
  • 2024Accounting in the shadows of tradition: the role of national culture17 cited

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