Cultural and economic influences on current accounting standards in the People's Republic of China

International Journal of Accounting

Volumn 32, Issue 3, 1997, Pages 247-278

  Graham, Lynford E ^a,b   Li, Chunyan ^a  

^a RUTGERS UNIVERSITY   (United States)

^b RUTGERS UNIVERSITY   (United States)

Author keywords

Accounting; China; Harmonization; History and culture; People's Republic of China (PRC)

Indexed keywords

EID: 0007122535     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(97)90011-x     Document Type: Article

References (5)

1. Broadman, H.G. 1995. "Meeting the Challenge of Chinese Enterprise Reform." World Bank Discussion Paper. Washington, D.C.: The World Bank.
2. Cooper, B.J., T.Y. Wei, and L. Chow. 1994. "Accounting Education in China. " in J.O. Burns and B.E. Needles, Jr. Accounting Systems for the 21st Century: The Global Challenges. Seventh International Conference on Accounting Education. Tarrytown, NY: International Association for Accounting and Research and Elsevior Science Inc., pp. 23-28.
3. Cooper, B.J. and A.L. Rose. 1994. "A Western Accountancy Programme for the People's Republic of China." in J.O. Burns and B.E. Needles, Jr. Accounting Systems for the 21st Century: The Global Challenges. Seventh International Conference on Accounting Education. Tarrytown, NY: International Association for Accounting and Research and Elsevior Science Inc., pp. 29-34.
4. Committee on Accounting Procedure. 1953. Restatement and Revision of Accounting Research Bulletins. Accounting Research Bulletin No. 43. New York: American Institute of Certified Public Accountants, Chapter 4.
5. Coopers & Lybrand. 1993. A Comparison Between International, USA and PROC Accounting Standards on Major Accounting Issues. Hong Kong: Coopers & Lybrand.