Institutional logics and institutional work: radical reform of the Chinese public accounting profession in the 1990s
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 27 April 2020
Issue publication date: 10 July 2020
Abstract
Purpose
This paper examines radical reform of the Chinese public accounting profession in the 1990s. In particular, the paper seeks to provide a more nuanced understanding of the sources, responses and processes of this radical institutional change that effectively paved the way for development of the Chinese accounting profession into the twenty-first century.
Design/methodology/approach
The empirical data that inform this study come from both archival materials (mostly in Chinese) and in-depth interviews. These data are analysed and interpreted from a neo-institutionalist perspective, drawing, in particular, on the concept of institutional logics and the concept of institutional work.
Findings
A state logic initially guided the development of the Chinese accounting profession but was seriously challenged in the 1990s following a series of high profile financial scandals. The findings reveal a shift to a new professional logic, which was made possible through multiple forms of institutional works instigated by various state actors.
Originality/value
Research into the radical reform of the Chinese public accounting profession in the 1990s was mostly quantitative in nature, focussing mainly on one reform programme, i.e. the disaffiliation of the accounting firms from their sponsoring agencies. This paper adopts a qualitative approach and is aimed at providing a deeper and more nuanced understanding of the institutional change process within its political and economic contexts.
Keywords
Acknowledgements
An earlier version of this paper was presented at the Jill McKinnon Research Seminar held at Macquarie University on 1 November 2018 and at the APIRA Conference held in Auckland, 1-3 July 2019. The author wishes to acknowledge the helpful comments of those who participated at the two events. Gratitude is also expressed to Simon Tan, Sue Newberry, Brendan O’Dwyer and two anonymous referees for their useful and constructive comments.
Citation
Yee, H. (2020), "Institutional logics and institutional work: radical reform of the Chinese public accounting profession in the 1990s", Accounting, Auditing & Accountability Journal, Vol. 33 No. 5, pp. 1019-1046. https://doi.org/10.1108/AAAJ-04-2019-3957
Publisher
:Emerald Publishing Limited
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