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1 – 10 of 68This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date…
Abstract
Purpose
This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.
Design/methodology/approach
This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.
Findings
This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.
Research limitations/implications
This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.
Originality/value
This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.
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Honghao Tang, Mingyue Lin, Jing Yu and Qi Yue
The focus of this paper is to further improve the implementation safeguard measures of the National Plan for Main Functional Zones of Ocean (NPMFZO) based on the implementation…
Abstract
Purpose
The focus of this paper is to further improve the implementation safeguard measures of the National Plan for Main Functional Zones of Ocean (NPMFZO) based on the implementation status of the national marine main functional area plan after the promulgation of the existing marine planning implementation safeguard measures, aiming at the problems existing in the implementation of the plan, to help the implementation of the plan more effective.
Design/methodology/approach
This paper reviews the historical process of the preparation and implementation of NPMFZO, analyzes the problems existing in the implementation of this plan, and puts forward some measures and suggestions under the background of the new national territory planning system.
Findings
In the new period, the authors should focus on building the evaluation system of planning implementation, strengthening the coordination with other plans, improving the supporting policies of planning and ensuring the effective implementation of the main functional zoning of oceans under the territorial spatial planning system.
Originality/value
This paper reviews some problems existing in the implementation of the NPMFZO and puts forward policy suggestions to ensure the implementation of the plan in the new period.
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Honghao Tang, Qi Yue, Chen Wang, Lingling Zhou, Jing Yu, Wen Wu, Ruoyan Feng and Chen Ma
The major marine functional zoning plan (MMFZP) and marine functional zoning (MFZ) are two important kinds of marine spatial planning (MSP) in China. Their developing and…
Abstract
Purpose
The major marine functional zoning plan (MMFZP) and marine functional zoning (MFZ) are two important kinds of marine spatial planning (MSP) in China. Their developing and implementation are integral to rational marine utilization and sustainable marine development. The purpose of this research is to study how these two kinds of MSP work in coordination in China.
Design/methodology/approach
This paper reviewed the present status of MSP research in China and abroad and presented a comparative study of the MMFZP and MFZ from different aspects, analyzing the relationship between the two.
Findings
The study found obvious differences between the MMFZP and MFZ, with respect to their concept and connotation, purpose and goal, as well as zoning methods and zoning functions. MFZ provides reference with respect to data, zoning methods and partial zoning results for the MMFZP, which in turn takes measures for addressing issues faced by MFZ and promotes the national MSP work.
Originality/value
In the process of developing and implementing the two zoning plans, this paper emphasizes the necessity to strengthen data sharing, reference of zoning techniques and coordination in zoning work, which will help to improve China's marine spatial management.
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Ming Qi, Jiawei Zhang, Jing Xiao, Pei Wang, Danyang Shi and Amuji Bridget Nnenna
In this paper the interconnectedness among financial institutions and the level of systemic risks of four types of Chinese financial institutions are investigated.
Abstract
Purpose
In this paper the interconnectedness among financial institutions and the level of systemic risks of four types of Chinese financial institutions are investigated.
Design/methodology/approach
By the means of RAS algorithm, the interconnection among financial institutions are illustrated. Different methods, including Linear Granger, Systemic impact index (SII), vulnerability index (VI), CoVaR, and MES are used to measure the systemic risk exposures across different institutions.
Findings
The results illustrate that big banks are more interconnected and hold the biggest scales of inter-bank transactions in the financial network. The institutions which have larger size tend to have more connection with others. Insurance and security companies contribute more to the systemic risk where as other institutions, such as trusts, financial companies, etc. may bring about severe loss and endanger the financial system as a whole.
Practical implications
Since other institutions with low levels of regulation may bring about higher extreme loss and suffer the whole system, it deserves more attention by regulators considering the contagion of potential risks in the financial system.
Originality/value
This study builds a valuable contribution by examine the systemic risks from the perspectives of both interconnection and tail risk measures. Furthermore; Four types financial institutions are investigated in this paper.
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Sai (Jane) Jing, Ping Li, Chris Ryan, Cora Un In Wong and Mary Anne Ramos Tumanan
This study aims to identify the attitudes of Chinese residents towards tourists and tourism development. Based on periods of observation, temporary residency and several visits…
Abstract
Purpose
This study aims to identify the attitudes of Chinese residents towards tourists and tourism development. Based on periods of observation, temporary residency and several visits for more than a decade, and supplemented by data collected from 478 residents, the study examines to what extent the rural villagers identify the tourism induced changes as being an outcome of official Chinese policies. The villages, Xidi, Hongcun and Nanping, are three heritage villages in Anhui Province and represent appropriate case studies for such an examination due to their differing histories of tourism administrative procedures. Findings contribute to scholarly knowledge by putting pro-poor tourism and community participation under scrutiny in Chinese context. A change of residents’ perceptions towards tourism could potentially be consequential for tourists’ experience and the sustainability of tourism development, particularly in emerging rural destinations.
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Chikazhe Lovemore, Desderio Chavunduka, Shakemore Chinofunga, Rumbidzai Patience Marere, Oniwel Chifamba and Martha Kaviya
The major objective of the study is to investigate the effect of selected customer retention strategies (fair pricing, online marketing and frequent communication) on perceived…
Abstract
Purpose
The major objective of the study is to investigate the effect of selected customer retention strategies (fair pricing, online marketing and frequent communication) on perceived service quality and organisational performance within the retail sector in Zimbabwe. Also, the study sought to understand the moderating role of ICT on the effect of customer retention strategies on perceived service quality and organisational performance.
Design/methodology/approach
A cross-sectional survey of 280 employees within Zimbabwe's retail sector was adopted and respondents were selected using simple random sampling method. A structured questionnaire with Likert type questions was used to gather data.
Findings
The study findings indicate that the performance of organisations within the retail sector is influenced by superior service quality, selected customer retention strategies and also moderated by the use of ICT.
Originality/value
The study contributes to the business management body of knowledge by assessing the effect of selected customer retention strategies (fair pricing, online marketing and frequent communication) on perceived service quality and organisational performance within the retail industry of an emerging economy. The study is also unique in that it used ICT to moderate the effect of selected customer retention strategies on perceived service quality and organisational performance.
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Haiyan Jiang, Jing Jia and Yuanyuan Hu
This study aims to investigate whether firms purchase directors' and officers' liability (D&O) insurance when the country-level economic policy uncertainty (EPU) is high.
Abstract
Purpose
This study aims to investigate whether firms purchase directors' and officers' liability (D&O) insurance when the country-level economic policy uncertainty (EPU) is high.
Design/methodology/approach
This study uses D&O insurance data from Chinese listed firms between 2003 and 2019 to conduct regression analyses to examine the association between D&O insurance and EPU.
Findings
The results show that government EPU, despite being an exogenous factor, increases the likelihood of firms' purchasing D&O insurance, and this effect is more pronounced when firms are exposed to great share price crash risk and high litigation risk, suggesting that firms intend to purchase D&O insurance possibly due to the accentuated stock price crash risk and litigation risk associated with EPU. In addition, the results indicate that the effect of EPU on the D&O insurance purchase decision is moderated by the provincial capital market development and internal control quality.
Practical implications
The study highlights the role of uncertain economic policies in shareholder approval of D&O insurance purchases.
Originality/value
The study enriches the literature on the determinants of D&O insurance purchases by documenting novel evidence that country-level EPU is a key institutional factor shaping firms' decisions to purchase D&O insurance.
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This study explores the characteristics of high-speed rail (HSR) and air transportation networks in China based on the weighted complex network approach. Previous related studies…
Abstract
This study explores the characteristics of high-speed rail (HSR) and air transportation networks in China based on the weighted complex network approach. Previous related studies have largely implemented unweighted (binary) network analysis, or have constructed a weighted network, limited by unweighted centrality measures. This study applies weighted centrality measures (mean association [MA], triangle betweenness centrality [TBC], and weighted harmonic centrality [WHC]) to represent traffic dynamics in HSR and air transportation weighted networks, where nodes represent cities and links represent passenger traffic. The spatial distribution of centrality results is visualized by using ArcGIS 10.2. Moreover, we analyze the network robustness of HSR, air transportation, and multimodal networks by measuring weighted efficiency (WE) subjected to the highest weighted centrality node attacks. In the HSR network, centrality results show that cities with a higher MA are concentrated in the Yangtze River Delta and the Pearl River Delta; cities with a higher TBC are mostly provincial capitals or regional centers; and cities with a higher WHC are grouped in eastern and central regions. Furthermore, spatial differentiation of centrality results is found between HSR and air transportation networks. There is a little bit of difference in eastern cities; cities in the central region have complementary roles in HSR and air transportation networks, but air transport is still dominant in western cities. The robustness analysis results show that the multimodal network, which includes both airports and high-speed rail stations, has the best connectivity and shows robustness.
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Shilei Wang, Zhan Peng, Guixian Liu, Weile Qiang and Chi Zhang
In this paper, a high-frequency radar test system was used to collect the data of clean ballast bed and fouled ballast bed of ballasted tracks, respectively, for a quantitative…
Abstract
Purpose
In this paper, a high-frequency radar test system was used to collect the data of clean ballast bed and fouled ballast bed of ballasted tracks, respectively, for a quantitative evaluation of the condition of railway ballast bed.
Design/methodology/approach
Based on original radar signals, the time–frequency characteristics of radar signals were analyzed, five ballast bed condition characteristic indexes were proposed, including the frequency domain integral area, scanning area, number of intersections with the time axis, number of time-domain inflection points and amplitude envelope obtained by Hilbert transform, and the effectiveness and sensitivity of the indexes were analyzed.
Findings
The thickness of ballast bed tested at the sleep bottom by high-frequency radar is up to 55 cm, which meets the requirements of ballast bed detection. Compared with clean ballast bed, the values of the five indexes of fouled ballast bed are larger, and the five indexes could effectively show the condition of the ballast bed. The computational efficiency of amplitude envelope obtained by Hilbert transform is 140 s·km−1, and the computational efficiency of other indexes is 5 s·km−1. The amplitude envelopes obtained by Hilbert transform in the subgrade sections and tunnel sections are the most sensitive, followed by scanning area. The number of intersections with the time axis in the bridge sections was the most sensitive, followed by the scanning area. The scanning area can adapt to different substructures such as subgrade, bridges and tunnels, with high comprehensive sensitivity.
Originality/value
The research can provide appropriate characteristic indexes from the high-frequency radar original signal to quantitatively evaluate ballast bed condition under different substructures.
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Wenjun Jing, Xuan Liu, Linlin Wang and Yi He
Aiming at the lack of explanatory power of traditional industrial organization theory in cross-border competition, by introducing the idea of ecological niche, the authors aim to…
Abstract
Purpose
Aiming at the lack of explanatory power of traditional industrial organization theory in cross-border competition, by introducing the idea of ecological niche, the authors aim to explore the competitive situation of platform-based enterprises when they operate in multiple fields.
Design/methodology/approach
With the help of ecological niche theory, construct the niche width and niche overlap index of typical enterprises in the platform economy, and find out the advantages and the intensity of competition through comparative analysis.
Findings
In an environment of cross-border competition, large enterprises have significant competitive advantages, and the fierce competition is concentrated among medium-sized enterprises.
Originality/value
The conclusions of this paper not only provide new insights for explaining the phenomenon of cross-border competition in the platform economy, but also provide theoretical reference for the anti-trust enforcement practice in the platform economy.
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