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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.

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.

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.

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.

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.

The purpose of this paper is to extend the understanding of Six Sigma (SS) and the underlying dimensions of its critical success factors (CSF) via an analysis of the effects of top management support (TMS), implementation strategy (IS), and collaborative team (CT) on project performance (PP) in Mexican manufacturing companies.

Based on a SS literature review, a survey was conducted to capture practitioners’ viewpoints about CSFs for SS implementation and their impact on performance in manufacturing companies. A factor analysis and structural equation modeling were conducted in order to identify and analyze causal relationships.

The results suggest that CSFs grouped in the constructs TMS, IS, and CT have a positive impact on PP as measured by cost reduction, variation reduction, and quality improvement.

Although the empirical data collected supported the proposed model, results might differ among organizations in different countries. In addition, the study did not analyze a unique performance metric; instead, general PP dimensions were used.

Boosting the TMS, IS, and CT enhances positive PP of SS in manufacturing companies.

IS as a construct has not been studied exhaustively; this work contributes to a better understanding of it and its impact on PP. Additionally, studies of SS in Latin America are limited, so this study gives a complementary vision to practitioners and researchers about it.

The Foreign Financial Accounts Reporting was introduced for the purpose of preventing tax evasion and illegal acts through foreign financial accounts of Koreans. On December 27, 2010, it was newly established in “The Law for the Coordination of International Tax Affairs” and received its first report in June 2011, the following year. The system was further strengthened after three revisions. The first amendment was enforced from January 2012 after it took place on December 31, 2011. Thereafter, revisions and enforcement proceeded simultaneously in January 2013 and January 2014. This paper evaluates the performance of the system for four years from 2011 to 2014. In addition, we examined the effect of institutional implementation and changes on tax haven investors through empirical analysis using Korean stock market data. Assuming that Koreans disguised as foreigners participate in Korean stock trading through an anonymity of tax haven, this system will work to shrink the flow of capital from tax haven investors to other countries. Panel regression analysis using capital flows by country found that the transaction activity of tax havens decreased as compared to other countries after introducing and strengthening the acts.

Digital platforms have enabled the emergence of new business models by transforming the competitive scenario, labour, traditional management activities and strategies of the organisations regarding a number of productive sectors. The objective of this study is to analyse these changes in the educational sector from the view of professors who produce content in digital platforms, such as the massive open online courses (MOOCs).

In-depth interviews were conducted with 10 Brazilian professors using MOOC. The methodology proposed by Bardin (2011) and the board’s guidelines (2013) were used for content analysis.

Positive aspects such as autonomy, higher financial gains, geographic coverage, quality of life and cheaper and quicker courses were identified in the present study, whereas negative aspects were disclosure and sales performed by faculty members, problems with technical support, demand for new skills (e.g. digital marketing), new teaching methods and opportunities perceived by the professors.

The results found cannot be generalised to different publics and contexts.

The results contribute to a better understanding of the new business models on digital platforms as they show evidence of how these techniques are contributing to digital transformation of traditional sectors. This model can be used to connect professors who produce content to those who want to learn as well as to enable remote operations in educational institutions. Additionally, managers, CEOs and entrepreneurs of the sector can use MOOC as a reference when formulating their strategies.