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Article
Publication date: 30 May 2023

Yuheng Wang and Junyuan Chen

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

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Abstract

Purpose

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

Design/methodology/approach

This qualitative investigation into China's social construction of accountant stereotypes employs Becker's (1963) labelling theory. Viewing stereotyping as a socially constructed practice, this study draws on a post-positivistic, reflexive epistemology in conducting 28 semi-structured interviews with accountants and related actors.

Findings

Chinese accountant stereotypes are constructed and reconstructed according to the rules created and enforced in different cultural-political periods. The accountant stereotypes constructed during the ancient Confucian period (500 BC – 1948) were replaced during 1949 and 2012 when the political focus shifted towards propagating socialism and later promoting economic growth. They also show how Confucian stereotypes of accountants resurfaced in 2013 but were reconstructed by the central government's cultural confidence policy of propagating Confucianism.

Originality/value

Empirically, prior literature has focused on what the accountant stereotype is and how accountants respond to such stereotypes, but it has neglected the ways in which these accountant stereotypes are politically and culturally constructed, diffused and legitimated. This paper fills in the gap by understanding the social practice of accountant stereotyping in a previously unexplored political-cultural context, namely Chinese society. In theoretical terms, by offering the first use of Becker's (1963) labelling theory in the accounting literature, it furthermore enhances our understanding of how accountants' identities and social standing are shaped by social rules.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 December 2022

Liangliang Zhang

This paper aims to explore the relationship between ethical self-fashioning and citizenship practices in the ongoing revival of “Chinese Traditional Culture” pursued in tandem by…

Abstract

Purpose

This paper aims to explore the relationship between ethical self-fashioning and citizenship practices in the ongoing revival of “Chinese Traditional Culture” pursued in tandem by the party-state and by private actors in present-day China.

Design/methodology/approach

Adopting an anthropological approach, the author draws from three sets of resources: (1) research literature on China’s political history and key texts of early Chinese thought, (2) contemporary state discourses on citizen formation, and (3) participant observation notes and interviews with organizers and followers of the Wu-Wei School (a pseudonym). The author conducts a textual analysis of primary and secondary literature and a critical discourse analysis of the ethnographic data and examines emerging themes.

Findings

Firstly, the author identifies a crucial dimension in the historical and cultural roots of Chinese citizenship practices: an enduring conception that binds individual ethical self-improvement with socio-political flourishing. Secondly, examining contemporary state discourses on “citizen quality” and “reviving China’s outstanding traditional culture”, the author showcases how party-state authorities call on individuals to self-reform for national rejuvenation. Thirdly, the author investigates how members of the Wu-Wei School construe their individual pursuits of ethical self-improvement as significant for societal progress.

Originality/value

Based on these findings, the author demonstrates the ways in which autochthonous conceptions of Chinese citizenship give a central place to private acts of self-fashioning. The author argues that the entanglement between individual ethics and citizenship practices constitutes a crucial but largely understudied dimension of Chinese citizenship.

Details

Social Transformations in Chinese Societies, vol. 19 no. 2
Type: Research Article
ISSN: 1871-2673

Keywords

Abstract

Details

Fractal Leadership
Type: Book
ISBN: 978-1-83797-108-4

Content available
Book part
Publication date: 22 April 2024

Rob Noonan

Abstract

Details

Capitalism, Health and Wellbeing
Type: Book
ISBN: 978-1-83797-897-7

Content available
Book part
Publication date: 30 November 2023

Athina Karatzogianni and Jacob Matthews

Abstract

Details

Fractal Leadership
Type: Book
ISBN: 978-1-83797-108-4

Article
Publication date: 18 September 2023

Zhenzhou Zhao and Canglong Wang

This special issue aims to address the complexities and dynamics in contemporary China’s citizen-making processes, with a focus on the educational dimension.

Abstract

Purpose

This special issue aims to address the complexities and dynamics in contemporary China’s citizen-making processes, with a focus on the educational dimension.

Design/methodology/approach

The four articles in this special issue present citizen-making processes in both educational and cultural arenas. Based on the rich, first-hand data collected inside and outside China, the researchers revealed the dynamics of the educative processes, as the interplay of different mechanisms produces new understandings of citizenship practice.

Findings

This special issue sheds light on the rise of new types of citizens, who are emerging at the grassroots level in China, beyond the state’s strict direct regulations, along with the rise of market forces and multicultural communities in Chinese society today. Contributors to this special issue have captured an ongoing change, in that the diversified citizen-making mechanisms are, to a certain extent, mitigating the party-state’s definitive monopoly on forging citizens and are creating new spaces for individuals to develop fresh forms of political subjectivity and citizenship practice. In this sense, we argue for the unpacking of the citizen-making processes in present-day China not only from the lens of state-dominated, top-down initiatives but also from that of participatory, bottom-up initiatives performed by grassroots groups with differentiated socio-economic statuses and cultural traditions.

Originality/value

This special issue can be regarded as a contribution to the growing field of Chinese citizenship studies, which constitutes an integral part of the unfinished project of citizenship after orientalism.

Details

Social Transformations in Chinese Societies, vol. 19 no. 2
Type: Research Article
ISSN: 1871-2673

Keywords

Open Access
Book part
Publication date: 29 September 2023

Xiaorong Gu

In this chapter, rephrasing Spivak's question into ‘can subaltern children speak?’, I reorient the research on China's gigantic population of children and youths in rural migrant…

Abstract

In this chapter, rephrasing Spivak's question into ‘can subaltern children speak?’, I reorient the research on China's gigantic population of children and youths in rural migrant families towards a critical interpretative approach. Based on life history and longitudinal ethnographic interview gathered with three cases, I unpack the multiple meanings migrants' children attach to mobility in their childhood experiences. First, despite emotional difficulties, children see their parents' out-migration more as a ‘mobility imperative’ than their abandonment of parental responsibilities, which should be contextualized in China's long-term urban-biased social policies and the resultant development gaps in rural and urban societies. Second, the seemingly ‘unstable’ and ‘flexible’ mobility patterns observed in migrant families should be understood in relation to a long-term family social mobility strategy to promote children's educational achievement and future attainment. The combination of absent class politics in an illiberal society with an enduring ideology of education-based meritocracy in Confucianism makes this strategy a culturally legitimate channel of social struggle for recognition and respect for the subaltern. Last, children in migrant families are active contributors to their families' everyday organization amidst mobilities through sharing care and household responsibilities, and developing temporal and mobility strategies to keep alive intergenerational exchanges and family togetherness. The study uncovers coexisting resilience and vulnerabilities of migrants' children in their ‘doing class’ in contemporary China. It also contributes insights into our understanding of the diversity of childhoods in Asian societies at the intersection of familyhood, class dynamics and cultural politics.

Details

The Emerald Handbook of Childhood and Youth in Asian Societies
Type: Book
ISBN: 978-1-80382-284-6

Keywords

Article
Publication date: 18 March 2024

Bin Liang, David Moltow and Stephanie Richey

The aim of this article is two-fold. First, it offers a unique account of San Min, the prototype of the current Chinese educational principle proposed by Yan Fu (1854–1921) that…

Abstract

Purpose

The aim of this article is two-fold. First, it offers a unique account of San Min, the prototype of the current Chinese educational principle proposed by Yan Fu (1854–1921) that aimed at improving people’s physical, intellectual and moral capacities. This system of educational thinking has received only marginal attention in Anglophone research literature. Second, given the influence of Yan Fu’s interpretation and promulgation of Herbert Spencer’s educational philosophy during that period, it investigates the extent to which San Min is derived from Spencer’s educational thought (the “Spencerian Triad”). This article focusses on how Yan Fu adapted the ideas of San Min from Spencer’s account.

Design/methodology/approach

This article considers Yan Fu’s principle of San Min in relation to Spencer’s educational triad through a close reading and comparison of key primary texts (including Yan Fu’s original writing). It explores the similarities and differences between each account of education’s goals and its proposed means of attainment.

Findings

Yan Fu’s principle of San Min is shown to have been adapted from the Spencerian Triad. However, using the theory of Social Organism, Yan Fu re-interpreted Spencer’s individual liberty as liberty for the nation. While Spencer’s goal was to empower individuals, Yan Fu aimed to serve collective independence, wealth and power.

Originality/value

This article addresses oversights concerning San Min’s Western origins in the Spencerian Triad and its influence on Chinese education under Yan Fu’s sway. It is significant because San Min is still at the core of the current Chinese educational policy.

Details

History of Education Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0819-8691

Keywords

Abstract

Details

The Growth Paths of State-Society Relations
Type: Book
ISBN: 978-1-80262-246-1

Expert briefing
Publication date: 5 March 2024

Some of these risks are found in the tension between the properties of these new AI systems and existing regulatory frameworks or specific socio-economic concerns, such as…

Details

DOI: 10.1108/OXAN-DB285653

ISSN: 2633-304X

Keywords

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