Making the mainstream: An analysis of the scholarly literature on accounting in China, 1999-2008

Jayne Bisman, Weini Liao

    Research output: Contribution to journalArticlepeer-review

    2 Citations (Scopus)
    18 Downloads (Pure)

    Abstract

    Purpose ' This paper presents the results of an analysis of 137 articles concerning accounting in the People's Republic of China (PRC) published in 25 of the mainstream English language accounting journals from 1999 to 2008. Design ' Within the tradition of bibliometric evaluation of literature in scholarly accounting journals, a content analysis was undertaken of the journal articles to identify and evaluate a range of features and trends in relation to publication outlets, authorship, research design and methods, and subject matter. Findings ' While prior studies have suggested the literature on accounting in the PRC was relatively immature, our analysis revealed an increased sophistication in relation to the subject matter, research paradigms and methods, and characteristics of authorship of this literature within mainstream accounting journals. Research limitations ' Since a sample of only 25 mainstream international accounting journals was utilised, there remains obvious potential for examining the literature published in other types and other rankings of journals. Practical implications ' Results of the analysis reveal apparent scope for researchers of accounting in China to investigate a broader range of topics, utilise an extended panoply of research perspectives and methods, and encourage new and emerging researchers to the area. Originality/value ' The paper represents a follow-up to an earlier study on the topic, providing comparisons and contrasts with that earlier work. Further, the current review also explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.
    Original languageEnglish
    Pages (from-to)180-197
    Number of pages18
    JournalAsian Review of Accounting
    Volume17
    Issue number3
    DOIs
    Publication statusPublished - 2009

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