Exploring hegemonic change in China: a case of accounting evolution
Purpose – This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China. Design/methodology/approach – Using Gramsci’s concept of hegemony, periods of leadership and accounting change throughout Chinese history are...
| Main Authors: | , , |
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| Format: | Journal Article |
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Emerald Group Publishing Limited
2012
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| Online Access: | http://www.emeraldinsight.com/doi/pdfplus/10.1108/ARA-04-2012-0016 http://hdl.handle.net/20.500.11937/25990 |
| _version_ | 1848751859586564096 |
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| author | Xu, Lina Cortese, C. Zhang, E. |
| author_facet | Xu, Lina Cortese, C. Zhang, E. |
| author_sort | Xu, Lina |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Purpose – This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China. Design/methodology/approach – Using Gramsci’s concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution in the Maoist era, and the move towards the socialist-market system in the Dengist era. Findings – This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people’s daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods. Originality/value – This paper contributes to understandings of Gramsci’s concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China. Keywords Accounting systems, China, Hegemony, Political ideology Paper type Research paper |
| first_indexed | 2025-11-14T07:59:25Z |
| format | Journal Article |
| id | curtin-20.500.11937-25990 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:59:25Z |
| publishDate | 2012 |
| publisher | Emerald Group Publishing Limited |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-259902019-02-19T04:28:11Z Exploring hegemonic change in China: a case of accounting evolution Xu, Lina Cortese, C. Zhang, E. Purpose – This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China. Design/methodology/approach – Using Gramsci’s concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution in the Maoist era, and the move towards the socialist-market system in the Dengist era. Findings – This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people’s daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods. Originality/value – This paper contributes to understandings of Gramsci’s concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China. Keywords Accounting systems, China, Hegemony, Political ideology Paper type Research paper 2012 Journal Article http://hdl.handle.net/20.500.11937/25990 http://www.emeraldinsight.com/doi/pdfplus/10.1108/ARA-04-2012-0016 Emerald Group Publishing Limited restricted |
| spellingShingle | Xu, Lina Cortese, C. Zhang, E. Exploring hegemonic change in China: a case of accounting evolution |
| title | Exploring hegemonic change in China: a case of accounting evolution |
| title_full | Exploring hegemonic change in China: a case of accounting evolution |
| title_fullStr | Exploring hegemonic change in China: a case of accounting evolution |
| title_full_unstemmed | Exploring hegemonic change in China: a case of accounting evolution |
| title_short | Exploring hegemonic change in China: a case of accounting evolution |
| title_sort | exploring hegemonic change in china: a case of accounting evolution |
| url | http://www.emeraldinsight.com/doi/pdfplus/10.1108/ARA-04-2012-0016 http://hdl.handle.net/20.500.11937/25990 |