Title: Accounting in a changing organisational reality: the case of China Packaging Import and Export Liaoning Company

Authors: Tao Zeng

Addresses: Wilfrid Laurier University, 75 University Ave. W., Waterloo, Ontario, N2L 3C5, Canada

Abstract: This study seeks to explore the interaction between accounting and organisation, and to describe how accounting systems, activities, and practices constitute and are constituted by the organisational settings in an emerging economy. The setting of the study is a Chinese state-owned foreign trade company - China Packaging Import and Export Liaoning Company. The company experienced substantial changes at the end of 1980s and the beginning of 1990s, when the country moved from a central-planning economics system to a market-oriented one. Focusing on this changing time period, we can see a vivid picture of how accounting systems were intertwined with and implicated into organisational life.

Keywords: accounting systems; organisational culture; social change; state-owned enterprises; SOEs; China; packaging industry; imports; exports; emerging economies.

DOI: 10.1504/IJCA.2015.070467

International Journal of Critical Accounting, 2015 Vol.7 No.3, pp.247 - 259

Available online: 07 Jul 2015 *

Full-text access for editors Access for subscribers Purchase this article Comment on this article