Accounting in a changing organisational reality: the case of China Packaging Import and Export Liaoning Company Online publication date: Tue, 07-Jul-2015
by Tao Zeng
International Journal of Critical Accounting (IJCA), Vol. 7, No. 3, 2015
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.
Online publication date: Tue, 07-Jul-2015
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email firstname.lastname@example.org