Title: The Cultural Counter-Globalization of the Accounting Profession-The Rise of Confucian Accounting Firms
Speaker: WANG Yuheng
Time: Friday, March 17th, 12:00-13:30
Venue: A317, LiYun Building, Beijing Normal University at Zhuhai
Abstract:
The purpose of this paper is to investigate how human civilization has gradually shifted to a cultural counter-globalization trend in the current context of global homogenization, influenced by the epidemic and the Russian-Ukrainian war. To explore this issue, this paper employs post-positivism and reflexive epistemology, combined with a research method of photo interviews, to investigate and analyze the work and lives of accountants from the Big Four accounting firms and Confucian business accountants in China. The author apply Bourdieu's theory of state and practice to explain how Confucian accountants strive for dominance in the Chinese accounting field and how they are defined. The author finds that the current Chinese state's policy of cultural assertiveness has led to the commercial symbolization of Confucianism and the emergence of a distinctly Chinese profession of Confucian accountants. At the same time, there are significant differences between the Big Four and Confucian accountants in terms of habitus, doxa and capital. The "habitu" and "doxa" of the Big Four accountants are westernized, and they use the certificates obtained from western study or work experience as educational capital to accumulate symbolic and economic capital, while the Confucian accountants developed from the local community have a different attitude. Confucian accountants have developed locally accumulate capital and enhance their status in the field by wearing attire capital, deploying of symbolic artefacts, and applying Confucian linguistic capital to their work and life.
Keywords: Confucian accounting profession, Bourdieu, Cultural reverse globalization
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Personal Profile:
WANG Yuheng studied in the UK after receiving his Bachelor's degree in Accounting from Ocean University of China in 2015, and received his Master's degree in Accounting and Finance from the University of Sheffield in 2016 and his PhD in Accounting from the University of Glasgow in 2022. In recent years, he has contributed articles as a solo author, first author or corresponding author in Accounting, Organizations and Society, Contemporary Accounting Research, British Accounting Review, Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, and other top international accounting journals. He currently has several articles in the Revise & Resubmit stage.
