湾区国际商学院王禹衡博士在会计学领域重要期刊《Accounting, Auditing & Accountability Journal》上发表高水平论文

近日,北京师范大学湾区国际商学院助理教授王禹衡博士以第一作者身份在会计学领域重要期刊《Accounting, Auditing & Accountability Journal》上发表了题为《Make China Great Again: The Strategies of Confucian Accountants》的研究论文,该期刊为全球排名前三的质性交叉学科会计期刊。




Purpose: This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World. Design/methodology/approach: We explore the strategies of those who called themselves ‘Confucian accountants’ in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of ‘economy of practices’ and ‘vision-of-division strategy’ are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

Findings: The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a ‘socialist market economy with Chinese characteristics’. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

Originality: This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

Key words: Accounting profession, Confucian accountants, Bourdieu, Confucianism, China