Exploring hegemonic change in China: a case of accounting evolution
Exploring hegemonic change in China: a case of accounting evolution
复制标题
探索中国的霸权变迁：会计演变的案例
DOI：
10.1108/ara-04-2012-0016
复制
发表时间：
2013
影响因子：
2
通讯作者：
Eagle Zhang
中科院分区：
文献类型：
--
作者：
Lina Xu;C. Cortese;Eagle Zhang
目的-本文旨在提供一个了解会计制度如何在中国的霸权领导的四个不同时期发生变化。设计/方法/方式-使用葛兰西的霸权概念，在整个中国历史上的领导和会计变革时期进行检查，包括儒家传统，社会主义制度的兴起，随后在毛泽东时代的文化大革命，并走向社会主义市场体系在邓小平时代。调查结果-本文展示了这些不同时期的政治领导人如何通过摧毁现有霸权、创造新的意识形态并将其植入人们的日常生活以成功动员他们的意识形态体系来有效地实现领导力。与领导层的变化相一致，中国的会计制度被证明对这些时期的霸权转变做出了反应。独创性/价值-本文有助于理解葛兰西的概念的霸权，解释，和动机，会计变化，并提供了一个洞察会计系统的演变在整个时间的背景下，中国。
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.