ABSTRACT
This chapter examines research on Chinese accounting and indicates that management accounting and cost accounting systems are weak areas of research. In 1979, China re-opened its door to the outside world and implemented a series of economic reforms. Since then, economic growth and China's proportion of total world trade have increased significantly. There are three books specifically devoted to Chinese accounting issues. The first is Accounting and Auditing in the People's Republic of China: A review of Its Practices, Systems, Education and Developments. The second major work on the subject is Accounting and Finance in China: A Review of Current Practice. The third book is Perspectives on Accounting and Finance in China. Most leading accounting journals have published papers on Chinese accounting issues. One that has been particularly active is The International Journal of Accounting in which fifteen papers on Chinese accounting has appeared so far.
