ABSTRACT
This Chapter reviews the literature on the reasons for international variations in accounting regulations and practices, identifying a failure of that literature to cite Chinese examples. Based on a review of English language literature on accounting in China, we cite Chinese examples for each type of explanation for the emergence of distinctive national practices. On the basis of this analysis it is argued that:
The distinctive experience of issues in accounting in China adds useful examples to enhance our understanding of national accounting variations.
The Chinese example illustrates the importance of ideology as a factor underlying national patterns of accounting in a particularly explicit way.
Aspects of Chinese accounting where research would offer particularly interesting insights into the study of international accounting can be identified.
