Drawing on actor network theory (ANT), this paper analyses the role of Chinese characteristics in the emergence of three accounting regulations for foreign invested firms (FIFs) as part of China's recent transformation to become part of the “world order”. The paper examines how international...

This paper analyzes the relationship between political ideology and accounting change covering the transition from Maoism to Dengism in China. Under Mao, the ideological principles of class struggle primacy, central planning, and public ownership were mobilized to construct a class view of...