Qualitative Accounting Research from a Chinese perspective

Aims of the special issue

The competitiveness of Chinese universities under the government led initiatives labelled, ‘Project 985’ and ‘Project 211’ have seen increasing attention to the quality and quantity of business research in China, particularly in areas such as management, economics, and education (Ma and Yue, 2015). In accounting, Lennox and Wu (2022) report growing and impactful research on China-related studies. Cheng et al., (2022) suggests that the volume and breadth of research on China could support an independent domain of research. However, when research in accounting in China is dominated by methodologies linked to mainstream financial accounting, diversity and innovation give way to homogenisation, making accounting research singular and indistinguishable across continents. When the dominant tendency of accounting research is to concentrate on quantitative market-based research, few scholars in China engage in qualitative or interdisciplinary approaches to research. Publishing research aligned to the domains and methodologies of high-ranking accounting journals, and by avoiding particular non-quantitative approaches to research, studies specific to China relying on alternative and qualitative methodologies, appear much less frequently in the publication pages of high-ranking English language accounting research journals.

Ranked as the world's second-largest economy, China is entering a ‘New Era’ carrying its distinctive political ideology of ‘building a socialist society with Chinese characteristics’. As one of the world’s earliest civilisations, it has a long history of traditions rooted in Confucianism, Taoist, and Buddhist philosophies spanning two millennia. China’s historical, political, and social context make it a unique, interesting, and a potentially fruitful context to study accounting. This special issue calls for research in accounting to be understood from the perspective of China’s heritage and strong government authoritarianism. By giving due attention to accounting research from a Chinese perspective, submissions to this special issue have the potential to change the way a particular topic is understood.

A major purpose of this special issue is to give voice to accounting in China by providing scholars with an opportunity to conduct research from the perspective of China. Whilst studies on China as a geographical context are abundant (see for example: Dong et al., 2022; Feng et al., 2022), this special issue calls for more China-centric research particularly from the perspective of China’s unique rich cultural perspective and strong government influence. Take for example, Xu and Dellaportas (2021) who conducted interviews with accountants in China to examine the tensions between the western concept of professional independence and accountants’ commitment to important relationships under the care perspective of guanxi. Zhao and Lord (2016) similarly relied on interviews with women accountants in China to explore the barriers they face in their career advancement. Additional research in China using diverse methodologies include Smith et al., (2022) who rely on survey methodology to assess the level of stakeholder engagement with CSR reports; and Zhang et al., (2020) who conducted an experiment with Chinese and Australian students to examine the effects of language on judgment bias. What is welcomed and encouraged in this special issue is research that adopts interdisciplinary theoretical perspectives and qualitative methods of research.

This special issue does not intend to narrow submissions to particular topics but to give authentic voice to research in China by delving into the socio-political and historical aspects of accounting and auditing practice in China; and/or by conducting research informed by traditional Chinese philosophies such as Confucianism, Taoism, and Buddhism. Qualitative approaches to research inclusive of interviews, case studies, critical discourse and documentary analysis are encouraged but we do not exclude submissions relying on quantitative methods of analysis. The topics of interest include, but are not limited to: 

• research that critically evaluates the state of accounting research in China and its limitations
   
• publication practices or patterns between Chinese language and/or English language accounting research journals and personal experiences in the publication and review process of accounting research journals
   
• the internationalisation of Chinese universities and the implications for research in accounting
   
• accounting research informed by Chinese philosophical underpinnings (e.g. Confucianism, Taoism, and Buddhism) as an alternative to the traditional theories of positive accounting that stems mostly from the agency concept
   
• research examining the development of accounting and auditing practice (and research) from a social, cultural, or historical perspective
   
• the impact of institutional policy on academic accounting research
   
• and/or the impact of accounting research on public policy and practice in China

 

Guest Editors

Steven Dellaportas

Professor of Accounting  

Director: Centre of: Accounting for organisations, society and the planet: An interdisciplinary perspective 

[email protected] 

Department of Accounting 

International School of Business Suzhou 

Xi'an Jiaotong-Liverpool University, Suzhou, China 

 

Qingmei Xue

Associate Professor of Accounting

[email protected]

Nanjing University Business School 

Xue, Qingmei (nju.edu.cn) 

 

Jing Li 

Associate Dean (R&I) / Reader 

[email protected]

Faculty of management, Law & Social Sciences  

University of Bradford, West Yorkshire, UK 

 

Jie Zhang

Associate Professor of Accounting:  

[email protected]  

Department of Accounting 

International School of Business Suzhou 

Xi'an Jiaotong-Liverpool University, Suzhou, China 

 

Shi-Min How

Assoicate Professor of Accounting:  

[email protected] 

Department of Accounting 

International School of Business Suzhou 

Xi'an Jiaotong-Liverpool University, Suzhou, China 

 

Dr. Xiangyun Lu

[email protected]

Department of Accounting 

International School of Business Suzhou 

Xi'an Jiaotong-Liverpool University, Suzhou, China 

 

Dr Eagle Zhang

University of Sydney Business school  

[email protected]

 

Dr. Jin Jiang

[email protected]

Department of Accounting 

International School of Business Suzhou 

Xi'an Jiaotong-Liverpool University, Suzhou, China 

 

Dr Kevin Huang

[email protected]

School of Business 

University of Wollongong, Australia
 

Submission process and deadlines

The special issue calls for submissions written in English language to advance knowledge of accounting from a Chinese perspective. Authors should refer to the journal website for instructions on submitting a paper and for more information about the journal: Meditari Accountancy Research | Emerald Publishing (emeraldgrouppublishing.com) 

Submission to the special issue by 30 June 2024 is required through ScholarOne.

Submit via ScholarOne

Author Guidelines

Special issue planned publication date – mid-2025 

Upon submission, please indicate that your submission is to this Special Issue.  

Questions about potential topics and papers should be directed to the guest editors.