THE HISTORICAL EVOLUTION OF ACCOUNTING IN CHINA: THE EFFECTS OF CULTURE
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THE HISTORICAL EVOLUTION OF ACCOUNTING IN CHINA: THE EFFECTS OF CULTURE

The Directive culminated in the passage of the 1989 Companies Act. Specifically, we explore how the UK accountancy profession and the government were concerned to construct, articulate and negotiate particular meanings of what it is to be professional, self regulated, independent and commercial. The second episode concerns the impact on the accounting profession of the Financial Services Act. Initially, this regulation, developed to improve "investor protection" as well as to abolish restrictive practices, was understood to be unrelated to the work of accountants. However, debates around the passage of the law and the response of accountants to proposals to regulate...
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