【摘 要】
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This study reviews the influential accounting literature on China topics published both in intational and Chinese joals in the recent four decades to celebrate
【机 构】
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School of Business, Renmin University of China, Beijing, China“,”University of International Busines
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This study reviews the influential accounting literature on China topics published both in intational and Chinese joals in the recent four decades to celebrate the 40th anniversary of the reform and opening up in China.We first review the literature published in the first two decades,where normative research is dominant and financial accounting and managerial accounting are the main topics.Then,looking more in-depth at the most recent literature,we separately discuss the articles published from 1998 to 2007 and from 2008 to 2018,in which many topics are covered including financial accounting,managerial accounting,financial management and corporate govance,auditing and tax.Finally,conclusions and future suggestions are raised based on the issues explored over the past four decades.
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