Accounting reforms leading towards the internationalisation of Chinese accounting practices are being accelerated by the development of the certified public accountants (CPA) system, re-introduced in China in 1980. The impact of the Chinese CPA system on foreign CPAs attempting to enter the Chinese CPA profession points to issues of concern for Western business people as a whole. There is considerable potential for conflict between the traditional independence of the CPA profession in western countries and the Chinese acceptance of control by powerful government agencies.
|Number of pages||9|
|Journal||Australian Accounting Review|
|Publication status||Published - Oct 1997|