The Big Four and the Development of the Accounting Profession in China Vol: 16

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Product Details
21 Feb 2014
Emerald Group Publishing Limited
368 pages - 152 x 229 x 28mm
Studies in the Development of Accounting Thought
Drawing upon established academic theory, the study argues that the Big Four, as part of a globalizing transnational capital class, has dominated indigenous firms by bringing to China an ideology that came to be accepted as normative. By winning this battle of ideology, the Big Four gained access to the coercive power of the State, and to the power of transnational institutions that have subsumed part of the power of the State. Indigenous firms have pursued a counter-hegemonic strategy of undermining the ideological superiority of the Big Four through the infiltration and modification of institutional arrangements following what the academic literature calls "the long march through the institutions.

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