China's Progress with IFRS Convergence: Interviews with Chinese Professors
Tóm tắt
The focus of this paper is to examine China's process of convergence with international accounting standards, through a review of the history and through the experiences of its accounting academics. The review of China's accounting history establishes a framework for understanding the current standards. The experiences of Chinese academics during the convergence process are of particular interest to other academics, and offer insight into the training and development of an internationalized accounting profession.
To gain insights from the Chinese academics, we conducted interviews with ten professors, and solicited comments, suggestions, and advice from these academics. These academics report between 6 to 50 years of experience in Chinese accounting education. The focus of our interviews was to gain an understanding of the forces and circumstances that characterized the period during which China changed from an internal, rules-based accounting system to a system that has now achieved significant progress toward convergence with the International Financial Reporting Standards (IFRS). The insights from these Chinese accounting professors will be of interest to educators in other countries that are dealing with IFRS-related issues in their curriculum.
Từ khóa
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