The re-emergence of the public accountancy profession in China: a contextual analysis

Little has been published on the professionalisation projects in non-English speaking countries. In particular, where these countries operate under a non-capitalist environment, the role of accountants and their professionalisation process have been relatively under-explored. This paper seeks to contribute to addressing this apparent gap by choosing the public accountancy profession in China as the subject matter of the research. This paper draws on Gramsci's concept of hegemony to examine the circumstances leading to the re-emergence of the public accountancy profossion in China. In particular, the paper attempts to understand the political ana' ideological influence upon the professionalisation process of the Chinese accountants. To this aim, the paper examines the social and cultural environment of China highlighting the importance attached to propagating the political ideology by the hegemonic ruling class in the history of China. The paper concludes that while the re-emergence of the CPA profession is a by-product of the government's push for economic reconstruction, the real contextual factor that led to the revival of the public accountancy profession is the political ideologies, which were propagated by the ruling political force in an attempt to establish hegemony.

Re-emergence of the public accounting profession in China : a hegemonic analysis

This paper draws on Gramsci's concept of hegemony to examine and explain the circumstances leading to the re-emergence of the public accounting profession in China in the early 1980s. In particular, the paper attempts to understand the political and ideological influence upon the professionalisation process of the Chinese accountants. The paper not only highlights a major difference between the professionalisation process of the public accounting profession in China as compared to the West, but also the authoritative and dominant role assumed by the Chinese state in the whole societal set-up. Through effectively exercising its political and ideological leadership, the state successfully mobilised the Chinese accountants in the implementation of its economic-related agenda. The paper demonstrates that the state has clearly achieved hegemony within the accounting community, and further suggests that the state-accounting profession relationship could be likened to the father–son relationship as encompassed within the Confucian notion of wu lun.

Secrecy and illusion : Second Life and the construction of unreality

This paper analyses the main Second Life Grid-an Internet-based business platform with dynamic social, techno-economic, sensual-aesthetic, and psychological complexities-as an example of public relations. It argues that Second Life is a more subversive, politically oriented, and powerful form of public relations, because it invisibly exploits and invades the process of the formation of public opinion. The paper argues that Australian organisations such as Telstra, the Australian Broadcasting Corporation (ABC), and the Australian Film Television and Radio School (AFTRS), which lend Second Life credibility through their recruitment, need to ask critical questions about the ethical implications of promoting this market-driven cyber-illusion. The paper begins by defining public relations (Habermas, 1995, 1984, 1989; Gramsci in Storey, 2006) and investigating any links between public relations and Second Life. In particular, it investigates Second Life's defining claim that it is 'imagined, created and owned by its residents', and concludes with a series of questions that organisations seeking involvement in Second Life should consider as part of their decision-making.

'Royal science' and civil war in Sri Lanka : a comment on S. Goonatilake

In highlighting the relationship between the production of knowledge, the administration of government and the formation of subject–citizens in colonial systems, post-colonialism has arguably found its most fertile field of inquiry and revision in South Asia. The reasons for this are complex and relate, in part, to the nature of both colonial administration and the colonised civilisations to be found in the region, as well as to the nature of the different independence movements—many of these persisting well beyond the formal grants of independence in the late 1940s. Also important is the emerging post-colonial middle class, its transnational interconnections comprising inter alia extensive participation in knowledge/information economies, and its ‘organic intellectuals’ (Gramsci 1971) whose work represents the interests of their class. In other words, the tremendous insights offered by post-colonial theory into the nature of latent or implicit power relations to be found in forms of knowledge reveal the ongoing complicity of scholarship in government. Post-colonialism, thus, raises the issue of how the nexus of knowledge and power translates into contemporary situations—the post-colonial predicament (Breckenridge and van der Veer 1993).

Turning collegial governance on its head : symbolic violence, hegemony and the academic board

This article draws on Bourdieu’s theorisation of domination and Gramsci’s notions of hegemony within the context of a larger empirical study of Australian university academic governance, and of academic boards (also known as academic senates or faculty senates) in particular. Reporting data that suggest a continued but radically altered form of collegial governance in which hegemony is exercised by management rather than by the professor, it theorises the domination of academic boards within western democratic universities. However, traditional collegial governance is also dependent upon a community of scholars, a role historically played by the academic board. In view of the suggested transition in collegial governance and the resultant convergence of academic work and management, the article concludes with questions about whether academic boards can continue to serve as communities of scholars in future.