{"id":"https://openalex.org/W3122575605","doi":null,"title":"Institutional Change in Transitional Economies: The Case of Accounting in China","display_name":"Institutional Change in Transitional Economies: The Case of Accounting in China","publication_year":1998,"publication_date":"1998-01-01","ids":{"openalex":"https://openalex.org/W3122575605","mag":"3122575605"},"language":"en","primary_location":{"id":"mag:3122575605","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:hcx:wpaper:9804","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},"volume":null,"type":"preprint","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084263420","display_name":"David K. W. Chu","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"David K. W. Chu","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5036901398","display_name":"Kolleen Rask","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kolleen Rask","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5041899682","display_name":"Thomas R. Gottschang","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Thomas R. Gottschang","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14433","display_name":"Post-Communist Economic and Political Transition","score":0.7494999766349792,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14433","display_name":"Post-Communist Economic and Political Transition","score":0.7494999766349792,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.08139999955892563,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10628","display_name":"China's Socioeconomic Reforms and Governance","score":0.0746999979019165,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/institutional-change","display_name":"institutional change","score":0.8460000157356262},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.7839999794960022},{"id":"https://openalex.org/keywords/transition-economies","display_name":"transition economies","score":0.8560000061988831},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.6729999780654907},{"id":"https://openalex.org/keywords/market-economy-transition","display_name":"transition to market economy","score":0.8159999847412109},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6669999957084656},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.574999988079071},{"id":"https://openalex.org/keywords/privatization","display_name":"privatization","score":0.6769999861717224},{"id":"https://openalex.org/keywords/liberalization","display_name":"liberalization","score":0.6039999723434448},{"id":"https://openalex.org/keywords/command-economy","display_name":"command economy","score":0.625}],"concepts":[{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.7198179364204407},{"id":"https://openalex.org/C58823610","wikidata":"https://www.wikidata.org/wiki/Q746418","display_name":"Liberalization","level":2,"score":0.7112895250320435},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5180959105491638},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.48430100083351135},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.470032662153244},{"id":"https://openalex.org/C177002080","wikidata":"https://www.wikidata.org/wiki/Q189724","display_name":"Planned economy","level":2,"score":0.45605868101119995},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.44588908553123474},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4242074489593506},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36037278175354004},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.3435344099998474},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18560561537742615},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3122575605","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:hcx:wpaper:9804","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.48510000109672546,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2505160665","https://openalex.org/W2129590705","https://openalex.org/W629029932","https://openalex.org/W2558784259","https://openalex.org/W2373476200","https://openalex.org/W2162979861","https://openalex.org/W7096966152","https://openalex.org/W7110948969","https://openalex.org/W2914519241","https://openalex.org/W3039042977"],"abstract_inverted_index":{"A":[0],"major":[1],"economic":[2],"mystery":[3],"of":[4,37,47,93,106],"the":[5,9,41,59,67,76,94,101,104,107],"1990s":[6],"is":[7,83],"why":[8],"transition":[10],"to":[11,35,55,66],"market-based":[12],"systems":[13],"has":[14,51],"been":[15],"so":[16],"difficult.":[17],"Key":[18],"strategic":[19,53],"services":[20,27,54],"such":[21],"as":[22],"financial,":[23],"legal,":[24],"and":[25,73,81,103],"accounting":[26,95],"are":[28],"relatively":[29],"deficient":[30],"in":[31,63,97],"transitional":[32],"economies":[33],"due":[34],"decades":[36],"being":[38],"supplanted":[39],"by":[40],"command":[42],"structure.":[43],"China's":[44],"deliberate":[45],"path":[46],"institutional":[48],"change,":[49],"which":[50],"allowed":[52],"evolve":[56],"along":[57],"with":[58],"market":[60],"structure,":[61],"stands":[62],"sharp":[64],"contrast":[65],"Eastern":[68],"European":[69],"emphasis":[70],"on":[71],"liberalization":[72],"privatization.":[74],"Regenerating":[75],"professional":[77],"personnel,":[78],"legal":[79],"framework":[80],"standards":[82],"a":[84,89],"difficult":[85],"task.":[86],"We":[87],"offer":[88],"detailed":[90],"case":[91],"study":[92],"profession":[96],"China,":[98],"illustrating":[99],"both":[100],"necessity":[102],"complexity":[105],"solution.":[108]},"counts_by_year":[],"updated_date":"2026-09-12T09:15:50.089291","created_date":"2021-02-01T00:00:00"}