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Book cover for The Big Four and the Development of the Accounting Profession in China, a book by Paul Gillis Book cover for The Big Four and the Development of the Accounting Profession in China, a book by Paul Gillis

The Big Four and the Development of the Accounting Profession in China

2014 ᛫


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  • Page count

    368 pages

  • Category

    Accounting, accountancy

  • Publisher

    Emerald Group Publishing Limited

  • Ebook file size

Summary


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.