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

The Big Four and the Development of the Accounting Profession in China. 中国における四大銀行と会計職の発展

・ISBN 978-1-78350-485-5 hard US$ 207.99

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著者・編者Gillis, Paul L.,
シリーズStudies in the Development of Accounting Thought
出版社(Emerald, UK)
出版年月2014
ページ数349 pp.
言語ENG
ニュース番号<612-724>

解説

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.