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This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

This paper attempts to explain the phenomenon that Macau has a parliament (Legislative Assembly) and mass suffrage but no political parties.

This paper reviews the development process of “parliament – mass suffrage – political party” in Hong Kong and Macau and tries to explain why Macau does not have a party using comparative research methods.

The political party development of Hong Kong and Macau was influenced by both the (former) colonial power and China, and whether there were political parties in these two regions was the result of the game between China and the (former) colonial power. China hoped to limit the development of party politics in the two regions. Since Britain felt reluctant to cooperate with China, political parties in Hong Kong developed. At the same time, Portugal chose to defer to China, which led Macau not to have a political party.

Existing studies have yet to explain why there are no political parties in Macau, and this paper is the first attempt to do so.

This study aims to explore the relationship between folk religious place-making and the development of urban public spaces and summarize its influence on community network construction and daily behavior to discover the authentic practices and role of folk faith culture in social space.

Taking Macau's Shi Gandang Temple and its belief culture as an example, on-site research, historical evidence and interviews were used to elaborate and analyze the processes of place-making, social functions, management mechanisms and folk culture to establish a new perception of folk religious place-making in contemporary urban spaces.

The article argues that the culture of folk beliefs profoundly influences urban spaces and the social management system of Macau and has a positive significance in building the local community and geopolitical relations. In addition, it suggests that the participation of folk religious places in local practices is important as key nodes and emotional hubs of local networks, reconciling conflicts between communities of different backgrounds and driving urban spaces toward diversity while forming a positive interaction and friendly cooperation between regional development and self-contained management mechanisms, governance models and cultural orientations.

This study takes an architectural and anthropological perspective of the impact of faith on urban spaces and local governance, using the Shi Gandang Temple in Macau as an example, to complement related studies.

Aiding employment is an important poverty reduction strategy in many countries’ social welfare systems, as this strategy can help empower the recipients with a better living standard, development and social inclusion. The purpose of this paper is to identify the most significant individual and systematic variables for the employment status of low-income groups in urban China.

The data of this study are drawn from “Social Policy Support System for Poverty-stricken Families in Urban and Rural China 2015” report. The Ministry of Civil Affairs of the People’s Republic of China appointed and funded the Institute of Social Science Survey (ISSS) at Peking University to deliver the related project and organize a research team to write the report. Multiple binary logistic regression analysis is adopted to identify both individual and systematic factors that affect the employment status among low-income groups in urban China.

According to the results of the binary logistic regression model, individual factors, including: gender; householder status; education; and self-rated health status, play a significant role in determining the employment status of low-income groups in urban China. Clearly, the impacts of individual factors are more influential to marginal families than to families entitled to receive Basic Living Allowance. In contrast, compared with marginal families, systematic factors are more influential to families entitled to receive Basic Living Allowance.

This study highlights the importance of precise poverty reduction strategy and the issue of “welfare dependence” among low-income groups in urban China. Policy recommendations derived from the findings are hence given, including: the promotion of family-friendly policies; the introduction of a smart healthcare system; the establishment of a Basic Living Allowance adjustment mechanism; and the provision of related social services.

This study aims to examine the role of authenticity in tourists’ destination selection, analyze the factors that influence tourists to form their initial opinions and explore how tourists construct the authenticity of traditional villages. The authors selected Chengkan village in Huizhou district, Huangshan city, as a case. In the study, the authors constructed an attribute-hardware-software research framework and analyzed tourists’ authentic emic experiences from the perspective of constructivism. The findings of this study suggest that tourists’ destination selection is influenced by authenticity. The destination culture brokers who interact with tourists play an essential role in forming authentic experiences. According to differences in how tourists construct authenticity, the study divided tourists into three types: primitive imagination, aesthetic reality and rational cognition. The results of this study provide a deeper understanding of various viewpoints about authenticity research and contribute to the academic discussion on how to understand the authenticity of unique cultural heritage sites such as traditional villages in the context of tourism development.

Weber's hypothesis about China is the hypothesis forwarded by Weber that why capitalist production did not appear in eastern countries such as China in the first place. Weber considered that the reason may be Chinese Confucianism and Taoism lack protestant ethic like Western countries.

The clarification has aroused wide discussion, meanwhile, East Asian capitalism belonging to the Chinese cultural circle has successfully refuted Weber's proposition. Chinese scholars have a broad debate around this topic while no agreement has been reached. This paper tries to explain Weber's hypothesis by Marx's theory of capital origin, which can be explained that the landlord economy caused by China's federal society under centralism leads to the result that the commodity of labor cannot exist in that environment.

The answer from Marxist economics has not only solved an enormous theoretical problem, but also it has vital practical significance. It easily clarifies the fact that the commodity of labor in full sense still cannot emerge in China nowadays, which is an important reason causing China to enter the New Normal and New Era.

Therefore, it leaves China the only way of the socialist road with Chinese characteristics and revitalizing China's rural economy, which means China can only promote rural industrialization and urbanization under the principle of adhering to rural collective ownership, while implementing various forms of integrated agricultural and industrial business models based on local conditions.

The rapid development of Intelligent and Connected Vehicles (ICVs) has boomed a new round of global technological and industrial revolution in recent decades. The Technology Roadmap of Intelligent and Connected Vehicles (2020) comprehensively analyzes the technical architecture, research status and future trends of ICVs. The methodology that supports the roadmap should get studied.

This paper interprets the roadmap from the aspects of strategic significance, technical content and characteristics of the roadmap, and evaluates the impact of the roadmap on researchers, industries and international strategies.

The technical architecture of ICVs as the “three rows and two columns” structure is studied, the methodology that supported the roadmap is explained with a case study and the influence of key technologies with proposed development routes is analyzed.

This paper could help researchers understand both thoughts and methodologies behind the technology roadmap of ICVs.

The purpose of this study is to develop a cylindrical capacitive sensor that has the advantages of high resolution, small size and designability and can be easily installed on lubricant pipeline to monitor lubricant oil debris.

A theoretical model of the cylindrical capacitive sensor is presented to analyze several parameters’ effectiveness on the performance of sensor. Numerical simulations are then conducted to determine the optimal parameters for preliminary experiments. Experiments are finally carried out to demonstrate the detectability of developed capacitive sensors.

It is clear from experimental results that the developed capacitive sensor can monitor the debris in lubricant oil well, and the capacitance values increase almost linearly when the number and size of debris increase.

There is lot of further work to do to apply the presented method into the application. Especially, it is necessary to consider several factors’ influence on monitoring results. These factors include the flow rate of the lubricant oil, the temperature, the debris distribution and the vibration. Moreover, future work should consider the influence of the oil degradation to the capacitance change and other contaminations (e.g. water and dust).

This work conducts a feasibility study on application of capacitive sensing principle for detecting debris in aero engine lubricant oil.

The novelty of the presented capacitance sensor can be summarized into two aspects. One is that the sensor structure is simple and characterized by two coaxial cylinders as electrodes, while conventional capacitive sensors are composed of two parallel plates as electrodes. The other is that sensing mechanism and physical model of the presented sensor is verified and validated by the simulation and experiment.

This paper focuses on governance in higher education in China. It sees that governance as distinctive on the world scale and the potential source of distinctiveness in other domains of higher education. By taking an historical approach, reviewing relevant literature and drawing on empirical research on governance at one leading research university, the paper discusses system organisation, government–university relations and the role of the Communist Party (CCP), centralisation and devolution, institutional leadership, interior governance, academic freedom and responsibility, and the relevance of collegial norms. It concludes that the party-state and Chinese higher education will need to find a Way in governance that leads into a fuller space for plural knowledges, ideas and approaches. This would advance both indigenous and global knowledge, so helping global society to also find its Way.

Global climate change is a serious threat to the survival and development of mankind. Reducing carbon emissions and achieving carbon neutrality are the keys to reducing greenhouse gas emissions and promoting sustainable human development. For many countries, taking China as an example, the electric power sector is the main contributor to the country’s carbon emissions, as well as a key sector for reducing carbon emissions and achieving carbon neutrality. The low-carbon transition of the power sector is of great significance to the long-term low-carbon development of the economy. Therefore, on the one hand, it is necessary to improve the energy supply structure on the supply side and increase the proportion of new energy in the total power supply. On the other hand, it is necessary to improve energy utilization efficiency on the demand side and control the total primary energy consumption by improving energy efficiency, which is the most direct and effective way to reduce emissions. Improving the utilization efficiency of electric energy and realizing the low-carbon transition of the electric power industry requires synergies between the government and the market. The purpose of this study is to investigate the individual and synergistic effects of China’s low-carbon policy and the opening of urban high-speed railways (HSRs) on the urban electricity consumption efficiency, measured as electricity consumption per unit of gross domestic product (GDP).

This study uses a panel of 289 Chinese prefecture-level cities from the years 1999–2019 as the sample and uses the time-varying difference-in-difference method to test the relationship between HSR, low-carbon pilot cities and urban electricity consumption efficiency. In addition, the instrumental variable method is adopted to make a robustness check.

Empirical results show that the low-carbon pilot policy and the HSR operation in cities would reduce the energy consumption per unit of GDP, and synergies occur in both HSR operated and low-carbon pilot cities.

This study has limitations that would provide possible starting points for future studies. The first limitation is the choice of the proxy variable of government and market factors. The second limitation is that the existing data is only about whether the high-speed rail is opened or not and whether it is a low-carbon pilot city, and there is no more informative data to combine the two aspects.

The findings of this study can inform policymakers and regulators about the effects of low-carbon pilot city policies. In addition, the government should consider market-level factors in addition to policy factors. Only by combining various influencing factors can the efficient use of energy be more effectively achieved so as to achieve the goal of carbon neutrality.

From the social perspective, the findings indicate that improving energy utilization is dependent on the joint efforts of the government and market.

The study provides quantitative evidence to assess the synergic effect between government and the market in the low-carbon transition of the electric power industry. Particularly, to the best of the authors’ knowledge, it is the first to comprehend the role of the city low-carbon pilot policy and the construction of HSR in improving electricity efficiency.