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Article
Publication date: 4 December 2018

Lina Xu, Eagle Zhang and Corinne Cortese

The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China between…

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Abstract

Purpose

The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China between 1958 and 1966. Drawing on concepts of ideological power and intellectual diffusion in political and civil society from Gramsci’s theory of hegemony, it analyses the process by which accounting intellectuals established a set of socialist accounting practices to meet the political challenges of the People’s Commune.

Design/methodology/approach

Gramsci’s theory is adopted to examine how the accounting systems of People’s Commune acted as a mechanism that reflected Mao’s political ideas.

Findings

This paper demonstrates that the accounting system that emerged during these socio-political movements served the ideological purpose of reinforcing Mao’s political ideology and his hegemonic leadership. Accounting functioned within the spheres of both political and civil society to facilitate a national collective will, and to construct behaviours that satisfied the political requirements of the People’s Commune.

Originality/value

This paper will contribute to the accounting history in China from 1958 to 1966.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 12 July 2013

Lina Xu, Corinne Cortese and Eagle Zhang

This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

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Abstract

Purpose

This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

Design/methodology/approach

Using Gramsci's concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution in the Maoist era, and the move towards the socialist‐market system in the Dengist era.

Findings

This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people's daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods.

Originality/value

This paper contributes to understandings of Gramsci's concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China.

Details

Asian Review of Accounting, vol. 21 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 20 February 2017

Ferdinand Balfoort, Rachel Francis Baskerville and Rolf Uwe Fülbier

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as…

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Abstract

Purpose

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as “Western” market economies, being classical and neoclassical contracting theories. The purpose of this paper is to illustrate how a particular Asian cultural attribute (guānxì ) impacts on the efficacy of fair value measurement.

Design/methodology/approach

Using a literature review and research of studies of the adoption of IFRS in China, studies of both guānxì and fair value in Chinese accounting research, this study unbundles Williamson’s governance structure and contracting theory to examine how guānxì is positioned orthogonally to fair value (market-oriented valuation) principles for financial reporting. This is followed by a case study of the events surrounding the collapse of China Medical Technologies.

Findings

Guānxì is integral to Asian economies and economic transactions. Resulting conditions, characterised by relational contracting, may not meet the qualitative characteristics of neutrality and faithful representation in fair value measurement of assets and liabilities. The same may be true when insider or “trusted party transaction” values prevail for large ticket transactions among entities in any jurisdiction.

Research limitations/implications

Future research on the impact of guānxì may be constrained by its often hidden, and yet dynamic, character; and the varieties of its manifestations.

Originality/value

This study highlights how difficult it may be to achieve both comparability and relevance in the asset and liability recognition and measurement rules in Asian (and possibly also other) economies adopting accounting principles that are developed in a Western context.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 4 November 2021

Jialiang Xie, Shanli Zhang and Ling Lin

In the new era of highly developed Internet information, the prediction of the development trend of network public opinion has a very important reference significance for…

171

Abstract

Purpose

In the new era of highly developed Internet information, the prediction of the development trend of network public opinion has a very important reference significance for monitoring and control of public opinion by relevant government departments.

Design/methodology/approach

Aiming at the complex and nonlinear characteristics of the network public opinion, considering the accuracy and stability of the applicable model, a network public opinion prediction model based on the bald eagle algorithm optimized radial basis function neural network (BES-RBF) is proposed. Empirical research is conducted with Baidu indexes such as “COVID-19”, “Winter Olympic Games”, “The 100th Anniversary of the Founding of the Party” and “Aerospace” as samples of network public opinion.

Findings

The experimental results show that the model proposed in this paper can better describe the development trend of different network public opinion information, has good stability in predictive performance and can provide a good decision-making reference for government public opinion control departments.

Originality/value

A method for optimizing the central value, weight, width and other parameters of the radial basis function neural network with the bald eagle algorithm is given, and it is applied to network public opinion trend prediction. The example verifies that the prediction algorithm has higher accuracy and better stability.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 15 no. 2
Type: Research Article
ISSN: 1756-378X

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Article
Publication date: 17 September 2019

Christopher Nobes

The purpose of this paper is to provide “Comments” on two previous papers in this journal about fair value in Chinese accounting. It extends those papers by considering…

750

Abstract

Purpose

The purpose of this paper is to provide “Comments” on two previous papers in this journal about fair value in Chinese accounting. It extends those papers by considering developments since 2006.

Design/methodology/approach

The paper analyses the contents of Chinese Accounting Standards, dividing the references to fair value into several different categories. This analysis is compared to the findings of the two previous papers. This paper then re-assesses the evidence about the alleged pressures from international institutions on Chinese accounting.

Findings

The two previous papers greatly overstate the importance of fair value in Chinese accounting, partly through misinterpreting Chinese standards and partly because of a lack of caveat that the instructions about fair value often relate to special circumstances or unusual companies. The theorising about Chinese enthusiasm for fair value is misguided: the present author suggests that China became keen to adopt international standards despite their use of fair value not because of it, and that China removed much of the fair value when it adapted international standards. The extension of the analysis beyond 2006 provides a fuller coverage but does not alter the conclusions.

Research limitations/implications

The earlier of the two papers examined has been extensively cited. Researchers need to be warned that the technical content and the conclusions of both papers are questionable. Authors should define terms clearly and should provide sufficient reference detail to enable readers to check findings.

Practical implications

Multinational companies, auditors and financial analysts should not be misled into thinking that Chinese accounting makes extensive use of fair value accounting.

Originality/value

This paper critically re-assesses two previous papers, starting with detailed technical data and moving through to the influence of international institutions. This paper also newly extends the analysis of Chinese standards beyond 2006.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 17 September 2024

Dukun Xu, Yimin Deng and Haibin Duan

This paper aims to develop a method for tuning the parameters of the active disturbance rejection controller (ADRC) for fixed-wing unmanned aerial vehicles (UAVs). The bald eagle

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Abstract

Purpose

This paper aims to develop a method for tuning the parameters of the active disturbance rejection controller (ADRC) for fixed-wing unmanned aerial vehicles (UAVs). The bald eagle search (BES) algorithm has been improved, and a cost function has been designed to enhance the optimization efficiency of ADRC parameters.

Design/methodology/approach

A six-degree-of-freedom nonlinear model for a fixed-wing UAV has been developed, and its attitude controller has been formulated using the active disturbance rejection control method. The parameters of the disturbance rejection controller have been fine-tuned using the collaborative mutual promotion bald eagle search (CMP-BES) algorithm. The pitch and roll controllers for the UAV have been individually optimized to obtain the most effective controller parameters.

Findings

Inspired by the salp swarm algorithm (SSA), the interaction among individual eagles has been incorporated into the CMP-BES algorithm, thereby enhancing the algorithm's exploration capability. The efficient and accurate optimization ability of the proposed algorithm has been demonstrated through comparative experiments with genetic algorithm, particle swarm optimization, Harris hawks optimization HHO, BES and modified bald eagle search algorithms. The algorithm's capability to solve complex optimization problems has been further proven by testing on the CEC2017 test function suite. A transitional function for fitness calculation has been introduced to accelerate the ability of the algorithm to find the optimal parameters for the ADRC controller. The tuned ADRC controller has been compared with the classical proportional-integral-derivative (PID) controller, with gust disturbances introduced to the UAV body axis. The results have shown that the tuned ADRC controller has faster response times and stronger disturbance rejection capabilities than the PID controller.

Practical implications

The proposed CMP-BES algorithm, combined with a fitness function composed of transition functions, can be used to optimize the ADRC controller parameters for fixed-wing UAVs more quickly and effectively. The tuned ADRC controller has exhibited excellent robustness and disturbance rejection capabilities.

Originality/value

The CMP-BES algorithm and transitional function have been proposed for the parameter optimization of the active disturbance rejection controller for fixed-wing UAVs.

Details

Aircraft Engineering and Aerospace Technology, vol. 96 no. 9
Type: Research Article
ISSN: 1748-8842

Keywords

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Book part
Publication date: 4 November 2024

Xiangru Wu, Kun Wang and Xiaowen Fu

This chapter reviews the competition between full-service carrier (FSC) and low-cost carrier (LCC) in China. More importantly, we discuss the impacts of the COVID-19 pandemic on…

Abstract

This chapter reviews the competition between full-service carrier (FSC) and low-cost carrier (LCC) in China. More importantly, we discuss the impacts of the COVID-19 pandemic on FSC–LCC competition. Specifically, the airlines' route choices and also the market contact between FSCs and LCCs in China are examined and discussed. Our review results suggest that, despite the rapid growth of the independent LCC Spring Airlines and the establishment of new subsidiary LCCs by FSCs, China's LCC sector still plays relatively minor roles compared with many fully deregulated markets. Subsidiary LCCs serve more as competitive tools for their parent FSCs, primarily deployed on their parent FSCs' routes to jointly compete against rival FSCs. This competition is primarily focused on niche regional markets rather than engaging in full-scale competition. Spring Airlines also strategically avoided direct head-to-head competition with FSCs before the pandemic by mainly connecting with the secondary cities. However, the pandemic has introduced significant changes, notably the network differentiation between FSCs and LCCs in mainland China. With the relaxation of government's regulations on airline route entries into hub airports during pandemic, Chinese LCCs have shifted their focus toward serving more dense routes, especially those connected to the top five cities. This shift has led to an intensified head-to-head competition between LCCs and FSCs following the outbreak of the pandemic. Such a process is likely to continue in the years to come. This chapter's discussions could also provide new insights into LCC development and the impact of the pandemic on FSC–LCC competition interactions to supplement existing literature studying other major airline markets.

Details

Airlines and the COVID-19 Pandemic
Type: Book
ISBN: 978-1-80455-505-7

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Article
Publication date: 21 March 2016

Brigitte Prud’homme and Louis Raymond

This study aims to describe and understand how and to what extent hotel managers adopt sustainable development (SD) practices in their establishment, given the presence of…

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Abstract

Purpose

This study aims to describe and understand how and to what extent hotel managers adopt sustainable development (SD) practices in their establishment, given the presence of barriers to the adoption of such practices by hotel establishments, and the lack of knowledge as to the ways and means by which an SD orientation is developed and implemented.

Design/methodology/approach

A qualitative research strategy was chosen to answer the research questions, that is, a multi-site case study of five Canadian hotels.

Findings

The study shows why and how hotel managers proceeded to develop and implement an SD orientation, as well as the contextual factors that affected the extent to which SD practices were adopted.

Research limitations/implications

The initial elaboration and validation of a process model of SD adoption in hotel establishments constitute a conceptual building block upon which this complex phenomenon can be further studied.

Practical implications

This study demonstrates that in the hospitality industry, implementing an SD orientation is a strategy that can be enabled through the provision of required knowledge and expertise as well as appropriate tools and techniques to hotel managers.

Originality/value

In describing and understanding the dynamics of implementing a SD orientation in five Canadian hotels, this study has provided a conceptually and practically fruitful answer to the question of “how” and “to what extent” hotels adopt SD practices.

Details

International Journal of Contemporary Hospitality Management, vol. 28 no. 3
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 12 December 2023

Shahid Rasool, Hasan Aydin and Jingshun Zhang

The purpose of this quantitative study was to fill the knowledge gap and to investigate relationships between cultural background and various demographic factors influencing…

496

Abstract

Purpose

The purpose of this quantitative study was to fill the knowledge gap and to investigate relationships between cultural background and various demographic factors influencing parental involvement behaviors that prompt them to engage in their children's academic activities.

Design/methodology/approach

A quantitative research method was used to collect data to answer research questions and explore relationships between variables (Fraenkel et al., 2015). The researchers created the survey on Qualtrics and conducted a pilot study to improve the survey based on the recommendations of the pilot study's participants. Some items were reworded suggested by an expert committee to finalize the instrument. This survey mainly consisted of two sections to collect data on participants' demographics and cultural background. The participants used multiple-choice options to answer items pertaining to family demographics. They were asked to use a 5-point Likert scale: very often = 5, often = 4, sometimes = 3, rarely = 2 and never = 1 to respond to survey items regarding cultural background and parental involvement behaviors.

Findings

The correlation coefficient showed a statistically significant relationship between parents' expectations, educational level and their involvement behaviors in children's academic achievement. However, parents' income and cultural background had no statistically significant relationships with parental involvement in their children's academic achievement.

Research limitations/implications

The results of this study have potentially broad implications for educational leaders, policymakers, educators and parents to develop policies for diverse students to enhance their educational achievements.

Originality/value

The researchers reviewed extensive literature and found the gap in regional studies particularly related to one of the fastest-growing, financially stable and highly educated ethnic groups in the country. The researchers developed a brand new instrument on Qualtrics and distributed a survey via online and direct administration to collect primary data from 200 participants.

Details

International Journal of Comparative Education and Development, vol. 26 no. 1
Type: Research Article
ISSN: 2396-7404

Keywords

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Book part
Publication date: 28 March 2023

Zhang Jiale and Farzana Quoquab

The adverse effect of plastic pollution on the tourism industry is one of the emerging research areas in the field of sustainable tourism over the past years. However, there is a…

Abstract

The adverse effect of plastic pollution on the tourism industry is one of the emerging research areas in the field of sustainable tourism over the past years. However, there is a lack of discussion on this issue in the academic platforms. Considering this, in this chapter, a scientometric analysis of 110 academic publications from the Web of Science (WoS) between 1999 and 2021 related to plastic pollution and tourism is presented. A bibliometric analysis using CiteSpace was utilised to analyse the data to present the keyword timezone, collaboration network and co-citation network. The analysis shows that the publications in this field have increased rapidly, and it has become an emerging and interdisciplinary research topic. Scholars from Australia, Spain, Brazil and China have published most on the topic. The Chinese Academy of Science with four articles is the largest contributor in this field among other institutions. Moreover, citizen science is found to be a new keyword coming up in recent years, and human health is one of the major concerns. The findings from this study provide valuable insights for the academicians and policy makers in understanding the issue.

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