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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.

Previous literature on the commercialisation of the audit profession has focused on the coercive force of macro-institutional structures. The purpose of this paper is to focus on the agency of individual auditors and examine their active construction of the commercial self in a Big Four audit firm in China.

This paper applied a qualitative research approach to data collection and analysis. A total of 17 interviews were conducted with senior auditors, managers, directors and partners to generate a rich narrative.

This study analyses prevalent discourses identified in the Chinese organisational setting and finds that, within the “clan-like” structure of the audit engagement team, three recurring discourses (i.e. the client relationship, adding value and career) were powerful scripts in constructing individual subjectivity wherein the “professionalism” ideal was re-enacted to rationalise the incorporation of more commercialistic elements.

This study collected interviews representing various perspectives within a Big Four audit firm in China. Nonetheless, the scope of this study was limited to certain types of audit firms at certain times.

This study demonstrates that the scripts are not just a matter of self-presentation, but important sources of self-formation and self-definition. Rather than being imposed externally, “commercial selves” are actively constructed by individual auditors, leading to the institutionalisation of commercialism in the audit profession at the micro level.

This study aims to explore how a Chinese lesson study (LS) supports a teacher's learning of transforming curriculum reform ideas into classroom practices.

Data analyzed in this study included lesson plans, three videotaped research lessons, three audio-taped group meetings, interviews, the teacher's reflection journals and other related materials. Clarke and Hollingsworth's interconnected model of professional growth (IMPG) was adopted as the theoretical and analytical framework for examining the teacher's learning process.

This study found that teachers can deepen their understanding of innovative curriculum ideas and implement them through an iterative cycle of planning, enactment and reflection in LS. Involving knowledgeable others in the process and reflecting on evidence-based evaluation of students' learning outcomes is crucial for changing the teacher's knowledge, beliefs, attitudes and teaching practices. Theoretical tools, such as learning trajectory, are useful for transforming curriculum reform ideas that teachers find abstract and overly broad into concrete and actionable lesson designs.

Theoretically, this study can broaden our knowledge about how the under-studied mechanism of Chinese LS can contribute to helping teachers to transform reform ideas into classroom practices. Practically, this study provides suggestions for researchers and educators to reflect on and improve the effectiveness of teachers' professional development programs in a reform context.

Inspired by the basic idea of gradient boosting, this study aims to design a novel multivariate regression ensemble algorithm RegBoost by using multivariate linear regression as a weak predictor.

To achieve nonlinearity after combining all linear regression predictors, the training data is divided into two branches according to the prediction results using the current weak predictor. The linear regression modeling is recursively executed in two branches. In the test phase, test data is distributed to a specific branch to continue with the next weak predictor. The final result is the sum of all weak predictors across the entire path.

Through comparison experiments, it is found that the algorithm RegBoost can achieve similar performance to the gradient boosted decision tree (GBDT). The algorithm is very effective compared to linear regression.

This paper attempts to design a novel regression algorithm RegBoost with reference to GBDT. To the best of the knowledge, for the first time, RegBoost uses linear regression as a weak predictor, and combine with gradient boosting to build an ensemble algorithm.

This paper aims to study the problem of starvation lubrication of high-speed ball bearings due to temperature rise during operation and to avoid thermal failure of bearing lubrication.

Under the quasi-statics model of grease lubrication, both the oil film dragging force and the rolling friction between the balls and raceways collectively counteract the gyroscopic torque. Initially, the static model for grease lubrication is solved, followed by calculating the generated heat using the local heat generation method and ultimately the multinodal thermal network model is solved, and the solved results of the quasi-statics are updated by the temperatures of the grease nodes based on the relationship of the grease temperature and viscosity, as well as the relationship of the viscosity and the film thickness.

By comparing the numerical calculation results of bearings under different working conditions, the influence of starvation lubrication on the oil film thickness, oil film drag force and rolling friction of bearings is discussed, and it is found that the numerical calculation results of the outer ring temperature of bearings under the starvation lubrication due to the consideration of temperature rise are closer to the experimental values.

This study reveals the dynamic characteristics of bearings under starvation lubrication, which is more practical and engineering guiding significance for the design of bearings, and introduces a new method and basis for the calculation of temperature rise of rolling bearings.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-06-2024-0208/

This paper aims to clarify the complex path of negative externalities in the sharing economy and proposes corresponding policy recommendations.

This paper aims to establish an analytical framework for the negative externalities of the sharing economy and to extract the main factors that produce negative externalities, and then, through qualitative comparative analysis method find out how these factors interact to form a negative externality.

Negative externalities in the sharing economy come from the joint effect of the sharing degree of the product or service and constraint mechanism, and the current main modes of the shared economy increase the possibility of negative externalities.

The paper proposes a complex path resulting from negative externalities in the shared economy.

This paper aims to clear whether the monopoly structure of the internet industry has produced market power and discussed the welfare change of the internet industry monopoly.

By using new empirical industrial organization methods and taking the e-commerce market as an example, the authors measured market power and economies of scale of the internet platform companies.

Internet platform enterprises have formed scale economy, but it has not had market power, and the industry still maintains high levels of competition; also, the emergence of large enterprises may increase the welfare of consumers.

The conclusion of this paper clarified actual competition status of internet industry and provided a new foothold for regulation and ideas for the traditional industry to crack the Marshall Conflict.

The purpose of this paper is to provide a micro historical account of the work of a key Chinese educational reformer, Tao Xingzhi (1891–1946), who transformed educational ideas from John Dewey to effect social and cultural change in 1920s–1940s China.

This paper examines English and Chinese language sources, including Tao’s poetry, to present a fresh analysis of Tao’s epistemological life history. It draws upon transnational historical approaches to chart the multidirectional circulation of progressive education philosophies around the globe. It also explores some conceptual dimensions of Chinese historical thinking and historiographical strategies.

Tao Xingzhi engaged in critical intercultural knowledge exchange in implementing educational reforms in China. He blended and critiqued Chinese and Deweyian educational philosophies to create unique educational reform, which involved reversing some of Dewey’s approaches as well as adapting others.

This paper foregrounds Tao Xingzhi’s agency in transforming some of Dewey’s ideas in the Chinese context and challenges studies that adopt an “impact-response” approach to Tao’s contribution, which suggest a one-way flow of knowledge from a “modern” West to a “traditional” China. It brings hitherto unexplored Chinese language sources to an English-speaking audience, particularly Tao’s poetry, to gain new historical insights into Tao’s educational reforms. It contributes to transnational understandings of the multidirectional flows of knowledge about Progressive educational philosophies around the world.

This paper aims to conduct work to obtain high-quality brazed joint of YAG ceramic and kovar alloy.

Wetting and spreading behavior of AgCuTi filler alloy on YAG ceramic and kovar alloy under vacuum (2∼3 × 10–4 Pa) and argon conditions was investigated and compared. Then, YAG ceramic was brazed to kovar alloy under a high vacuum of 2∼3 × 10–4 Pa; the influence of holding time on the interface structure of the joint was investigated.

The wettability of AgCuTi on YAG is poor in the argon atmosphere, the high oxygen content in the reaction layer hinders the formation of the TiY2O5 reaction layer, thereby impeding the wetting of AgCuTi on YAG; in the vacuum, a contact angle (?=16.6°) is obtained by wetting AgCuTi filler alloy on the YAG substrate; the microstructure of the YAG/AgCuTi/kovar brazed joint is characterized to be YAG/Y2O3/(Fe, Ni)Ti/Ag(s, s) + Cu(s, s)/Fe2Ti + Ni3Ti/Fe2Ti/kovar; at 870 °C for the holding time of 10 min, a (Fe, Ni) Ti layer of approximately 1.8 µm is formed on the YAG side.

Wetting and spreading behavior of the brazing filler alloy under different conditions and the influence of the holding time on the interface microstructure of the joint were studied to provide references for obtaining high-quality brazed joints.