What is it about?

This is among the few studies that sought the views of Chinese accounting Professional on the challenges that China is facing in the process of adopting international accounting standards.

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Why is it important?

Our findings provide an update on the progress of implementation of international accounting standards in developing countries. It highlights international accounting standard setters need to consider the political and economic context of developing countries in order to achieve its goal of improved accounting practice globally.


It took great efforts to finish this project funded by CPA Australia Global Research Perspectives. The research team is composed of researchers from China and Australia. The international collaboration ensured the success of this project. It’s a truly rewarding experience to engage with Chinese accounting researchers and practitioners in this project. I am grateful for the funding support from CPA Australia.

Helen Yang
Victoria University

Read the Original

This page is a summary of: Insights from Accounting Practitioners on China's Convergence with IFRS, Australian Accounting Review, June 2017, Wiley,
DOI: 10.1111/auar.12182.
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