Accounting education in modern China: an analysis of conditions and observations

摘要

Purpose – The object of this paper is to analyze and discuss the form and substance of accounting education in the People's Republic of China during the period 1998-2003 as observed by an educator during his employment as a foreign expert with a major university in a Special Economic Zone. Design/methodology/approach – The paper discusses education policies in China and applies this knowledge in a descriptive fashion to an explanation of curriculum processes used in a modern regional university. Curriculum content is compared with equivalent Australian courses of study. Findings – Accounting education programs in China are highly regulated. Methods of teaching and assessment are also inadequate and rely on tried and trusted teacher-centred methods that encourage rote learning and plagiarism. Reforms in education are occurring at an incremental rate, but underlying administrative and curriculum management issues reflect mindsets that appear reticent to change in the short term. Originality/value – China's centrally managed business curricula for university studies provides substantial challenges which, when combined unique administrative practices and cultural differences, presents issues of concern for education researchers and practitioners.