Essay on The Role and Image of Accountants in the Globalized Era

Essay on The Role and Image of Accountants in the Globalized Era

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The Role and Image of Accountants in the Globalized Era
As a partner of the Big Four firm Ernst and Young we have a goal of developing and expanding an already prominent area of service further. This particular service is Assurance. Assurance services can include; auditing both internal and external, Actuarial assurance, Corporate reporting, IFRS reporting and many more. Last year assurance, ‘our largest practice, delivered a positive year growing revenues by over 4% to US$10.9bn.’ (Ernst and Young, 2013). This is our strongest service and with that in mind it is reinforcing the reckoning on expanding this service further. As a firm we are looking into expanding this service into China. China has the world’s largest population and the second largest economy and is always a target for further growth. This report will identify the historical background of China and how the accounting profession has developed. It will evaluate any future prospects for developing assurance services in China and finally, it will discuss the positives and negatives of importing our ‘Anglo-Saxon’ imagine into a very communist China.
China is renowned for it’s extensive history, however as a profession, accountancy has only really developed over the last century. ‘China has over 5000 years of history, but accountancy, as a profession in China, was only established in 1918.’ (Yugui. C, 2012). Since it’s inception in China the profession of accountancy has seen radical developments. Early Chinese history meant that ‘commercial activities were not looked upon favourably, as the Chinese traditional culture opposed the idea of Li [profit]’ (Helen Yee and Brian West, 2010). As a result of this ‘accountants were discriminated against in society...

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... Sector Accounting.. 22 (3), 269-299.
Stamp and Moonitz (1978) E. Stamp, M. Moonitz International Auditing StandardsPrentice-Hall, London (1978)

Tang (1997) Y.W. Tang Issues in the Development of the Accounting Profession in China China Accounting and Finance Review, 1 (1) (1999), pp. 6–20

Yining Chen & Kam C. Chan. (2009). The Chinese Economy. Research on Chinese Accounting Issues. 42 (1), 98-128.

Yugui, C. (2012). The Progress of the Accountancy Profession in China. Available: Last accessed 17th March 2014.
Z. Jun Lin. (1998). Internationalization of Public Accounting: Chinese Experience. Internationalization of Public Accounting: Chinese Experience. 13 (2), 84-94.
Zhang (1995) Zhang, Y.C. 1995. “Speech at the News Press on the Release of the P.R.C. Independent Auditing Standards,” (in Chinese).

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