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192.168.6.56/handle/123456789/105123| Title: | Accounting as an instrument ofneoliberalisation?Exploring the adoption of fair valueaccounting in China |
| Authors: | Ying Zhang, Jane Andrew, Kathy Rudkin |
| Keywords: | Fair value accounting, Neoliberalism, Financialisation, Free market, Accounting standards,Capital markets, Chin |
| Issue Date: | 2012 |
| Publisher: | Emerald Group Publishing |
| Description: | This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global process of neoliberalisation and financialisation of political and economic systems. It establishes that FVA forms part of the technical architecture of neoliberalism. |
| URI: | http://196.189.45.87:8080/handle/123456789/105123 |
| Appears in Collections: | Accounting and Finance |
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