Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/187594 
Year of Publication: 
2014
Citation: 
[Journal:] China Journal of Accounting Research [ISSN:] 1755-3091 [Volume:] 7 [Issue:] 1 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2014 [Pages:] 1-8
Publisher: 
Elsevier, Amsterdam
Abstract: 
How can China achieve phenomenal economic growth despite what is considered as "weak" institutions in market-based economies? Xu (2011) provides a framework to understand this puzzle. Specifically, he suggests that China's institutional framework of Regionally Decentralized Authoritarian regime was likely responsible for the phenomenal economic growth despite what is considered "weak" institutions for market-based economies. While recent accounting research provides insights into the relationship between agency issues, and accounting and control systems in the China context, accounting researchers can use the institutional feature of RDAs to provide insights into the role of accounting and control systems in non-market-based settings.
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.