A B S T R A C T
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.
2014 Production and hosting by Elsevier B.V. on behalf of China Journal of
Accounting Research. Founded by Sun Yat-sen University and City University
of Hong Kong.
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کد محصول : شماره 304
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