Using Gramsci’s concept of hegemony, the aim of this article is to explore the role of ideology diffusion in creating and maintaining Mao’s political hegemony during the period 1949 to 1957, and to consider how accounting practices were reflected in this period of transition in China. In particular, we provide an understanding of how accounting systems have changed under the influence of various political ideologies in China, being the New Democracy and the socialist ideology adopted from the Soviet Union, by considering the relationships and struggles between organic and traditional intellectuals that Gramsci has theorized. We find that the diffusion of political ideologies is reflected in the accounting systems used in these particular periods of transition.

This article explores the role of accounting professionals in the emergence of the first set of accounting standards -Accounting Standards for Business Enterprises (ASBE) -in China between 1978 and 1992. Based on a variety of sources drawn from the archives of Chinese language accounting textbooks and highly ranked academic journals, this article reveals how accounting professionals adapted accounting thoughts and practice to fit the demands of the prevailing political ideologies, which facilitated the social conditions essential for the development of ASBE. Drawing on theoretical perspectives on the interplay between accounting and its social context, as pronounced and advocated by Hopwood and his collaborators, this article provides evidence that further demonstrates the social nature of accounting as it was implicated in the broader economic and political transformations in China between 1978 and 1992. Eagle ZhangThe University of Sydney, Australia AbstractThis article explores the role of accounting professionals in the emergence of the first set of accounting standards -Accounting Standards for Business Enterprises (ASBE) -in China between 1978 and 1992. Based on a variety of sources drawn from the archives of Chinese language accounting textbooks and highly ranked academic journals, this article reveals how accounting professionals adapted accounting thoughts and practice to fit the demands of the prevailing political ideologies, which facilitated the social conditions essential for the development of ASBE. Drawing on theoretical perspectives on the interplay between accounting and its social context, as pronounced and advocated by Hopwood and his collaborators, this article provides evidence that further demonstrates the social nature of accounting as it was implicated in the broader economic and political transformations in China between 1978 and 1992.

This paper uses Gramsci's concept of hegemony to investigate periods of leadership and accounting change throughout Chinese history. In particular, this paper provides an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China: the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution under the Maoist era, and the move towards the socialist-market system in the Dengist era. This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people's daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods. This paper contributes to understandings of Gramsci's concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China. AbstractThis paper uses Gramsci's concept of hegemony to investigate periods of leadership and accounting change throughout Chinese history. In particular, this paper provides an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China: the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution under the Maoist era, and the move towards the socialist-market system in the Dengist era. This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people's daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods. This paper contributes to understandings of Gramsci's concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China.

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Purpose The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China between 1958 and 1966. Drawing on concepts of ideological power and intellectual diffusion in political and civil society from Gramsci’s theory of hegemony, it analyses the process by which accounting intellectuals established a set of socialist accounting practices to meet the political challenges of the People’s Commune. Design/methodology/approach Gramsci’s theory is adopted to examine how the accounting systems of People’s Commune acted as a mechanism that reflected Mao’s political ideas. Findings This paper demonstrates that the accounting system that emerged during these socio-political movements served the ideological purpose of reinforcing Mao’s political ideology and his hegemonic leadership. Accounting functioned within the spheres of both political and civil society to facilitate a national collective will, and to construct behaviours that satisfied the political requirements of the People’s Commune. Originality/value This paper will contribute to the accounting history in China from 1958 to 1966.