1. Introduction: From the East -- stories about accountants in Asia.
- Author
-
Poullaos, Chris
- Subjects
FINANCIAL services industry ,ACCOUNTING - Abstract
The papers explore the organisation of accounting practitioners in five nations: Brunei Darussalam, Japan, Malaysia, the People's Republic of China and the Philippines. By and large, the authors have written about their own country, from their own national perspective, without reference to any overarching framework. As the organisers of a recently completed international project on the "new public financial management" also found, this "was the only really practicable option, as experiences, philosophies and approaches to writing were different in so many ways across the participating nations." The notion of "Asia" as "the continent which is the eastern part of the European landmass" serves as a stark linguistic reminder of the pitfalls of Euro-centrism in a project of this kind. Inviting local authors to participate and to choose the theme of their paper was the strategy chosen to minimise the dangers, without, however, necessarily removing them altogether. The reader will also find that an attempt has been made, during the editorial process, to retain local accents and concerns. Qualifications aside, they contain much food for thought and scope for further research. The debate about how to deal with them brings into view, over time, a veritable panoply of interest groups and some curious "interest talk". The changes from the 1970s to the 1990s are fascinating. The spectacular and sustained growth of Asian nations over the past several decades excited the attention of many disciplines. The present project was initially conceived, at least in part, as an opportunity to explore the contribution of accounting professionals to the "Asian miracle."
- Published
- 1999