Title

Chinese Students In Us Accounting And Business Phd Programs: Educational, Political And Social Considerations

Abstract

In recent years, due in large part to China's move towards a socialist market economy, US universities in general, and doctoral programs in accounting and business in particular, have seen a noticeable increase in admission applications from China and in the enrollment of Chinese students into graduate programs. In accounting and business PhD programs, the increase in Chinese students represents an opportunity and a challenge, both for the students themselves and for what their immersion in US accounting and business education may mean to China's marketization project and the increasing globalization of the world economy. The purpose of this paper is to explore two themes related to this phenomenon. First, we discuss the motivations, challenges, and consequences that occur as Chinese students enter and matriculate from US PhD programs in accounting and business. Second, we examine how, in the case of accounting and business PhD programs, US universities participate in a global socio-political movement that spreads Anglo-American capitalism. Their participation in this movement is manifested in part through their narrow, functionalist view of accounting. Based on our analysis, we draw three primary conclusions. First, we conclude that although Chinese students come to the US with a Chinese learner orientation and face a number of language and learning challenges, they can adapt and thrive in a Western learning environment. They also believe that their US education will serve them well in their careers whether they remain in the US or return to China. Second, although US accounting and business PhD programs encourage Chinese students to engage in academic debate, think and work more critically and independently, these philosophies are embedded within a narrow US-centric model of academic accounting and business research. Third, China's move towards a socialist market economy and its demand for Western accounting and business expertise can generate some positive outcomes for their country. However, they will have to address the serious social problems that accompany an adoption of Anglo-American capitalism, an ideology that Chinese students in US accounting and business PhD students are taught to study, believe, and promote. © 2006 Elsevier Ltd. All rights reserved.

Publication Date

2-1-2008

Publication Title

Critical Perspectives on Accounting

Volume

19

Issue

2

Number of Pages

199-216

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1016/j.cpa.2006.09.007

Socpus ID

38949120071 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/38949120071

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