Publication Details

Xu, L., Cortese, C. & Zhang, E. (2014). Ideology diffusion and the role of accounting: a Gramscian approach to understanding China's transition from 1949 to 1957. Accounting History, 19 (4), 434-451.


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.

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