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The Emergence of Chinese State Capitalism and the Role of Accounting
| Termin |
Dienstag, 6. November 2012, 16.15 - 18.00 Uhr
|
| Veranstaltungsart |
Vorlesung/Vortrag |
| Einrichtung |
Philosophische Fakultät I |
| Veranstaltungsort |
Max-Planck-Institut für ethnologische Forschung |
| Straße |
Advokatenweg 36 |
| PLZ/Ort |
06114 Halle (Saale) |
Beschreibung
Vortragender: Mahmoud Ezzamel; Cardiff University and IE Business School, Madrid
My presentation will focus on the role of accounting calculations and vocabulary in the emergence of Chinese state capitalism. I will discuss briefly the ideological shift from Mao Zedong Thought (MZT), or Maoism, to the ideas of Deng Xiao Peng (Dengism). I will then explore issues such as the move towards economic development primacy, greater marketisation, and private ownership and property rights and how accounting technologies intervened and shaped each of these developments. To provide a more detailed example, I will discuss the rise of foreign invested firms (FIFs) as a means of encouraging venture capitalists to strengthen the Chinese economy and comment on how accounting regulations changed in response to the emergence of these companies. By following actors and inscriptions, I will trace the formation and functioning of networks of association between humans (actors) and nonhumans (actants) to facilitate the emergence of new accounting regulations. I will also explore how government programs and international accounting principles and conventions were translated into accounting regulations for FIFs, and the roles played by ‘Chinese characteristics’ and political ideology in shaping these regulations. In these trials of strengths, the Ministry of Finance (MoF) and its Department of Accounting were an obligatory passage point (OPP). Further, political ideology and Chinese characteristics were discursive OPPs that were rendered malleable to the interpretations of actors with heterogeneous interests as evident in the multiplicity of translations produced in the promulgation of each of the accounting regulations for FIFs.
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