A socialist market economy with Chinese characteristics: The accounting annual report of China Mobile
分析了中国移动年度报告的生产、分配和消费，揭示会计如何反映并自然化全球市场经济与政府控制并存的竞争性意识形态。
Since the economic opening reform in the 1970s, China has undergone significant ideological change that has shifted the country's focus from a planned economy to a market economy. The co-existence of a market economy with a socialist political regime offers a unique opportunity to explore the role of accounting in contemporary China. Using critical discourse analysis, we have analysed the production, distribution, and consumption of a leading Chinese SOE's annual report that has a dual readership (i.e. Chinese and Western). We demonstrate that accounting reflects and helps naturalise the competing ideologies of a global market economy with strong government control.