Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective

This paper critically analyses the role of accounting in China’s new phase politically driven economic reforms, which is international expansion Chinese enterprises. In particular, examines how multinational state-owned enterprise (SOE) and its managers conceive of, use, control practices response to state’s political objectives. Drawing upon neo-Gramscian concepts hegemony, this study contends that Communist Party (CCP) has sought create maintain hegemony by turning ideologies into initiatives “economic development”, articulated through intensive ideological work exercised from national organisational level. The highlights SOE accommodating line with hegemonic demands. Crucially, it reveals ability coordinate balance ends enterprise’s interests, where there a selective use deployed for reasons beyond their functionality. argues necessary include superstructure base state analysis, investigate managerial cadre engages ideology building at By focusing on dynamism regarding business operations, provides insights complexity motivations underlying globalised context.