Published: 2021-11-08

After completing the doctoral education PhD student Wenjun Wen will defend his thesis 25 November. Get a quick glimpse of his thesis, experiences and near future.

Hi, Wenjun! You are about to defend your thesis Rethinking Accounting Professionalisation in China: A Study of the Development of the Chinese Public Accounting Profession since the “Reform and Opening-up”. In short, what is your thesis about?

“My thesis advances an interaction perspective on the process of accounting professionalisation in China since the country’s “Reform and Opening-up” in 1978. Specifically, my thesis demonstrates that, through interactions, key domestic and international actors collectively construct an evolving consensus on the institutional arrangements that are central to two key aspects of accounting professionalisation in China: the organisation of the professional domain and the practice of professionals within the professional domain. The process of accounting professionalisation in China is more complicated than that recognised in prior studies, involving the ongoing interactions between the Chinese state, the Big Four accounting firms and other actors including, most significantly, the Chinese Institute of Certified Public Accountants (CICPA). The interactions between these actors are relevant for the identity construction of individual practitioners. My thesis contributes to more nuanced theoretical representations of accounting professionalisation in China. It will also inform those involved with the development of the public accounting professions in other developing countries.“

In three words, how would you describe your years as a PhD student at LUSEM?

“Intense.“

“Inspiring.“

“Rewarding.“

What are you up to now?

“I plan to continue with my academic career in the broader field of accounting and auditing. I am currently applying for faculty positions and articulating new research projects.“

Thank you, Wenjun! Wishing you all the best!