Ying (Eagle) Zhang
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia
|Telephone||+61 2 9036 6453|
|Fax||+61 2 9351 6638|
Eagle is a Senior Lecturer in the Discipline of Accounting. His specialisation is in financial accounting and critical accounting research. Before joining USYD, he was a lecturer in accounting at the University of Wollongong where he received his PhD. He has been teaching at both undergraduate and postgraduate levels for financial accounting, management accounting, auditing and accounting theory subjects. His research, teaching and consulting interests revolve around the role of accounting in sustaining dominant socio-political power in the context of globalised capitalism.
In particular, Eagle’s work has focused on the development of Chinese accounting standards and their impact on social, political and economic conditions within China. As a result of his formative years growing up in China, Eagle has a deep understanding of the Chinese society and the significant philosophical, historical and cultural texts that underpin modern China. It is a complex and dynamic society and an understanding of Chinese capital markets is of global importance. Eagle is in a unique position to draw on his Chinese cultural and linguistic heritage and his Western education and cultural experience, to contribute to a deeper understanding of China.
Eagle has made strong contributions to this field of study as his work has been published in top ranking international journals, such as Accounting Auditing Accountability Journal and Critical Perspectives on Accounting. The paper “Ideology diffusion and the role of accounting: A Gramscian approach to understanding China’s transition from 1949 to 1957” (co-authored with Dr Lina Xu and Dr Corinne Cortese) was bestowed the Accounting History 2014 Manuscript Award by the Accounting and Finance Association of Australia and New Zealand (AFAANZ) as it made “the most significant contribution to the accounting history literature” in that year.
Eagle’s research interests focus on the political economy of financial accounting practices and regulation. His PhD investigated the globalisation of International Financial Reporting Standards (IFRS) with special attention to China’s decision to participate in this movement. Exploring the concepts of neoliberalism and financialisation, his thesis examined the transformative potential of IFRS on China’s socio-economic development, which demonstrates how accounting is a part of the technical architecture of neoliberal free-markets. His knowledge of China has also enabled him to undertake in-depth investigations of the country’s unique socio-political history and its implications on China’s accounting regulatory systems since the establishment of the People’s Republic in 1949.
Eagle has also expanded his research to examine the Conceptual Framework (CF) of financial reporting released by the international accounting standard setters in 2010. He argues that the reconfigured accounting conceptual framework serves to the excesses of financial capitalism. This raises social and moral concern in that accounting concepts are deeply wedded to a form of capitalism that is volatile and unstable. The result is exacerbated global inequity and ongoing social and financial crises. These views are considered to be the new conceptual apparatus of capitalism.
Zhang Y, Xu L and Cortese C 2016 'The role of accounting intellectuals in the emergence of Chinese accounting standards', 8th Asia-Pacific Interdisciplinary Research in Accounting Conference, Melbourne, Australia, 15th July 2016
Xu L, Cortese C and Zhang Y 2015 'Exploring the role of accounting in ideological diffusion from a Gramscian perspective: The case of China from 1958 to 1976', 9th Accounting History Conference, Guangzhou, China, 18th December 2015
Zhang Y and Andrew J 2014 'Rethinking China: Discourse and Fair Value Accounting', Critical Perspectives on Accounting Conference, Toronto, Canada, 9th July 2014
Xu L, Cortese C and Zhang Y 2013 'Exploring hegemonic change in China: a case of accounting evolution', Asian Review of Accounting, vol.21:2, pp. 113-27
Zhang Y and Andrew J 2013 'Exploring the Discursive Construction of Fair Value Accounting in China', 7th Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2013, Kobe, Japan, 28th July 2013
Xu L, Cortese C and Zhang Y 2013 'Ideology Diffusion and the Role of Accounting: A Gramscian Approach to Understanding China’s Transition from 1949 to 1957', 7th Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2013, Kobe, Japan, 28th July 2013
Zhang Y, Andrew J and Rudkin K 2012 'Accounting as an Instrument of Neoliberalisation? Exploring the Adoption of Fair-Value Accounting in China', Accounting, Auditing and Accountability Journal, vol.25:8, pp. 1266-89
Xu L, Cortese C and Zhang Y 2012 'Exploring the role of accounting in periods of transition: The case of China from 1949-1957', 11th Australasian Centre on Social and Environmental Accounting Research A-CSEAR Conference 2012 - “People & Place”, Wollongong, Australia, 4th December 2012
Xu L, Cortese C and Zhang Y 2012 'Exploring hegemonic change in China: A case of accounting evolution', Accounting and Finance Association of Australia and New Zealand AFAANZ 2012, Melbourne, Australia, 3rd July 2012
Zhang Y 2011 'Accounting and neoliberalism: a critical reading of IASB/FASB’s Conceptual Framework for Financial Reporting 2010', The Critical Perspectives on Accounting CPA Conference 2011, Clearwater Beach, United States, 12th July 2011
Zhang Y and Andrew J 2010 'Land in China: Re-considering comparability in financial reporting', Australasian Accounting Business and Finance Journal, vol.4:1, pp. 53-75
Zhang Y, Andrew J and Rudkin K 2010 'Fair Value Accounting in China: Neoliberalisation and Accounting Change', 6th Asia Pacific Interdisciplinary Research In Accounting Conference APIRA 2010, Sydney, Australia, 13th July 2010
Zhang Y, Andrew J and Collier H 2009 'The convergence of international financial reporting standards in china: A view on the influence of political ideology on the Chinese accounting profession' in WTO Accession and Socio-Economic development in China, ed. P.K. Basu and Y.M.Y. Bandara, Chandos Publishing, pp. 135-49
Zhang Y, Andrew J and Rudkin K 2009 'Fair Value Accounting and Chinese Capital Markets', 21st Annual Conference of the Association for Chinese Economic Studies Australia ACESA 2009, Melbourne, Australia, 1st January 2009-31st December 2009
Zhang Y, Andrew J, Collier H and McGowan CB 2008 'A View of the Process of Accounting Standard Setting in the People’s Republic of China', Clute Institute of Accounting Research, Florida, United States, 5th January 2008
Zhang Y, Andrew J and Collier H 2007 'The convergence of IFRS in China', All China Economics ACE International Conference, Hong Kong, 14th December 2007
Recent Units Taught
2015: S1, S2,
2014: S1, S2,
ACCT2011 Financial Accounting A
2015: S1, S2,
2014: S1, S2,