Abstract Although Communist China has one-quarter of the world's population, the country remains a mystery to most Americans. This paper discusses the development of China's higher education system and then reports specifically on the education of accountants at the university level. The effects on higher education of the Cultural Revolution (1966-1976) are discussed as well as developments since 1978 when the policies of “openness and modernization” were adopted by the Chinese Communist Party. Xiamen University, located just across the Formosa Strait from Taiwan, Is one of China's national-level comprehensive universities. The university community is described as are Its accounting programs at the bachelor's, master's, and doctoral levels. Specific course requirements and options are noted and contrasted with typical American university programs.
Watne et al. (Tue,) studied this question.