Ying (Eagle) Zhang

Photo of Ying (Eagle) Zhang


Senior Lecturer

Rm 307
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9036 6453
Fax +61 2 9351 6638
eagle.zhang@sydney.edu.au

Bio

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.

Research Interests

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.

Selected publications

2019

Journal Article

Xu L, Zhang Y, and Cortese C (2019) Exploring the Role of Accounting in the People's Commune of China between 1958 and 1966 Accounting, Auditing and Accountability Journal, 32 (1), 194-223. [More Information]

2018

Journal Article

Xu L, Cortese C, and Zhang Y (2018) The interplay between accounting professionals and political ideologies: The emergence of Chinese accounting standards from 1978 to 1992 Accounting History, 23 (3), 360-378. [More Information]

2016

Journal Article

Zhang Y, and Andrew J (2016) Rethinking China: Discourse, Convergence and Fair Value Accounting Critical Perspectives on Accounting, 36, 1-21. [More Information]

2014

Journal Articles

Xu L, Cortese C, and Zhang Y (2014) Ideology diffusion and the role of accounting: A Gramscian approach to understanding China's transition from 1949 to 1957 Accounting History, 19 (4), 434-451. [More Information]

Zhang Y, and Andrew J (2014) Financialisation and the Conceptual Framework Critical Perspectives on Accounting, 25 (1), 17-26. [More Information]

2013

Journal Article

Xu L, Cortese C, and Zhang E (2013) Exploring hegemonic change in China: a case of accounting evolution Asian Review of Accounting, 21 (2), 113-127. [More Information]

2012

Journal Article

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, 25 (8), 1266-1289. [More Information]

Conference Proceedings

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 Conference 2012; The Accounting and Finance Association of Australia and New Zealand, Melbourne, VIC, Australia.

Xu L, Cortese C, and Zhang Y (2012) Exploring the role of accounting in periods of transition: the case of China from 1949 to 1957 11th Australasian Centre on Social and Environmental Accounting Research (A-CSEAR) Conference; University of Wollongong, Wollongong.

2011

Conference Proceeding

Zhang Y (2011) Accounting and neoliberalism: a critical reading of IASB/FASB’s Conceptual Framework for Financial Reporting 2010 Critical Perspectives on Accounting (CPA) 2011 Conference; Elsevier, Florida, United States.

2010

Journal Article

Zhang Y, and Andrew J (2010) Land in China: Re-considering comparability in financial reporting Australasian Accounting Business and Finance Journal, 4 (1), 53-75.

Conference Proceeding

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; University of Sydney, Sydney, Australia.

2009

Conference Proceeding

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; RMIT University, Australia.

Book Chapter

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 Chinese Accounting Profession WTO Accession and Socio-Economic Development in China; Chandos Publishing, Oxford, United Kingdom, 135-147.

2008

Conference Proceeding

Zhang Y, Andrew J, Collier H, and McGowan C (2008) A View of the Process of Accounting Standard Setting in the People's Republic of China The College Teaching & Learning (TLC) and Applied Business Research (ABR) Conferences 2008; Clute Institute for Academic Research, United States.

Recent Units Taught

  • ACCT2011 Financial Accounting A