China IFRS 2 State-owned enterprise 2 Accounting developments 1 Accounting education 1 Barriers 1 Buy out 1 Chinese accounting standards 1 Circular economy 1 Circular supply chain management 1 Confucianism 1 Cultural property 1 Cultural relativism 1 Decision making 1 EFL context 1 Eco-industrial parks 1 Employee retention 1 Fiction 1 Finance 1 Freezing works 1 Fuzzy DEMATEL 1 Generally accepted accounting principles 1 Grounded theory 1 Guanxi 1 Heritage tourism 1 High-quality consumer goods 1 Higher education 1 Human Resource Management 1 Hybrid governance; Government intervention; Tourism policy; Host-guest relationship; Working rules; Village self-governance capability; Tourism commons 1 India 1