The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures
Article Abstract:
The diffusion of capitalist style management accounting practices in the People's Republic of China through joint ventures with foreign companies is examined. It is hypothesized that management accounting in the Chinese partner will be influenced by the joint venture's accounting systems, which are usually designed by the capitalist partner. Chinese companies with and without involvement with foreign-partnered joint venture are compared with regard to their management accounting practices. Results suggest that companies with foreign partners are more likely to adopt the more detailed and new management accounting techniques practiced in capitalist countries than firms with no associations with foreign companies. The foreign accounting practices adopted by Chinese firms include extended versions of detailed budget preparation and standard costs for control purposes.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1996
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Chinese accounting systems and practices
Article Abstract:
An introduction to the role of accounting in China is provided, along with a description of its regulatory environment, Chinese accounting practices, and recent efforts to build on the conceptual understanding of Chinese accounting. Efforts are made throughout the description and analysis to associate the technical aspects of Chinese accounting with its particular socio-economic framework. The Chinese socialist system consists basically of state enterprises whose operations are determined by that system's political and economic policies.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1988
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Western management accounting and the economic reforms of China
Article Abstract:
China's experiments with economic reforms over the past 10 years have resulted in new management systems to facilitate the changes. Recent use of Western managerial accounting techniques by government-owned Chinese businesses has played a key and demonstrable role in these new management systems, as well as in the nation's social, political, and economic reforms.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1988
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