Board of directors and the innovation of management accounting

被引:0
|
作者
Su Xinlong [1 ]
机构
[1] Xiamen Univ, Sch Management, Xiamen 361005, Peoples R China
关键词
corporate governance; strategic management accounting; humanized management accounting;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
Based on corporate governance, this paper concludes that the core of corporate governance is board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It makes a conclusion that the innovation of the management accounting is the applying of board of directors and its several committees.
引用
收藏
页码:678 / 683
页数:6
相关论文
共 50 条
  • [1] Accounting for the role of culture in board directors? dissent
    Chen, Shihua
    Ye, Yan
    Jia, Fei
    Wang, Chengqi
    [J]. RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE, 2022, 61
  • [2] Accounting conservatism and banking expertise on board of directors
    Tri Tri Nguyen
    Chau Minh Duong
    Nguyet Thi Minh Nguyen
    Hung Quang Bui
    [J]. Review of Quantitative Finance and Accounting, 2020, 55 : 501 - 539
  • [3] Accounting conservatism and banking expertise on board of directors
    Tri Tri Nguyen
    Chau Minh Duong
    Nguyet Thi Minh Nguyen
    Hung Quang Bui
    [J]. REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING, 2020, 55 (02) : 501 - 539
  • [4] Integrated risk management and product innovation in China: The moderating role of board of directors
    Wu, Jie
    Wu, Zefu
    [J]. TECHNOVATION, 2014, 34 (08) : 466 - 476
  • [5] The Board of Directors and Business Management
    Person, H. S.
    [J]. ANNALS OF THE AMERICAN ACADEMY OF POLITICAL AND SOCIAL SCIENCE, 1948, 259 : 191 - 192
  • [6] THE BOARD OF DIRECTORS AND BUSINESS MANAGEMENT
    Hornstein, George D.
    [J]. COLUMBIA LAW REVIEW, 1948, 48 (01) : 164 - 166
  • [7] The Board of Directors and Business Management
    Florence, P. Sargant
    [J]. ECONOMIC JOURNAL, 1948, 58 (231): : 416 - 418
  • [8] The Board of Directors and Business Management
    Gordon, R. A.
    [J]. CALIFORNIA LAW REVIEW, 1948, 36 (01) : 143 - 145
  • [9] The Board of Directors and Business Management
    Gordon, R. A.
    [J]. JOURNAL OF BUSINESS OF THE UNIVERSITY OF CHICAGO, 1948, 21 (02): : 122 - 124
  • [10] The Board of Directors and Business Management
    Dickerman, A. B.
    [J]. ACCOUNTING REVIEW, 1948, 23 (02): : 222 - 222