Factors Influencing Changes in Chinese Management Accounting Practices

被引：16

作者：

Wu, Junjie ^{[1
]}

Boateng, Agyenim ^{[2
]}

机构：

[1] Leeds Metropolitan Univ, Leeds Business Sch, Accountancy & Financial Serv, Leeds, W Yorkshire, England

[2] Univ Nottingham, Nottingham Univ Business Sch, Ningbo, Peoples R China

来源：

JOURNAL OF CHANGE MANAGEMENT | 2010年 / 10卷 / 03期

关键词：

Management accounting change; joint ventures; state-owned enterprises; China;

D O I：

10.1080/14697017.2010.493303

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This study provides insight into the factors that influence change in Chinese management accounting practices. Multivariate analysis indicates that the size of the firm, foreign partner and level of knowledge of senior managers and employees have positive bearing on the changes in management accounting practices of the foreign-partnered joint ventures. The size and level of knowledge of senior managers appear to influence changes in management accounting practices. However, no support is found for the hypothesis that the Chinese government has a significant influence on the changes in management accounting practices of joint ventures and state-owned enterprises.

引用

页码：315 / 329

页数：15

共 50 条

[31] Management accounting practices and the turnaround process
Haron, Noor Hasniza
Rahman, Ibrahim Kamal Abdul
Smith, Malcolm
ASIAN REVIEW OF ACCOUNTING, 2013, 21 (02) : 100 - 112
[32] Environmental management accounting practices in Japan
Kokubu, K
Nashioka, E
Implementing Environmental Management Accounting: Status and Challenges, 2005, 18 : 321 - 342
[33] ACCOUNTING PRACTICES: QUALITY MANAGEMENT SYSTEM
David, F.
Abreu, R.
5TH INTERNATIONAL CONFERENCE OF EDUCATION, RESEARCH AND INNOVATION (ICERI 2012), 2012, : 1932 - 1939
[34] Influencing factors of choice by Accounting Science course
Schuh, Clari
Ribeiro, Silvio Paula
de Souza, Taciana Rodrigues
de Sousa, Marco Aurelio Batista
REVISTA CIENTIFICA HERMES, 2023, 33 : 121 - 141
[35] Factors influencing citations in accounting: an analysis of REFC
Martinez-Blasco, Monica
Maria Argiles-Bosch, Josep
Garcia-Blandon, Josep
De Ibarreta Zorita, Carlos Martinez
SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDA, 2016, 45 (04): : 487 - 516
[36] Factors Influencing Accounting Information System Implementation
Nurhidayati, Fitriasari
Sensuse, Dana Indra
Noprisson, Handrie
2017 4TH INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY SYSTEMS AND INNOVATION (ICITSI), 2017, : 279 - 284
[37] Factors influencing the frequency of use of management practices difficult behaviors in high school
Masse, Line
Nadeau, Marie-France
Gaudreau, Nancy
Verret, Claudia
Lagace-Leblanc, Jeanne
Bernier, Vincent
CANADIAN JOURNAL OF BEHAVIOURAL SCIENCE-REVUE CANADIENNE DES SCIENCES DU COMPORTEMENT, 2020, 52 (01): : 67 - 77
[38] Material management practices and factors influencing material conservation on construction sites in Nigeria
Edike, Uche Emmanuel Emmanuel
JOURNAL OF ENGINEERING DESIGN AND TECHNOLOGY, 2023, 21 (04) : 1197 - 1211
[39] The management of unused and expired medications in Thai households: Influencing factors and prevailing practices
Srijuntrapun, Patranit
Maluangnon, Kusawadee
PLOS ONE, 2024, 19 (08):
[40] Changes in Management Accounting Practices Identified in the Administration Reports of Family-owned Businesses
Grande, Jefferson Fernando
Beuren, Ilse Maria
CONTABILIDADE GESTAO E GOVERNANCA, 2011, 14 (03): : 18 - 33

← 1 2 3 4 5 →