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An Exploratory Study of Governmental Management Accounting in China

Author

Listed:
  • Xiaosong Zheng

    (Shanghai University, China)

  • Jaan Alver

    (Tallinn University of Technology, Estonia)

Abstract

Governmental management accounting (GMA) is a less studied area in the literature because of its complexity and close dependence on national legislations and policies. This is particularly true for developing countries such as China. This paper studies the current GMA practices in China at the local municipality level. It first introduces the concept, roles and functions of GMA. Then through a survey it presents and discusses the current situation, various problems and limitations in the implementation of GMA in China. It is found that insufficient recognition of the GMA value by the government, inappropriate internal economic environment, a mismatch between financial and management accounting systems, inadequate knowledge and skills of GMA, and dependence on national legislations and policies are the main obstacles in the implementation of GMA in China. At the end of the paper conclusions are made and suggestions for further development of GMA are also listed.

Suggested Citation

  • Xiaosong Zheng & Jaan Alver, 2015. "An Exploratory Study of Governmental Management Accounting in China," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 4(2), pages 102-110.
    • Handle: RePEc:ods:journl:v:4:y:2015:i:2:p:102-110
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    Citations

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    Cited by:

    1. Siyu Wu & Xiaosong Zheng, 2016. "An Exploratory Study of Enterprise Risk Management in Northern Europe," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 5(4), pages 280-289, November.
    2. Yiyou Wang, 2016. "An Exploratory Study of Interest Rate Liberalization in Commercial Banks in China," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 5(4), pages 270-279, November.
    3. Xiaosong Zheng & Jaan Alver, 2015. "A Modification of Efficacy Coefficient Model for Enterprise Performance Evaluation," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 4(3), pages 177-187.
    4. Mihaela (Ștefan) Hint, 2018. "Quality as the Main Competitive Tool and Its Role in Accounting Performance: An Empirical Study in Lighting Equipment Industry," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 7(4), pages 201-213, November.
    5. Mihaela (Ștefan) Hint, 2017. "Analysis of the General Lighting Market," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 6(3), pages 157-163, September.

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