Advanced Search
MyIDEAS: Login

L'évolution du "calcul économique en équipe" : un processus de légitimation des changements institutionnels en Chine

Contents:

Author Info

  • Hao Shi

    (Laboratoire Orléanais de Gestion)

Registered author(s):

    Abstract

    Les entreprises vivent dans un monde toujours changeant et les systèmes de contrôle de gestion doivent s’adapter aux changements environnementaux. Le « calcul économique en équipe », système de contrôle de gestion à la chinoise, ne fait pas exception de cette cohérence contingente. Comment comprendre la cohérence contingente du « calcul économique en équipe » ? Basé sur la théorie néo-institutionnaliste des organisations qui considère la comptabilité comme une institution de légitimation et la théorie des « incertitudes environnementales perçues », mon mémoire a pour objectif d’interpréter l’évolution historique du « calcul économique en équipe » entre 1949 et nos jours. Cette étude historique montre que le changement du contrôle de gestion chinois est une « légitimation » des changements environnementaux par l’intermédiaire des dirigeants de l’entreprise. Cette « légitimation » se concrétise par la mise en place des innovations du CEE, en plus, cette « légitimation » au niveau national se réalise par l’intervention d’Etat.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.univ-orleans.fr/log/Doc-Rech/Textes-PDF/2006-4.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by Laboratoire Orléanais de Gestion - université d'Orléans in its series Working Papers with number 2006-4.

    as in new window
    Length:
    Date of creation: 2006
    Date of revision:
    Handle: RePEc:log:wpaper:2006-4

    Contact details of provider:
    Postal: B.P. 6739 - 45067 Orléans Cedex
    Phone: (+33)02 38 41 70 31
    Fax: (+33)02 38 41 73 60
    Web page: http://www.univ-orleans.fr/log/
    More information through EDIRC

    Related research

    Keywords: Contrôle de gestion; calcul économique en équipe; légitimation; Chine;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Mar, Pamela & Young, Michael N., 2001. "Corporate governance in transition economies: a case study of two Chinese airlines," Journal of World Business, Elsevier, vol. 36(3), pages 280-302, October.
    2. Richardson, Alan J., 1987. "Accounting as a legitimating institution," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 341-355, June.
    3. Mi, Zhou & Wang, Xiaoming, 2000. "Agency cost and the crisis of China's SOE," China Economic Review, Elsevier, vol. 11(3), pages 297-317.
    4. Gerdin, Jonas & Greve, Jan, 2004. "Forms of contingency fit in management accounting research--a critical review," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 303-326.
    5. Cauley, Jon & Cornes, Richard & Sandler, Todd, 1999. "Stakeholder Incentives and Reforms in China's State-Owned Enterprises: A Common-Property Theory," Staff General Research Papers 1670, Iowa State University, Department of Economics.
    6. Woo Wing Thye & Hai Wen & Jin Yibiao & Fan Gang, 1994. "How Successful Has Chinese Enterprise Reform Been? Pitfalls in Opposite Biases and Focus," Journal of Comparative Economics, Elsevier, vol. 18(3), pages 410-437, June.
    7. repec:ltr:wpaper:1998.06 is not listed on IDEAS
    8. Stock, Ruth, 2004. "Drivers of Team Performance: What Do We Know and What Have We Still to Learn?," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 35551, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    9. Aivazian, Varouj A. & Ge, Ying & Qiu, Jiaping, 2005. "Can corporatization improve the performance of state-owned enterprises even without privatization?," Journal of Corporate Finance, Elsevier, vol. 11(5), pages 791-808, October.
    10. Ruth Stock, 2004. "Drivers Of Team Performance: What Do We Know And What Have We Still To Learn?," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 56(3), pages 274-306, July.
    11. Firth, Michael, 1996. "The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 629-654.
    12. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    13. Fisher-Vanden, Karen, 2003. "Management structure and technology diffusion in Chinese state-owned enterprises," Energy Policy, Elsevier, vol. 31(3), pages 247-257, February.
    14. Huang, Yiping & Duncan, Ron, 1997. "How Successful Were China's State Sector Reforms?," Journal of Comparative Economics, Elsevier, vol. 24(1), pages 65-78, February.
    15. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    16. Chalos, Peter & O'Connor, Neale G., 2004. "Determinants of the use of various control mechanisms in US-Chinese joint ventures," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 591-608, October.
    17. Williams, John J. & Seaman, Alfred E., 2001. "Predicting change in management accounting systems: national culture and industry effects," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 443-460.
    18. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    19. Qiang, Qu, 2003. "Corporate governance and state-owned shares in China listed companies," Journal of Asian Economics, Elsevier, vol. 14(5), pages 771-783, October.
    20. Su, Dongwei, 2005. "Corporate finance and state enterprise reform in China," China Economic Review, Elsevier, vol. 16(2), pages 118-148.
    21. Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    22. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    23. Stock, Ruth, 2004. "Drivers of Team Performance: What Do We Know and What Have We Still to Learn?," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 60487, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    24. Aram, John D. & Xiaoli, Wang, 1991. "Lessons from Chinese state economic reform," China Economic Review, Elsevier, vol. 2(1), pages 29-46.
    25. Chow, Chee W. & Harrison, Graeme L. & McKinnon, Jill L. & Wu, Anne, 1999. "Cultural influences on informal information sharing in Chinese and Anglo-American organizations: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 561-582, October.
    26. Choe, Chongwoo & Yin, Xiangkang, 2000. "Contract management responsibility system and profit incentives in China's state-owned enterprises," China Economic Review, Elsevier, vol. 11(1), pages 98-112.
    27. Argyris, Chris, 1990. "The dilemma of implementing controls: The case of managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 503-511.
    28. Holz, Carsten A., 2002. "Long live China's state-owned enterprises: deflating the myth of poor financial performance," Journal of Asian Economics, Elsevier, vol. 13(4), pages 493-529.
    29. Jefferson, Gary H., 1993. "Summary of panel discussion on enterprise reform: International symposium on economic transition in China, Hainan province," China Economic Review, Elsevier, vol. 4(2), pages 143-148.
    30. Chang, Eric C. & Wong, Sonia M.L., 2004. "Political control and performance in China's listed firms," Journal of Comparative Economics, Elsevier, vol. 32(4), pages 617-636, December.
    31. Ohnesorge, John K. M., 2003. "China's economic transition and the new legal origins literature," China Economic Review, Elsevier, vol. 14(4), pages 485-493.
    32. Clarke, Donald C., 2003. "Corporate governance in China: An overview," China Economic Review, Elsevier, vol. 14(4), pages 494-507.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:log:wpaper:2006-4. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Philippe Paquet).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.