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An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs

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  • Wu, Junjie
  • Boateng, Agyenim
  • Drury, Colin

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  • Wu, Junjie & Boateng, Agyenim & Drury, Colin, 2007. "An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs," The International Journal of Accounting, Elsevier, vol. 42(2), pages 171-185.
    • Handle: RePEc:eee:accoun:v:42:y:2007:i:2:p:171-185
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    References listed on IDEAS

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    1. John Hassard & Jackie Sheehan & Jonathan Morris, 1999. "Enterprise Reform in Post-Deng China," International Studies of Management & Organization, Taylor & Francis Journals, vol. 29(3), pages 54-83, September.
    2. 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.
    3. Skousen, Clifford R. & Yang, Ji-Liang, 1988. "Western management accounting and the economic reforms of China," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 201-206, March.
    4. Hu, Michael Y. & Chen, Haiyang, 1996. "An empirical analysis of factors explaining foreign joint venture performance in China," Journal of Business Research, Elsevier, vol. 35(2), pages 165-173, February.
    5. M.W. Luke Chan & Wendy Rotenberg, 1999. "Accounting, Accounting Education, and Economic Reform in the People’s Republic of China," International Studies of Management & Organization, Taylor & Francis Journals, vol. 29(3), pages 37-53, September.
    6. Dwight H. Perkins, 1994. "Completing China's Move to the Market," Journal of Economic Perspectives, American Economic Association, vol. 8(2), pages 23-46, Spring.
    7. Lin, Justin Yifu & Cai, Fang & Li, Zhou, 1998. "Competition, Policy Burdens, and State-Owned Enterprise Reform," American Economic Review, American Economic Association, vol. 88(2), pages 422-427, May.
    8. Theodore Groves & Yongmiao Hong & John McMillan & Barry Naughton, 1994. "Autonomy and Incentives in Chinese State Enterprises," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(1), pages 183-209.
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    Cited by:

    1. Nimnual Visedsun & Kanitsorn Terdpaopong, 2021. "The Effects of the Strategy and Goal on Business Performance as Mediated by Management Accounting Systems," Economies, MDPI, vol. 9(4), pages 1-17, October.
    2. Sharul Effendy Janudin & Hazianti Abdul Halim & Nurul Fadly Habidin & Farahaini Mohd Hanif, 2019. "Contemporary Management Accounting Practices and Managerial Performance Amongst the Malaysian Co-operatives Sector," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 129-138, December.
    3. Zoi Zografou, 2024. "The Contribution of Managerial Accounting Tools to the Operation of Businesses: Case Study of BIOKARPET S.A," Economics Working Papers 2024-02, University of South Bohemia in Ceske Budejovice, Faculty of Economics, revised 29 Apr 2024.
    4. Phaithun Intakhan, 2018. "Successful Managerial Accounting Practices, the Antecedents and Consequences: Empirical Evidence from SMEs Ceramics," Proceedings of the 8th International RAIS Conference, March 26-27, 2018 002, Research Association for Interdisciplinary Studies.
    5. Alhadi Boukr & Hassan Yazdifar & Davood Askarany, 2021. "Contextual Factors and the Diffusion of MAIs in Manufacturing and Non-Manufacturing Sectors in Libya," JRFM, MDPI, vol. 14(9), pages 1-33, September.
    6. Li, Xinxiang & Soobaroyen, Teerooven, 2021. "Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    7. Karim Charaf & Ahmed Fath-Allah Rahmouni, 2014. "Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 665-685, December.
    8. Cai, Huifen & Boateng, Agyenim & Guney, Yilmaz, 2019. "Host country institutions and firm-level R&D influences: An analysis of European Union FDI in China," Research in International Business and Finance, Elsevier, vol. 47(C), pages 311-326.
    9. Amani Hussein, 2018. "Adoption, Importance and Barriers to the Implementation of Contemporary Management Accounting Practices: Evidence from Egypt," Accounting and Finance Research, Sciedu Press, vol. 7(1), pages 192-192, February.
    10. Muhamad Firdaus Jamal & Nur Siri Roland Xavier, 2025. "The Future of Accounting in Malaysia: Navigating Digital Disruptions and Innovations for Professional Growth," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(4), pages 3904-3916, April.
    11. Howard M. Armitage & Alan Webb & John Glynn, 2016. "The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice," Accounting Perspectives, John Wiley & Sons, vol. 15(1), pages 31-69, March.

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