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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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    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. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
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    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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).
    6. 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.
    7. 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.
    8. Karim Charaf & Ahmed Fath-Allah Rahmouni, 2014. "Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters," Journal of 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.
    9. 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.

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