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The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures

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  • Firth, Michael

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  • 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.
  • Handle: RePEc:eee:aosoci:v:21:y:1996:i:7-8:p:629-654
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    References listed on IDEAS

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    1. Hu, Michael Y. & Chen, Haiyang, 1993. "Foreign ownership in Chinese joint ventures: A transaction cost analysis," Journal of Business Research, Elsevier, vol. 26(2), pages 149-160, February.
    2. Bruce Kogut & Udo Zander, 1992. "Knowledge of the Firm, Combinative Capabilities, and the Replication of Technology," Organization Science, INFORMS, vol. 3(3), pages 383-397, August.
    3. Ingemar Dierickx & Karel Cool, 1989. "Asset Stock Accumulation and the Sustainability of Competitive Advantage: Reply," Management Science, INFORMS, vol. 35(12), pages 1514-1514, December.
    4. 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.
    5. Colin Drury & Mike Tayles, 1994. "Product costing in UK manufacturing organizations," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 443-470.
    6. Hussein, Mohamed Elmutassim, 1981. "The innovative process in financial accounting standards setting," Accounting, Organizations and Society, Elsevier, vol. 6(1), pages 27-37, January.
    7. Frederick W Schroath & Michael Y Hu & Haiyang Chen, 1993. "Country-of-origin Effects of Foreign Investments in the People's Republic of China," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 24(2), pages 277-290, June.
    8. Bruce Kogut, 1991. "Joint Ventures and the Option to Expand and Acquire," Management Science, INFORMS, vol. 37(1), pages 19-33, January.
    9. Kelly-Newton, Lauren, 1980. "A sociological investigation of the U.S.A. mandate for replacement cost disclosures," Accounting, Organizations and Society, Elsevier, vol. 5(3), pages 311-321, July.
    10. Ingemar Dierickx & Karel Cool, 1989. "Asset Stock Accumulation and Sustainability of Competitive Advantage," Management Science, INFORMS, vol. 35(12), pages 1504-1511, December.
    11. Schweikart, James A., 1986. "The relevance of managerial accounting information: A multinational analysis," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 541-554, October.
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    Cited by:

    1. O'Connor, Neale G. & Luo, Yadong & Lee, Danny K. Y., 2001. "Self-selection, socialization and budget control in the PRC: a study of a U.S.-Sino joint venture and Chinese state-owned enterprise," Journal of Business Research, Elsevier, vol. 52(2), pages 135-148, May.
    2. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    3. Utz Schäffer & Matthias D. Mahlendorf & Jochen Rehring, 2014. "Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships?," Australian Accounting Review, CPA Australia, vol. 24(1), pages 21-38, March.
    4. 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.
    5. Wang, Pien & Tong, Tony W. & Koh, Chun Peng, 2004. "An integrated model of knowledge transfer from MNC parent to China subsidiary," Journal of World Business, Elsevier, vol. 39(2), pages 168-182, May.
    6. repec:eee:crpeac:v:43:y:2017:i:c:p:125-148 is not listed on IDEAS
    7. repec:eee:spacre:v:15:y:2012:i:1:p:91-108 is not listed on IDEAS
    8. Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 45-57, July.
    9. Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
    10. Chiapello, Eve & Ding, Yuan, 2005. "Searching for the accounting features of capitalism: an illustration with the economic transition process in China," Les Cahiers de Recherche 817, HEC Paris.
    11. repec:eee:crpeac:v:28:y:2015:i:c:p:30-48 is not listed on IDEAS
    12. Shujun Ding & Chunxin Jia & Zhenyu Wu, 2016. "Mutual Fund Activism and Market Regulation During the Pre-IFRS Period: The Case of Earnings Informativeness in China from an Ethical Perspective," Journal of Business Ethics, Springer, vol. 138(4), pages 765-785, November.
    13. Brandau, Michael & Endenich, Christoph & Trapp, Rouven & Hoffjan, Andreas, 2013. "Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany," International Business Review, Elsevier, vol. 22(2), pages 466-479.
    14. O'Connor, Neale G. & Chow, Chee W. & Wu, Anne, 2004. "The adoption of "Western" management accounting/controls in China's state-owned enterprises during economic transition," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 349-375.
    15. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
    16. Hao Shi, 2006. "L'évolution du "calcul économique en équipe" : un processus de légitimation des changements institutionnels en Chine," Working Papers 2006-4, Laboratoire Orléanais de Gestion - université d'Orléans.
    17. Andreas Hoffjan & Rouven Trapp & Christoph Endenich & Thomas Boucoiran, 2012. "International budgeting—challenges for German-French companies," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(1), pages 5-25, September.
    18. Reuter, Birgitta, 2014. "Influence of Cultural Factors in Design of a Sino-German Management Accounting System," Journal of Applied Leadership and Management, Hochschule Kempten - University of Applied Sciences, Professional School of Business & Technology, vol. 3, pages 23-37.
    19. 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.
    20. Yuan Ding & Véronique Malleret & Hanne Norreklit, 2007. "Les Systemes De Calcul Des Couts Dans Les Entreprises Chinoises : Une Etude Exploratoire," Post-Print halshs-00543233, HAL.
    21. O’Connor, Neale G. & Vera-Muñoz, Sandra C. & Chan, Francis, 2011. "Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 246-266.
    22. Eric Neumayer & Richard Perkins, 2004. "Uneven geographies of organizational practice: explaining the cross-national transfer and adoption of ISO 9000," Industrial Organization 0403006, EconWPA.
    23. Hung Chan, K. & Mo, Phyllis L. L., 1998. "Ownership effects on audit-detected error characteristics: An empirical study in an emerging economy," The International Journal of Accounting, Elsevier, vol. 33(2), pages 235-261.

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