Chinese firms' use of management accounting and controls: facilitators, impediments, and performance effects

Duh, Rong-Ruey, Xiao, Jason Zezhong ORCID: https://orcid.org/0000-0003-0703-6447 and Chow, Chee W. 2009. Chinese firms' use of management accounting and controls: facilitators, impediments, and performance effects. Journal of International Accounting Research 8 (1) , pp. 1-30. 10.2308/jiar.2009.8.1.1

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Abstract

This study explores the current use and performance effects of management accounting and controls (MACs) by Chinese firms, as well as some potential facilitators and impediments. Data on 219 listed Chinese firms are obtained from a survey, supplemented by the firms' publicly available financial reports. On average, the sample firms have at least moderate use of 12 specific MAC techniques, including ones that are of relatively recent vintage (e.g., economic value-based performance measures). However, there is substantial variation across firms in the use of each technique. The extent of MAC usage is positively associated with firm attributes (e.g., activism of corporate governance participants, management support), as well as characteristics of the environment (e.g., competition). There also is a positive association between usage of some MACs and firm performance.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Publisher:	American Accounting Association
ISSN:	1542-6297
Last Modified:	18 Oct 2022 14:32
URI:	https://orca.cardiff.ac.uk/id/eprint/17893

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