Management accounting practices in the People's Republic of China

Xiao, Jason Zezhong ORCID: https://orcid.org/0000-0003-0703-6447, Chow, Chee W. and Duh, Rong-Ruey 2007. Management accounting practices in the People's Republic of China. Chapman, Christopher S., Hopwood, Anthony G. and Shields, Michael D., eds. Handbook of Management Accounting Research, Vol. 2. Elsevier North-Holland Publishing Co, pp. 941-986. (10.1016/S1751-3243(06)02019-0)

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Abstract

This chapter surveys the current management accounting and control practices by Chinese companies and factors that affect their adoption. This discussion is placed in the historical context of management accounting practices in China. The Chinese government's open door policy and economic reform beginning in 1978 ushered in a period of increasing receptivity to modern management accounting applications. Since 1997, the pace of application has accelerated because of increased marketization and privatization. As a result, current management accounting practices, as reported by our sample of listed companies and a number of other recent surveys, have at best reached the third stage defined by the International Federation of Accountants (1998), though there are some fourth stage applications. Marketization and privatization, together with China's accession to the World Trade Organization, information technology, accounting education, and research, will continue to drive future development of management accounting in China.

Item Type:	Book Section
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Publisher:	Elsevier North-Holland Publishing Co
ISBN:	9780080447544
Related URLs:	Publisher
Last Modified:	21 Oct 2022 08:56
URI:	https://orca.cardiff.ac.uk/id/eprint/34815

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