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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/47428


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    題名: The Adoptionof `Western` Management Accounting/Controlsin China`s State-owned-enterprises During Economic Transition
    作者: 吳安妮
    O`Connor, Neale G.;Chow, Chee W.;Wu, Anne
    日期: 2004
    上傳時間: 2010-10-22 23:53:42 (UTC+8)
    摘要: This study explores the influences on the adoption of “Western” management accounting/control practices by China`s state-owned enterprises (SOEs). This topic is important given the potential for such practices to affect SOE operations in the midst of China`s continued privatization programme, and the continued opening of its markets to competition. In-depth interviews were conducted with managers at four SOEs and two of their joint ventures. These interviews indicated increased use of a range of Western management accounting/controls in the SOEs. They also shed light on the factors that influenced the level of adoption. These findings were used to refine a survey instrument for data collection from 82 other SOEs. The survey indicated significant and predicted influences from use of limited-term employment contracts, joint venture experience, stock exchange listing, and the availability of training.
    關聯: Accounting Organizations and Society,29(3/4),349-375
    資料類型: article
    DOI 連結: http://dx.doi.org/10.1016/S0361-3682(02)00103-4
    DOI: 10.1016/S0361-3682(02)00103-4
    顯示於類別:[會計學系] 期刊論文

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