Factors influencing changes in Chinese management accounting practices

Junjie Wu; Agyenim Boateng

doi:10.1080/14697017.2010.493303

Factors influencing changes in Chinese management accounting practices

Junjie Wu, Agyenim Boateng

Research output: Contribution to journal › Article › peer-review

Abstract

This study provides insight into the factors that influence change in Chinese management accounting practices. Multivariate analysis indicates that the size of the firm, foreign partner and level of knowledge of senior managers and employees have positive bearing on the changes in management accounting practices of the foreign-partnered joint ventures. The size and level of knowledge of senior managers appear to influence changes in management accounting practices. However, no support is found for the hypothesis that the Chinese government has a significant influence on the changes in management accounting practices of joint ventures and state-owned enterprises.

Original language	English
Pages (from-to)	315-329
Number of pages	15
Journal	Journal of Change Management
Volume	10
Issue number	3
DOIs	https://doi.org/10.1080/14697017.2010.493303
Publication status	Published - 2010

Keywords

China
management accounting
joint ventures

Documents and Links

10.1080/14697017.2010.493303

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title = "Factors influencing changes in Chinese management accounting practices",

abstract = "This study provides insight into the factors that influence change in Chinese management accounting practices. Multivariate analysis indicates that the size of the firm, foreign partner and level of knowledge of senior managers and employees have positive bearing on the changes in management accounting practices of the foreign-partnered joint ventures. The size and level of knowledge of senior managers appear to influence changes in management accounting practices. However, no support is found for the hypothesis that the Chinese government has a significant influence on the changes in management accounting practices of joint ventures and state-owned enterprises.",

keywords = "China, management accounting, joint ventures",

author = "Junjie Wu and Agyenim Boateng",

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N2 - This study provides insight into the factors that influence change in Chinese management accounting practices. Multivariate analysis indicates that the size of the firm, foreign partner and level of knowledge of senior managers and employees have positive bearing on the changes in management accounting practices of the foreign-partnered joint ventures. The size and level of knowledge of senior managers appear to influence changes in management accounting practices. However, no support is found for the hypothesis that the Chinese government has a significant influence on the changes in management accounting practices of joint ventures and state-owned enterprises.

AB - This study provides insight into the factors that influence change in Chinese management accounting practices. Multivariate analysis indicates that the size of the firm, foreign partner and level of knowledge of senior managers and employees have positive bearing on the changes in management accounting practices of the foreign-partnered joint ventures. The size and level of knowledge of senior managers appear to influence changes in management accounting practices. However, no support is found for the hypothesis that the Chinese government has a significant influence on the changes in management accounting practices of joint ventures and state-owned enterprises.

KW - China

KW - management accounting

KW - joint ventures

U2 - 10.1080/14697017.2010.493303

DO - 10.1080/14697017.2010.493303

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