Factors influencing changes in Chinese management accounting practices

Junjie Wu, Agyenim Boateng

    Research output: Contribution to journalArticle

    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 languageEnglish
    Pages (from-to)315-329
    Number of pages15
    JournalJournal of Change Management
    Volume10
    Issue number3
    DOIs
    Publication statusPublished - 2010

    Keywords

    • China
    • management accounting
    • joint ventures

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