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Exploring the facilitators, impediments, and performance effects of management accounting and controls in Chinese firms

Duh, Rong - Ruey, Xiao, Jason Zezhong and Chow, Chee W. 2007. Exploring the facilitators, impediments, and performance effects of management accounting and controls in Chinese firms. Presented at: American Accounting Association Annual Meeting 2007, Chicago, IL, USA, 5-8 August 2007.

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Abstract

This study explores the current use of management accounting and controls (MACs) by Chinese firms, as well as the facilitators, impediments, and performance effects of such usage. Data on 219 listed firms indicate that on average, they have at least moderate use of 15 specific MACs, including ones that are of relatively recent vintage. Substantial variation exists across firms in the use of each technique. MAC usage is positively associated with several firm attributes (e.g., foreign ownership, pursuit of a build strategy, corporate governance, and top management support) and environmental characteristics (e.g., industry and competition). There also is a positive association between usage of some MACs and firm performance. Most of the firms’ MAC practices are motivated by a mix of considerations. But those that seemed to be responding to competitive considerations out-performed those following “fads and fashion.”

Item Type: Conference or Workshop Item (Paper)
Date Type: Completion
Status: Unpublished
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
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Last Modified: 04 Jun 2017 04:39
URI: http://orca.cf.ac.uk/id/eprint/42459

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