Author: | Skousen, C. R. Yang, J-L. |
Title: | Western management accounting and the economic reforms of China. |
Journal: | Accounting, Organizations and Society
1988 : VOL. 13:2, p. 201-206 |
Index terms: | MANAGEMENT ACCOUNTING CHINA ECONOMIC CONDITIONS ACCOUNTING SYSTEMS |
Language: | eng |
Abstract: | Review of economic reforms in China, linked with new management systems to promote the reforms, and how adoption of Western management accounting methods plays a role in the economic, social and political reforms. The development of management accounting, profit centre accounting and retainment system, capital tax experiment, and special economic zones and cities. A Table outlines Chinese management system. |
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