haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 189 / 786
| Tekijä: | Firth, M. |
| Otsikko: | The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures |
| Lehti: | Accounting, Organizations and Society
1996 : OCT/NOV, VOL. 21:7-8, p. 629-654 |
| Asiasana: | MANAGEMENT ACCOUNTING DECISION MAKING JOINT BUSINESS VENTURES COMPANIES CHINA |
| Kieli: | eng |
| Tiivistelmä: | Until recently management accounting information and detailed profitability and cost data were of limited use to the management of enterprises in the People's Republic of China (or P.R.C.). The recent move away from central economic planning and the introduction of competitive markets and private ownership of firms has led Chinese enterprises to question whether their existing accounting systems are adequate and to search for alternatives. One way for the dissemination of western style management accounting practices to Chinese enterprises is through participation in joint venture companies with foreign partners. |
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