Organisational influences on management accounting toolkits in Chinese enterprises: an exploratory study

Robert C. Rickards and Rolf Ritsert

International Journal of Managerial and Financial Accounting, 2018, vol. 10, issue 1, 16-31

Abstract: The purpose of this paper is to investigate Chinese management accounting practice regarding the question whether enterprises use a common set of management accounting instruments. In addition, the study explores the influence of selected organisational variables on the adoption of specific management accounting practices (MAPs). It utilises a Mandarin-language online survey of key actors and evaluates selected information from personal interviews with CFOs in Mainland China. The research finds no evidence of a common mix of management accounting tools in the sample of Chinese enterprises under investigation. However, the study does demonstrate that organisational variables have a significant impact on specific management accounting tools.

Keywords: management accounting; China; state-owned enterprises; privately-owned enterprises; organisational factors; joint ventures; controlling; small- and medium-sized enterprises; SMEs; management accounting practices; MAPs. (search for similar items in EconPapers)
Date: 2018
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