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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/47428
    請使用永久網址來引用或連結此文件: http://nccur.lib.nccu.edu.tw/handle/140.119/47428

    題名: The Adoptionof 'Western' Management Accounting/Controlsin China's State-owned-enterprises During Economic Transition
    作者: 吳安妮
    O'Connor, Neale G.;Chow, Chee W.;Wu, Anne
    日期: 2004
    上傳時間: 2010-10-22 23:53:42 (UTC+8)
    摘要: This study explores the influences on the adoption of “Western” management accounting/control practices by China's state-owned enterprises (SOEs). This topic is important given the potential for such practices to affect SOE operations in the midst of China's continued privatization programme, and the continued opening of its markets to competition. In-depth interviews were conducted with managers at four SOEs and two of their joint ventures. These interviews indicated increased use of a range of Western management accounting/controls in the SOEs. They also shed light on the factors that influenced the level of adoption. These findings were used to refine a survey instrument for data collection from 82 other SOEs. The survey indicated significant and predicted influences from use of limited-term employment contracts, joint venture experience, stock exchange listing, and the availability of training.
    關聯: Accounting Organizations and Society,29(3/4),349-375
    資料類型: article
    DOI 連結: http://dx.doi.org/10.1016/S0361-3682(02)00103-4
    DOI: 10.1016/S0361-3682(02)00103-4
    顯示於類別:[會計學系] 期刊論文


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