Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/47428
DC Field | Value | Language |
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dc.creator | 吳安妮 | zh_TW |
dc.creator | O`Connor, Neale G. ; Chow, Chee W. ; Wu, Anne | - |
dc.date | 2004 | - |
dc.date.accessioned | 2010-10-22T15:53:42Z | - |
dc.date.available | 2010-10-22T15:53:42Z | - |
dc.date.issued | 2010-10-22T15:53:42Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/47428 | - |
dc.description.abstract | 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. | - |
dc.language | zh_TW | en |
dc.language.iso | en_US | - |
dc.relation | Accounting Organizations and Society,29(3/4),349-375 | en |
dc.title | The Adoptionof `Western` Management Accounting/Controlsin China`s State-owned-enterprises During Economic Transition | en |
dc.type | article | en |
dc.identifier.doi | 10.1016/S0361-3682(02)00103-4 | en_US |
dc.doi.uri | http://dx.doi.org/10.1016/S0361-3682(02)00103-4 | en_US |
item.grantfulltext | restricted | - |
item.openairetype | article | - |
item.fulltext | With Fulltext | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.languageiso639-1 | en_US | - |
item.cerifentitytype | Publications | - |
Appears in Collections: | 期刊論文 |
Files in This Item:
File | Description | Size | Format | |
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349375.pdf | 510.97 kB | Adobe PDF2 | View/Open |
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