| dc.creator (作者) | 吳安妮 | zh_TW |
| dc.creator (作者) | O`Connor, Neale G. ; Chow, Chee W. ; Wu, Anne | - |
| dc.date (日期) | 2004 | - |
| dc.date.accessioned | 22-Oct-2010 23:53:42 (UTC+8) | - |
| dc.date.available | 22-Oct-2010 23:53:42 (UTC+8) | - |
| dc.date.issued (上傳時間) | 22-Oct-2010 23:53:42 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/47428 | - |
| dc.description.abstract (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. | - |
| dc.language | zh_TW | en |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Accounting Organizations and Society,29(3/4),349-375 | en |
| dc.title (題名) | The Adoptionof `Western` Management Accounting/Controlsin China`s State-owned-enterprises During Economic Transition | en |
| dc.type (資料類型) | article | en |
| dc.identifier.doi (DOI) | 10.1016/S0361-3682(02)00103-4 | en_US |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1016/S0361-3682(02)00103-4 | en_US |
