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- W133242008 abstract "This study explores the current use of management accounting and controls (MACs) by Chinese firms, as well as the facilitators, impediments, and performance effects of such usage. Data on 219 listed firms indicate that on average, they have at least moderate use of 15 specific MACs, including ones that are of relatively recent vintage. Substantial variation exists across firms in the use of each technique. MAC usage is positively associated with several firm attributes (e.g., foreign ownership, pursuit of a build strategy, corporate governance, and top management support) and environmental characteristics (e.g., industry and competition). There also is a positive association between usage of some MACs and firm performance. Most of the firms’ MAC practices are motivated by a mix of considerations. But those that seemed to be responding to competitive considerations out-performed those following “fads and fashion.”" @default.
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- W133242008 date "2007-08-01" @default.
- W133242008 modified "2023-09-30" @default.
- W133242008 title "Exploring the facilitators, impediments, and performance effects of management accounting and controls in Chinese firms" @default.
- W133242008 hasPublicationYear "2007" @default.
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