FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2023771656> ?p ?o ?g. }

• W2023771656 endingPage "724" @default.
• W2023771656 startingPage "707" @default.
• W2023771656 abstract "Purpose The concept of the market economy is gaining ground in China. So also, with the growth of international business partnerships and collaboration with the West, is the significance of management accounting. The purpose of this paper is to provide some background for the development of management accounting practices in China. Design/methodology/approach As enterprises gain more autonomy, management accounting techniques such as capital budgeting, cost of capital concept, just‐in‐time inventory, inventory model concept, cost‐volume‐profit analysis, total quality management and others will become more important. This paper examines the development of management accounting practices in China from the perspective of transitional economies. Findings Evidence suggests that the national culture and values practiced for centuries by Chinese business influence the concerted efforts for information dissemination and developing management accounting practices. Because of the lack of understanding of western management accounting practices, the pace of development of Chinese management accounting practices might be slow for now. Research limitations/implications The paper attempts to analyze the development of management accounting practices in Chinese business by looking at the background and contemporary thoughts; however, the value of the paper could be raised if the results were tested empirically, though discussion was aligned to empirics from other research and existing literature. Practical implications This paper argues the necessity of recognizing the significance of culture‐based management accounting systems and practices, but also of realizing that, since the Chinese government opened its doors to foreign investment, international standards and practices have a major role to play. Originality/value This paper attempts to analyze the challenges that China, a transitional economy, faces and what factors it seriously needs to consider for developing much needed management accounting practices. It also examines the evolution of management accounting systems in China, with their distinctive features, in order to provide a better understanding of their development." @default.
• W2023771656 created "2016-06-24" @default.
• W2023771656 creator A5028102350 @default.
• W2023771656 creator A5087166467 @default.
• W2023771656 date "2005-09-01" @default.
• W2023771656 modified "2023-09-26" @default.
• W2023771656 title "The development of quality management accounting practices in China" @default.
• W2023771656 cites W1586269341 @default.
• W2023771656 cites W175755127 @default.
• W2023771656 cites W1982409957 @default.
• W2023771656 cites W1984820315 @default.
• W2023771656 cites W1987489649 @default.
• W2023771656 cites W1991618023 @default.
• W2023771656 cites W2010636034 @default.
• W2023771656 cites W2011086041 @default.
• W2023771656 cites W2024597364 @default.
• W2023771656 cites W2031547318 @default.
• W2023771656 cites W2037487154 @default.
• W2023771656 cites W2037906699 @default.
• W2023771656 cites W2050048323 @default.
• W2023771656 cites W2051392114 @default.
• W2023771656 cites W2052574265 @default.
• W2023771656 cites W2059509634 @default.
• W2023771656 cites W2069835328 @default.
• W2023771656 cites W2074589938 @default.
• W2023771656 cites W2074604039 @default.
• W2023771656 cites W2085254160 @default.
• W2023771656 cites W2088861238 @default.
• W2023771656 cites W2105202260 @default.
• W2023771656 cites W2128719020 @default.
• W2023771656 cites W2158853424 @default.
• W2023771656 cites W2165761105 @default.
• W2023771656 cites W2167727670 @default.
• W2023771656 cites W4300781199 @default.
• W2023771656 cites W2054183388 @default.
• W2023771656 doi "https://doi.org/10.1108/02686900510611249" @default.
• W2023771656 hasPublicationYear "2005" @default.
• W2023771656 type Work @default.
• W2023771656 sameAs 2023771656 @default.
• W2023771656 citedByCount "35" @default.
• W2023771656 countsByYear W20237716562012 @default.
• W2023771656 countsByYear W20237716562013 @default.
• W2023771656 countsByYear W20237716562014 @default.
• W2023771656 countsByYear W20237716562015 @default.
• W2023771656 countsByYear W20237716562017 @default.
• W2023771656 countsByYear W20237716562019 @default.
• W2023771656 countsByYear W20237716562020 @default.
• W2023771656 countsByYear W20237716562021 @default.
• W2023771656 countsByYear W20237716562022 @default.
• W2023771656 crossrefType "journal-article" @default.
• W2023771656 hasAuthorship W2023771656A5028102350 @default.
• W2023771656 hasAuthorship W2023771656A5087166467 @default.
• W2023771656 hasConcept C121955636 @default.
• W2023771656 hasConcept C126415523 @default.
• W2023771656 hasConcept C144024400 @default.
• W2023771656 hasConcept C144133560 @default.
• W2023771656 hasConcept C162324750 @default.
• W2023771656 hasConcept C163867264 @default.
• W2023771656 hasConcept C190248442 @default.
• W2023771656 hasConcept C21654378 @default.
• W2023771656 hasConcept C2776950860 @default.
• W2023771656 hasConcept C36289849 @default.
• W2023771656 hasConcept C544937707 @default.
• W2023771656 hasConcept C74275925 @default.
• W2023771656 hasConcept C94107157 @default.
• W2023771656 hasConceptScore W2023771656C121955636 @default.
• W2023771656 hasConceptScore W2023771656C126415523 @default.
• W2023771656 hasConceptScore W2023771656C144024400 @default.
• W2023771656 hasConceptScore W2023771656C144133560 @default.
• W2023771656 hasConceptScore W2023771656C162324750 @default.
• W2023771656 hasConceptScore W2023771656C163867264 @default.
• W2023771656 hasConceptScore W2023771656C190248442 @default.
• W2023771656 hasConceptScore W2023771656C21654378 @default.
• W2023771656 hasConceptScore W2023771656C2776950860 @default.
• W2023771656 hasConceptScore W2023771656C36289849 @default.
• W2023771656 hasConceptScore W2023771656C544937707 @default.
• W2023771656 hasConceptScore W2023771656C74275925 @default.
• W2023771656 hasConceptScore W2023771656C94107157 @default.
• W2023771656 hasIssue "7" @default.
• W2023771656 hasLocation W20237716561 @default.
• W2023771656 hasOpenAccess W2023771656 @default.
• W2023771656 hasPrimaryLocation W20237716561 @default.
• W2023771656 hasRelatedWork W2081208311 @default.
• W2023771656 hasRelatedWork W2122676015 @default.
• W2023771656 hasRelatedWork W2187191096 @default.
• W2023771656 hasRelatedWork W225469296 @default.
• W2023771656 hasRelatedWork W2359691092 @default.
• W2023771656 hasRelatedWork W2784062508 @default.
• W2023771656 hasRelatedWork W3033050067 @default.
• W2023771656 hasRelatedWork W3121353641 @default.
• W2023771656 hasRelatedWork W3163730862 @default.
• W2023771656 hasRelatedWork W601531046 @default.
• W2023771656 hasVolume "20" @default.
• W2023771656 isParatext "false" @default.
• W2023771656 isRetracted "false" @default.
• W2023771656 magId "2023771656" @default.
• W2023771656 workType "article" @default.