Title: Governance of the PRC Qingtongxia Aluminum Corporation

Authors: Jiexin Liu, Ehsan H. Feroz, Sungsoo Kim

Addresses: University of Maryland, School of Medicine, Family and Community Medicine, 29 S. Paca St., Baltimore, MD 21201, USA. ' Milgard School of Business, University of Washington Tacoma, 1900 Commerce Street Campus Box 358420, Tacoma, WA 98402, USA. ' Rutgers School of Business, Rutgers University, Camden, NJ 08012, USA

Abstract: In this paper we examine the governance of a Chinese state-owned enterprise (SOE) and try to highlight accounting environment in the People|s Republic of China (PRC). We look at the operational aspect of the Qingtongxia Aluminum Smelter Corporation, and try to shed light on the role of accounting in decision-making process in this vibrant economy.

Keywords: China; PRC; stated owned-enterprises; SOE; corporate governance; Danwei; Guanxi; accounting environment; internal control; corporate budget; CEO compensation; decision making.

DOI: 10.1504/IJMFA.2008.020462

International Journal of Managerial and Financial Accounting, 2008 Vol.1 No.1, pp.64 - 74

Published online: 27 Sep 2008 *

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