Organisational influences on management accounting toolkits in Chinese enterprises: an exploratory study
by Robert C. Rickards; Rolf Ritsert
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 10, No. 1, 2018

Abstract: The purpose of this paper is to investigate Chinese management accounting practice regarding the question whether enterprises use a common set of management accounting instruments. In addition, the study explores the influence of selected organisational variables on the adoption of specific management accounting practices (MAPs). It utilises a Mandarin-language online survey of key actors and evaluates selected information from personal interviews with CFOs in Mainland China. The research finds no evidence of a common mix of management accounting tools in the sample of Chinese enterprises under investigation. However, the study does demonstrate that organisational variables have a significant impact on specific management accounting tools.

Online publication date: Mon, 09-Apr-2018

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