Title: Organisational influences on management accounting toolkits in Chinese enterprises: an exploratory study

Authors: Robert C. Rickards; Rolf Ritsert

Addresses: Department of Business Administration – Public Management, German Police University, Zum Roten Berge 18-24, D-48165 Muenster, Germany ' Department of Business Administration – Public Management, German Police University, Zum Roten Berge 18-24, D-48165 Muenster, Germany

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.

Keywords: management accounting; China; state-owned enterprises; privately-owned enterprises; organisational factors; joint ventures; controlling; small- and medium-sized enterprises; SMEs; management accounting practices; MAPs.

DOI: 10.1504/IJMFA.2018.091072

International Journal of Managerial and Financial Accounting, 2018 Vol.10 No.1, pp.16 - 31

Accepted: 20 Nov 2017
Published online: 05 Apr 2018 *

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