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    Responsiveness to a new course and new performance controls: Insights from inside a recently conglomerated Chinese state-owned enterprise (2015)

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    12658290_SOBE Nov 2015_1.pdf (383.2Kb)
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    http://hdl.handle.net/10092/11504
    
    Publisher
    University of Canterbury. Department of Accounting and Information Systems
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    • Business: Conference Contributions [239]
    Authors
    Li, M.
    Dixon, K.
    Lord, B.R.
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    Abstract

    Using an institutional theory lens, our study examines how variations in responsiveness to formal organisation-wide changes bring about diversity in the functioning of the same management control system in different units of an organisation. As we conducted the study inside a Chinese state-owned enterprise’s headquarters and at three of its factories, we illustrate the use and relevance to the Chinese socialist market economy of a theoretical framework developed from research undertaken in organisations functioning as part of the Western socio-economic system of market capitalism. We focus on the role of responsiveness in distinguishing formal and informal change, the distinction in question giving rise to varieties in the kinds of coupling occurring simultaneously in the same organisation. We show that the functionings of coupling are dynamic and that assessing them is facilitated through comparison over time in one location and with concurrent circumstances in other locations. We suggest that some of the non-responsiveness/resistance relates to the socio-economic system in China being community-based economic, rather than neo-classical economic, and how this difference is manifested in the production sphere, and investigating this further would be valuable.

    Citation
    Li, M., Dixon, K., Lord, B.R. (2015) Responsiveness to a new course and new performance controls: Insights from inside a recently conglomerated Chinese state-owned enterprise. Lincoln, New Zealand: 9th New Zealand Management Accounting Conference, 19-20 Nov 2015.
    This citation is automatically generated and may be unreliable. Use as a guide only.
    Keywords
    Institutional theory; Formal and informal change; Responsiveness; resistance and coupling; Balanced scorecard; China; Economic and social enterprises
    ANZSRC Fields of Research
    35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting
    15 - Commerce, Management, Tourism and Services::1503 - Business and Management
    Rights
    https://hdl.handle.net/10092/17651

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