Responsiveness to a new course and new performance controls: Insights from inside a recently conglomerated Chinese state-owned enterprise (2015)
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.
CitationLi, 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.
KeywordsInstitutional theory; Formal and informal change; Responsiveness; resistance and coupling; Balanced scorecard; China; Economic and social enterprises
ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting
15 - Commerce, Management, Tourism and Services::1503 - Business and Management
Showing items related by title, author, creator and subject.
Li, M.; Dixon, K.; Lord, B. (University of Canterbury. College of EducationUniversity of Canterbury. Department of Accounting and Information Systems, 2010)The paper provides an insight into a management accounting change, namely the introduction of the balanced scorecard (BSC) in a Chinese state-owned enterprise. The process of institutionalisation is evaluated using the ...
Environmental management accounting implementation in environmentally sensitive industries in Malaysia Mohd Khalid, F.; Lord, B.R.; Dixon, K. (University of Canterbury. Department of Accounting and Information Systems, 2012)This research investigates the level of EMA implementation in companies within environmentally sensitive industries in Malaysia, as well as gaining insights into pressures for implementation. It was found that there are ...
Kato Y; Akroyd, Chris (2013)Purpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan. Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects ...