Management accounting change in a Chinese state-owned enterprise: an institutional perspective (2010)
Type of ContentConference Contributions - Published
PublisherUniversity of Canterbury. College of Education
University of Canterbury. Department of Accounting and Information Systems
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 theoretical framework proposed by Burns & Scapens (2000), which breaks the process down into the steps of encoding, enacting, reproduction and finally institutionalisation.
CitationLi, M., Dixon, K., Lord, B. (2010) Management accounting change in a Chinese state-owned enterprise: an institutional perspective. University of Waikato, Hamilton, New Zealand: 4th New Zealand Management Accounting Conference, 18-19 Nov 2010.
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ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting
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