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    Management accounting change in a Chinese state-owned enterprise: an institutional perspective (2010)

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    12628096_Li et al final.pdf (138.8Kb)
    Type of Content
    Conference Contributions - Published
    UC Permalink
    http://hdl.handle.net/10092/5038
    
    Publisher
    University of Canterbury. College of Education
    University of Canterbury. Department of Accounting and Information Systems
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    • Business: Conference Contributions [233]
    Authors
    Li, M.
    Dixon, K.
    Lord, B.
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    Abstract

    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.

    Citation
    Li, 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.
    This citation is automatically generated and may be unreliable. Use as a guide only.
    ANZSRC Fields of Research
    35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting
    Rights
    https://hdl.handle.net/10092/17651

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