Theoretical themes in management and management accounting in China / Yu Xu-Ying

Yu, Xu-Ying (2006) Theoretical themes in management and management accounting in China / Yu Xu-Ying. Asia-Pacific Management Accounting Journal (APMAJ), 1 (1). pp. 19-28. ISSN 1675-3194

Abstract

This paper explores four related themes in management and management accounting from a Chinese perspective. First, it describes how the basis of management has shifted from a
material to a human focus, where culture is emphasized. Second, it explains several factors that tend to make the value of professional services increase with time. Third, the paper looks at the implications of these developments for the management accountant and argues that a new management decision support theory with unique Chinese cultural characteristics needs to be developed as the core of a new management accounting system.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Yu, Xu-Ying
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 1
Number: 1
Page Range: pp. 19-28
Keywords: Management theory; Management accounting; Chinese culture; Chinese thought; Accounting and culture
Date: December 2006
URI: https://ir.uitm.edu.my/id/eprint/170
Edit Item
Edit Item

Download

[thumbnail of AJ_YU XU-YING APMAJ 06.pdf] Text
AJ_YU XU-YING APMAJ 06.pdf

Download (0B)

ID Number

170

Indexing

Statistic

Statistic details