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, 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.

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Metadata

Item Type: Article
Creators:
CreatorsID Num.
Yu, Xu-YingUNSPECIFIED
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal
ISSN: 1675-3194
Volume: 1
Number: 1
Page Range: pp. 19-28
Item ID: 170
Uncontrolled Keywords: Management theory; Management accounting; Chinese culture; Chinese thought; Accounting and culture
URI: http://ir.uitm.edu.my/id/eprint/170

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