메뉴 건너뛰기




Volumn 20, Issue 7, 2005, Pages 707-724

The development of quality management accounting practices in China

Author keywords

China; Culture (sociology); Management accounting; Market economy

Indexed keywords


EID: 24344504080     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900510611249     Document Type: Article
Times cited : (22)

References (54)
  • 1
    • 0011764667 scopus 로고
    • "Management accounting problems in China"
    • Abdallah, W.M. (1992), "Management accounting problems in China", Management Accounting, Vol. 73 No. 10, pp. 58-66.
    • (1992) Management Accounting , vol.73 , Issue.10 , pp. 58-66
    • Abdallah, W.M.1
  • 2
    • 0345647995 scopus 로고
    • "Accounting for China"
    • Adhikari, A. and Wang, S.Z. (1995), "Accounting for China", Management Accounting, Vol. 76 No. 10, pp. 27-35.
    • (1995) Management Accounting , vol.76 , Issue.10 , pp. 27-35
    • Adhikari, A.1    Wang, S.Z.2
  • 4
    • 0007085708 scopus 로고    scopus 로고
    • "The usefulness of earnings and book value for equity valuation in emerging capital markets: Evidence from listed companies in the People's Rep"
    • Bao, B. and Chow, L. (1999), "The usefulness of earnings and book value for equity valuation in emerging capital markets: Evidence from listed companies in the People's Rep", Journal of International Financial Management and Accounting, Vol. 10 No. 2, pp. 85-103.
    • (1999) Journal of International Financial Management and Accounting , vol.10 , Issue.2 , pp. 85-103
    • Bao, B.1    Chow, L.2
  • 5
    • 24344454522 scopus 로고
    • "Planning techniques needed in developing countries: An overview of the public corporations and general problems of decision making"
    • December
    • Beckingham, D. (1987), "Planning techniques needed in developing countries: An overview of the public corporations and general problems of decision making", Management Accounting, December, pp. 32-4.
    • (1987) Management Accounting , pp. 32-34
    • Beckingham, D.1
  • 6
    • 84986148252 scopus 로고    scopus 로고
    • "FDI rises in 1998"
    • Beijing Review
    • Beijing Review (1999), "FDI rises in 1998", Beijing Review, Vol. 42 No. 6, p. 5.
    • (1999) Beijing Review , vol.42 , Issue.6 , pp. 5
  • 7
    • 0001328760 scopus 로고
    • "The effects of organizational context on quality management: An empirical investigation"
    • Benson, P.G., Saraph, J.V. and Schroeder, R.G. (1991), "The effects of organizational context on quality management: An empirical investigation", Management Science, Vol. 37 No. 9, pp. 1107-24.
    • (1991) Management Science , vol.37 , Issue.9 , pp. 1107-1124
    • Benson, P.G.1    Saraph, J.V.2    Schroeder, R.G.3
  • 8
    • 0141840052 scopus 로고    scopus 로고
    • "Ethics of business managers versus entrepreneurs"
    • Bucar, B. and Hisrich, R.D. (2001), "Ethics of business managers versus entrepreneurs", Journal of Development Entrepreneurship, Vol. 6 No. 1, pp. 59-82.
    • (2001) Journal of Development Entrepreneurship , vol.6 , Issue.1 , pp. 59-82
    • Bucar, B.1    Hisrich, R.D.2
  • 10
    • 0347543520 scopus 로고    scopus 로고
    • "The Guanxi factor: Accounting ethics in China"
    • September
    • Chang, J. (1998), "The Guanxi factor: Accounting ethics in China", Australian CPA, Vol. 68, September, pp. 44-6.
    • (1998) Australian CPA , vol.68 , pp. 44-46
    • Chang, J.1
  • 11
    • 77249162663 scopus 로고    scopus 로고
    • "A comparison of reported earnings under Chinese GAAP vs IAS: Evidence from the Shanghai stock exchange"
    • Chen, C., Gul, F. and Su, X. (1999), "A comparison of reported earnings under Chinese GAAP vs IAS: Evidence from the Shanghai stock exchange", Accounting Horizons, Vol. 33 No. 2, pp. 91-111.
    • (1999) Accounting Horizons , vol.33 , Issue.2 , pp. 91-111
    • Chen, C.1    Gul, F.2    Su, X.3
  • 12
    • 4243707781 scopus 로고    scopus 로고
    • "Minority shareholders seek reforms to protect rights in emerging markets"
    • September
    • Cho, N. (1999), "Minority shareholders seek reforms to protect rights in emerging markets", Wall Street Journal, September, p. A39.
    • (1999) Wall Street Journal
    • Cho, N.1
  • 13
    • 0012003447 scopus 로고    scopus 로고
    • "The openness of knowledge sharing within organizations: A comparative study in the United States and the People's Republic of China"
    • Chow, C.W., Deng, F.J. and Ho, J.L. (2000), "The openness of knowledge sharing within organizations: A comparative study in the United States and the People's Republic of China", Journal of Management Accounting Research, Vol. 12, pp. 65-90.
    • (2000) Journal of Management Accounting Research , vol.12 , pp. 65-90
    • Chow, C.W.1    Deng, F.J.2    Ho, J.L.3
  • 14
    • 27844538033 scopus 로고    scopus 로고
    • A methodological comparison of three strategies for quality improvement
    • De Mast, J. (2004), "A methodological comparison of three strategies for quality improvement", International Journal of Quality & Reliability Management, Vol. 21 No. 2, pp. 175-97.
    • (2004) "International Journal of Quality & Reliability Management" , vol.21 , Issue.2 , pp. 175-197
    • De Mast, J.1
  • 15
    • 0034339147 scopus 로고    scopus 로고
    • "Privatization in emerging economies: An agency theory perspective"
    • Dharwadkar, R., George, G. and Brandes, P. (2000), "Privatization in emerging economies: An agency theory perspective", The Academy of Management Review, Vol. 25 No. 3, pp. 650-69.
    • (2000) The Academy of Management Review , vol.25 , Issue.3 , pp. 650-669
    • Dharwadkar, R.1    George, G.2    Brandes, P.3
  • 18
    • 0003048438 scopus 로고    scopus 로고
    • "The China market: Strategic implications of guanxi"
    • Fock, H. and Woo, K. (1998), "The China market: Strategic implications of guanxi", Business Strategy Review, Vol. 74 No. 4, pp. 33-44.
    • (1998) Business Strategy Review , vol.74 , Issue.4 , pp. 33-44
    • Fock, H.1    Woo, K.2
  • 19
    • 0031066385 scopus 로고    scopus 로고
    • "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing"
    • Gosselin, M. (1997), "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing", Accounting, Organizations and Society, Vol. 22, pp. 105-22.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 105-122
    • Gosselin, M.1
  • 20
    • 0242306793 scopus 로고    scopus 로고
    • "Setting a research agenda for auditing issues in the People's Republic of China"
    • Graham, L.E. (1996), "Setting a research agenda for auditing issues in the People's Republic of China", The International Journal of Accounting, Vol. 31 No. 1, pp. 19-37.
    • (1996) The International Journal of Accounting , vol.31 , Issue.1 , pp. 19-37
    • Graham, L.E.1
  • 21
    • 15844371606 scopus 로고    scopus 로고
    • "Communists among us in a market economy: Accountancy in the People's Republic of China"
    • Hilmy, J. (1999), "Communists among us in a market economy: accountancy in the People's Republic of China", The International Journal of Accounting, Vol. 34 No. 4, pp. 491-515.
    • (1999) The International Journal of Accounting , vol.34 , Issue.4 , pp. 491-515
    • Hilmy, J.1
  • 23
    • 0001979168 scopus 로고    scopus 로고
    • "Wealth creation and bid resistance in UK takeover bids"
    • Holl, P. and Kyriazis, D. (1997), "Wealth creation and bid resistance in UK takeover bids", Strategic Management Journal, Vol. 18, pp. 483-98.
    • (1997) Strategic Management Journal , vol.18 , pp. 483-498
    • Holl, P.1    Kyriazis, D.2
  • 24
    • 0348101918 scopus 로고    scopus 로고
    • "Management accounting in less developed countries"
    • Autumn/Winter
    • Hopper, T. (2000), "Management accounting in less developed countries", CIMA Research Update, Autumn/Winter, pp. 6-7.
    • (2000) CIMA Research Update , pp. 6-7
    • Hopper, T.1
  • 25
    • 0346040113 scopus 로고    scopus 로고
    • "Some empirical evidence of Chinese accounting system and business management practices from an ethical perspective"
    • Islam, M. and Gowing, M. (2003), "Some empirical evidence of Chinese accounting system and business management practices from an ethical perspective", Journal of Business Ethics, Vol. 42, pp. 353-78.
    • (2003) Journal of Business Ethics , vol.42 , pp. 353-378
    • Islam, M.1    Gowing, M.2
  • 26
    • 24344465069 scopus 로고
    • "Cultural considerations matters"
    • Jeffries, A., Drysdale, L. and Haq, T. (1995), "Cultural considerations matters", Management Accounting, Vol. 73 No. 7, pp. 12-18.
    • (1995) Management Accounting , vol.73 , Issue.7 , pp. 12-18
    • Jeffries, A.1    Drysdale, L.2    Haq, T.3
  • 27
    • 24344479391 scopus 로고    scopus 로고
    • "Adaptation of organizational change models to the implementation of quality standard requirements"
    • Johnson, D.M. (2004), "Adaptation of organizational change models to the implementation of quality standard requirements", International Journal of Quality & Reliability Management, Vol. 21 No. 2, pp. 154-74.
    • (2004) International Journal of Quality & Reliability Management , vol.21 , Issue.2 , pp. 154-174
    • Johnson, D.M.1
  • 28
    • 24344508374 scopus 로고    scopus 로고
    • "Management accounting in China: Changes, problems and the future"
    • Jones, M. and Xiao, J. (1999), "Management accounting in China: changes, problems and the future", Management Accounting, Vol. 77 No. 1, pp. 48-52.
    • (1999) Management Accounting , vol.77 , Issue.1 , pp. 48-52
    • Jones, M.1    Xiao, J.2
  • 29
    • 0001054967 scopus 로고
    • "The evolution of management accounting"
    • Kaplan, R.S. (1984), "The evolution of management accounting", The Accounting Review, Vol. 59 No. 3, pp. 390-418.
    • (1984) The Accounting Review , vol.59 , Issue.3 , pp. 390-418
    • Kaplan, R.S.1
  • 30
    • 0000224271 scopus 로고
    • "Accounting lag: The obsolescence of cost-accounting systems"
    • Clark, K. and Lorenze, E. (Eds) Harvard Business School Press, Boston, MA
    • Kaplan, R.S. (1985), "Accounting lag: The obsolescence of cost-accounting systems", in Clark, K. and Lorenze, E. (Eds), Technology and Productivity: The Uneasy Alliance, Harvard Business School Press, Boston, MA, pp. 195-226.
    • (1985) Technology and Productivity: The Uneasy Alliance , pp. 195-226
    • Kaplan, R.S.1
  • 32
    • 0000502708 scopus 로고    scopus 로고
    • "Explaining firm capital structure: The role of agency theory versus transaction cost economics"
    • Kochhar, R. (1996), "Explaining firm capital structure: The role of agency theory versus transaction cost economics", Strategic Management Journal, Vol. 14, pp. 713-28.
    • (1996) Strategic Management Journal , vol.14 , pp. 713-728
    • Kochhar, R.1
  • 33
    • 24344439093 scopus 로고    scopus 로고
    • "TQM in small manufacturers: An exploratory study in China"
    • Lee, C.Y. (2004), "TQM in small manufacturers: An exploratory study in China", International Journal of Quality & Reliability Management, Vol. 21 No. 2, pp. 175-97.
    • (2004) International Journal of Quality & Reliability Management , vol.21 , Issue.2 , pp. 175-197
    • Lee, C.Y.1
  • 34
    • 0001012352 scopus 로고
    • "Value congruence: The interplay of individual and organizational value systems"
    • October
    • Liedtka, J.M. (1989), "Value congruence: The interplay of individual and organizational value systems", Journal of Business Ethics, Vol. 8, October, pp. 805-15.
    • (1989) Journal of Business Ethics , vol.8 , pp. 805-815
    • Liedtka, J.M.1
  • 35
    • 0346982479 scopus 로고    scopus 로고
    • "Auditing standards in China: A comparative analysis with relevant international standards and guidelines"
    • Lin, K.Z. and Chan, K.H. (2000), "Auditing standards in China: A comparative analysis with relevant international standards and guidelines", The International Journal of Accounting, Vol. 35 No. 4, pp. 559-77.
    • (2000) The International Journal of Accounting , vol.35 , Issue.4 , pp. 559-577
    • Lin, K.Z.1    Chan, K.H.2
  • 36
    • 16844366294 scopus 로고    scopus 로고
    • "Adoption of information quality management practices in US health-care organization"
    • Lorence, D.P. and Jameson, R. (2003), "Adoption of information quality management practices in US health-care organization", International Journal of Quality & Reliability Management, Vol. 19 No. 6, pp. 736-56.
    • (2003) International Journal of Quality & Reliability Management , vol.19 , Issue.6 , pp. 736-756
    • Lorence, D.P.1    Jameson, R.2
  • 37
    • 0011738065 scopus 로고    scopus 로고
    • "Management accounting in companies adapting to structure change and volatility in transition economies: A South African study"
    • Luther, R.G. and Logden, S. (2001), "Management accounting in companies adapting to structure change and volatility in transition economies: A South African study", Management Accounting Research, Vol. 12, pp. 299-320.
    • (2001) Management Accounting Research , vol.12 , pp. 299-320
    • Luther, R.G.1    Logden, S.2
  • 38
    • 0001008970 scopus 로고
    • "Culture, climate, and total quality management: Measuring readiness for change"
    • McNabb, D.E. and Sepic, F.T. (1995), "Culture, climate, and total quality management: Measuring readiness for change", Public Productivity & Management, Vol. 18 No. 4, pp. 369-85.
    • (1995) Public Productivity & Management , vol.18 , Issue.4 , pp. 369-385
    • McNabb, D.E.1    Sepic, F.T.2
  • 40
    • 0032830664 scopus 로고    scopus 로고
    • "Managed care and ethical conflicts: Anything new?"
    • October
    • Meyers, C. (1999), "Managed care and ethical conflicts: Anything new?", Journal of Medical Ethics, Vol. 25, October, pp. 382-7.
    • (1999) Journal of Medical Ethics , vol.25 , pp. 382-387
    • Meyers, C.1
  • 41
    • 0002966633 scopus 로고
    • "UA model for diagnosing organizational behavior: Applying congruence perspectives"
    • Autumn
    • Nadler, D. and Tushman, M. (1980), "UA model for diagnosing organizational behavior: Applying congruence perspectives", Organizational Dynamics, Vol. 9, Autumn, pp. 35-51.
    • (1980) Organizational Dynamics , vol.9 , pp. 35-51
    • Nadler, D.1    Tushman, M.2
  • 42
    • 85009561186 scopus 로고    scopus 로고
    • "The relationship between ethical conflicts, organizational commitment and turnover intentions in the salesforce"
    • Winter
    • Schwepker, C.H. Jr (1999), "The relationship between ethical conflicts, organizational commitment and turnover intentions in the salesforce", The Journal of Personal Selling & Sales Management, Vol. 19, Winter, pp. 43-9.
    • (1999) The Journal of Personal Selling & Sales Management , vol.19 , pp. 43-49
    • Schwepker Jr., C.H.1
  • 43
    • 0001843167 scopus 로고    scopus 로고
    • "The transaction cost advantage of guanxi-based business practices"
    • Standifird, S. and Marshall, R.S. (2000), "The transaction cost advantage of guanxi-based business practices", Journal of World Business, Vol. 35 No. 1, pp. 21-42.
    • (2000) Journal of World Business , vol.35 , Issue.1 , pp. 21-42
    • Standifird, S.1    Marshall, R.S.2
  • 44
    • 0002302179 scopus 로고    scopus 로고
    • "Multinationals as transferors of management skills to Poland"
    • Stoever, W.A. (1996), "Multinationals as transferors of management skills to Poland", International Journal of Commerce and Management, Vol. 6 Nos 1/2, pp. 5-15.
    • (1996) International Journal of Commerce and Management , vol.6 , Issue.1-2 , pp. 5-15
    • Stoever, W.A.1
  • 45
    • 0346982475 scopus 로고    scopus 로고
    • "Issues in the development of accounting profession in China"
    • Tang, Y. (1999), "Issues in the development of accounting profession in China", China Accounting and Finance Review, Vol. 1 No. 1, pp. 6-20.
    • (1999) China Accounting and Finance Review , vol.1 , Issue.1 , pp. 6-20
    • Tang, Y.1
  • 46
    • 0038808943 scopus 로고    scopus 로고
    • "Bumpy road leading to internationalization: A review of accounting development in China"
    • Tang, Y. (2000), "Bumpy road leading to internationalization: A review of accounting development in China", Accounting Horizons, Vol. 14 No. 1, pp. 93-102.
    • (2000) Accounting Horizons , vol.14 , Issue.1 , pp. 93-102
    • Tang, Y.1
  • 49
    • 0040506181 scopus 로고
    • "The self and social behavior in differing culture context"
    • Triandis, H.C. (1989), "The self and social behavior in differing culture context", Psychological Review, Vol. 96 No. 3, pp. 506-20.
    • (1989) Psychological Review , vol.96 , Issue.3 , pp. 506-520
    • Triandis, H.C.1
  • 50
    • 0000061785 scopus 로고    scopus 로고
    • "Institutional factors influencing China's accounting reforms and standards"
    • Xiang, B. (1998), "Institutional factors influencing China's accounting reforms and standards", Accounting Horizons, Vol. 12 No. 2, pp. 105-19.
    • (1998) Accounting Horizons , vol.12 , Issue.2 , pp. 105-119
    • Xiang, B.1
  • 51
    • 0003679458 scopus 로고    scopus 로고
    • "Ownership structure, corporate governance and firm performance: The case of Chinese stock companies"
    • Policy Research Paper No. 1794, World Bank, Washington, DC
    • Xu, X. and Wang, Y. (1997), "Ownership structure, corporate governance and firm performance: The case of Chinese stock companies", Policy Research Paper No. 1794, World Bank, Washington, DC.
    • (1997)
    • Xu, X.1    Wang, Y.2
  • 53
    • 0346982477 scopus 로고    scopus 로고
    • "The application and results of management accounting from the perspective of practising accountants in Chinese enterprises"
    • Yang, X., Chen, L., Su, W., Liu, Y. and Liu, J. (2001), "The application and results of management accounting from the perspective of practising accountants in Chinese enterprises", China Accounting and Finance Review, Vol. 3 No. 2, pp. 103-38.
    • (2001) China Accounting and Finance Review , vol.3 , Issue.2 , pp. 103-138
    • Yang, X.1    Chen, L.2    Su, W.3    Liu, Y.4    Liu, J.5
  • 54
    • 0035373656 scopus 로고    scopus 로고
    • "Should a public relations code of ethics be enforced?"
    • Yi-Hui, H. (2001), "Should a public relations code of ethics be enforced?", Journal of Business Ethics, Vol. 31 No. 3, pp. 259-70.
    • (2001) Journal of Business Ethics , vol.31 , Issue.3 , pp. 259-570
    • Yi-Hui, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.