Performance measurement design within its organisational context-Evidence from China

Management Accounting Research

Volumn 20, Issue 3, 2009, Pages 193-207

  Li, Pingli ^a   Tang, Guliang ^b  

^a MIDDLESEX UNIVERSITY BUSINESS SCHOOL   (United Kingdom)

^b UNIVERSITY OF INTERNATIONAL BUSINESS AND ECONOMICS   (China)

Author keywords

Action research; China; Management accounting change; Performance measurement; Stakeholder analysis

Indexed keywords

EID: 67849135049     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2009.04.002     Document Type: Article

References (58)

1. Abrahamson E. Managerial fads and fashions: the diffusion and rejection of innovations. Academy of Management Review 16 3 (1991) 586-612
2. Ahrens T., and Chapman C.S. Doing qualitative field research in management accounting: positioning date to contribute to theory. Accounting, Organization and Society 31 (2006) 819-841
3. Atkinson A., Waterhouse J.H., and Wells R.B. A Stakeholder Approach to Strategic Performance Measurement. Sloan Management Review Spring (1997) 25-37
4. Avison D., Baskerville R., and Myers M. Controlling action research projects. Information Technology & People 14 1 (2001) 28-45
5. Ax C., and Bjornenak T. Bundling and diffusion of management accounting innovations-the case of the balanced scorecard in Sweden. Management Accounting Research 16 (2005) 1-20
6. Baker C.R. Toward to the increased use of action research in accounting information systems. Accounting Forum 24 4 (2000) 365-378
7. Birnberg J.G., Shields M.D., and Young S.M. The case for multiple methods in empirical management accounting research (with an illustration from budget setting). Journal of Accounting Research 21 (1990) 33-66
8. Burns J., and Scapens R.W. Conceptualizing management accounting change: an institutional framework. Management Accounting Research 11 (2000) 3-25
9. Burns J., and Vaivio J. Management accounting change. Management Accounting Research 12 (2001) 389-402
10. Busco C., Quattrone P., and Riccaboni A. Management accounting issues in interpreting its nature and change. Management Accounting Research 18 (2007) 125-149
11. Chenhall R.H. Management control system design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organization and Society 28 (2003) 127-168
12. Chinese Ministry of Finance. Handbook of state-owned company performance measurement (1996), The Finance Publishing, China
13. Chiou, J.R., Lin, Y.H., 2005. The Structure of Corporate Ownership: a comparison of China and Taiwan's security markets. The Journal of American Academy of Business, Cambridge, March 2, 123-127.
14. Cobb I., Helliar C., and Innes J. Management accounting change in a bank. Management Accounting Research 6 (1995) 155-175
15. Emmanuel C., Otley D.T., and Merchant K. Accounting for Management Control (1990), Van Nostrand Reinhold
16. Efferin S., and Hopper T. Management control, culture and ethnicity in a Chinese Indonesian company. Accounting, Organization and Society 32 (2007) 223-262
17. Fama E.E. Agency problems and the theory of the firm. Journal of Political Economy 88 (1980) 288-307
18. Firth M. The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures. Accounting, Organization and Society 21 7/8 (1996) 629-654
19. Freeman, R.E., McVea, J., 2001. A Stakeholder Approach to Strategic Management. Darden Business School Working Paper No. 01-02. Available at SSRN: http://ssrn.com/abstract=263511 or DOI: 10.2139/ssrn.263511.
20. Haas M.D., and Kleingeld A. Multilevel design of performance measurement systems: enhancing strategic dialogue throughout the organization. Management Accounting Research 10 3 (1999) 233-261
21. Hassard J., Sheehan J., and Morris J. Enterprise reform in post-Deng China. International Studies of Management & Organization 29 3 (1999) 54-83
22. Hofstede G. Culture's Consequences (1980), Sage Publications, Beverly Hills, CA
23. Hofstede G. The culture relativity of organizational practices and theories. Journal of International Business Studies, Fall (1983) 75-89
24. Innes J., and Mitchell F. The process of change in management accounting: some field study evidence. Management Accounting Research 1 (1990) 3-19
25. Jensen M.C. Value maximization, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance, Fall 14 3 (2001)
26. Jensen M.C., and Meckling W.H. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (1976) 305-360
27. Jones M., and Xiao J. Management accounting in China: changes, problems and the future. Management Accounting (British) 77 1 (1999) 48-52
28. Kaplan, R.S., Norton, D.P., 1992. The balanced scorecard-measures that drive performance. Harvard Business Review (January-February), 71-79.
29. Kaplan, R.S., Norton, D.P., 1996. Using the balanced scorecard as a strategic management system. Harvard Business Review (January-February), 75.
30. Kaplan R.S. Innovation action research: creating new management theory and practice. Journal of Management Accounting Research 10 (1998) 89-118
31. Kasurinen T. Exploring management accounting change: the case of balanced scorecard implementation. Management Accounting Research 13 (2002) 323-343
32. Longfield-Smith K. Management control systems and strategy: a critical review. Accounting, Organization and Society 22 (1997) 207-232
33. Li P. Top Managers' Performance Measurement-A Stakeholder Model (in Chinese) (2001), Zejiang People's Publishing, China
34. Li W. The impact of economic reform on the performance of Chinese state enterprises: 1980-1989. Journal of Political Economy 105 (1997) 1080-1106
35. Lin J.Y., Cai F., and Li Z. Competition, policy burdens, and state-owned enterprise reform. American Economic Review 88 2 (1998) 422-427
36. Lin Z.J., and Yu Z. Responsibility cost control system in China: a case of management accounting application. Management Accounting Research 13 (2002) 447-467
37. Liu L.Y.J., and Pan F. The implementation of activity-based-costing in China: an innovation action research approach. The British Accounting Review 39 (2007) 249-167
38. Malina M.A., and Selto F.H. Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research (2001) 47-90
39. Markus M.L., and Pfeffer J. Power and the design and implementation of accounting and control systems. Accounting, Organization and Society 8 2/3 (1983) 205-218
40. McAdam R., Hazlett S., and Casey C. Performance management in the UK public sector: addressing multiple stakeholder complexity. International Journal of Public Sector Management 18 3 (2005) 256-273
41. Neely A., Adams C., and Kennerley M. The Performance Prism-The Scorecard for Measuring and Managing Business Success (2002), Prentice-Hall, Englewood Cliffs, NJ
42. Norreklit H. The balance on the balanced scorecard-a critical analysis of some of its assumptions. Management Accounting Research 11 (2000) 65-88
43. Norton D.P., and Kaplan R.S. Relevance Lost: The Rise and Fall of Management Accounting (1987), Harvard Business School Press, Boston
44. O'Connor N.G., Chow C.W., and Wu A. The adoption of 'western' management accounting/controls in China's state-owned enterprises during economic transition. Accounting, Organization and Society 29 (2004) 349-375
45. O'Connor N.G., Deng J., and Luo Y. Political constraints, organization design and performance measurement in China's state-owned enterprises. Accounting, Organization and Society 21 (2006) 157-177
46. Otley D. Performance management: a framework for management control systems research. Management Accounting Research 10 10 (1999) 363-382
47. Park S.H., and Luo Y. Guanxi and organizational dynamics: organizational networking in Chinese firms. Strategic Management Journal 22 (2001) 455-477
48. PBC (People's Bank of China), 2002. Statistics, http://www.pbc.gov.cn (2007).
49. Pistor K., and Xu C. Governing emerging stock markets: legal vs. administrative governance. Corporate Governance: An International Review 13 1 (January) (2005) 5-10
50. Qian Y. Enterprise reform in China: agency problems and political control. Economics of Transition 4 2 (1996) 427-447
51. Rapoport R.N. Three dilemmas in action research. Human Relations 23 4 (1970) 499-513
52. Scapens R.W., and Roberts J. Accounting and control: a case study of resistance to accounting change. Management Accounting Research 4 (1993) 1-32
53. Seal W., Cullen J., Dunlop A., Berry T., and Ahmed M. Enacting a European supply chain: a case study on the role of management accounting. Management Accounting Research 10 (1999) 303-322
54. Simons R. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal (1995), Harvard Business School Press
55. Sun J. Organizational development and change in Chinese state-owned enterprises: a human resource perspective. Leadership & Organization Development Journal 21 8 (2000) 379-389
56. Wei G. A study of dividends payout in Chinese listed companies (2001), The Press of the Northeast University of Finance and Economics (in Chinese)
57. Xiao Z., Dahya J., and Lin Z. A grounded theory exposition of the role of the supervisory board in China. British Journal of Management 15 1 (2004) 39-56
58. Xu L.C. Control, incentives and competition. Economics of Transition 8 1 (2000) 151-272