The Contextual Aspects of Change in Management Accounting Systems in Transition Economies: A Chinese Case Study

The Contextual Aspects of Change in Management Accounting Systems in Transition Economies: A Chinese Case Study

The extant management accounting literature shows that there is little consensus on why and how change in management accounting systems (MAS) evolves within organisations over time (Burns and Vaivio, 2001) and especially how the change process can be conceptualised into a theoretical model (Burns an...

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Bibliographic Details
Main Author: Liu, Lawrence Zhong Qi
Language:en
Published: University of Canterbury. Accountancy, Finance and Information Systems 2008
Subjects:
management accounting systems
change factors
dualism
China
Online Access:http://hdl.handle.net/10092/856

Internet

http://hdl.handle.net/10092/856

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