Abstract | Management accounting methods and techniques have been studied and used in China for over a decade. It is clear that some of them, such as responsibility accounting, have contributed to the successful results of many state-owned enterprises. However, management accounting in China still has some unresolved promblems. To overcome these problems, it is necessary for Chinese management accounting practitioners and researchers to obtain a clear understanding of the present and possible future social and economic environments for enterprises, and to develop techniques that can work properly in these environments. |
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