scholarly journals Management Accounting Practices Among Chinese Enterprises

2019 ◽  
Vol 8 (4) ◽  
pp. 2243-2251
Keyword(s):  
Questionnaire Survey ◽  
Positive Attitude ◽  
Management Accounting ◽  
Operation Management ◽  
Theoretical Understanding ◽  
Policy Makers ◽  
Chinese Enterprises ◽  
Reporting Practices ◽  
Accounting Report ◽  
Accounting Reports

This study examines the management accounting reporting practices based on the management accounting guidelines among the enterprises in China. Using questionnaire survey on the enterprises in China in the province of Xian, the results show that the level of management accounting reporting practices among the Chinese enterprises is still low and not in accordance with the requirements of the application guidelines. The results also show that half of the enterprises failed to comply with the requirements of the guidelines, an indication that in the process of practice, there are inconsistencies between theoretical understanding and practical practice. However, most enterprises have a positive attitude towards the preparation of management accounting reports and agreed with the importance and significance of the preparation of reports mentioned in the practices guidelines. In addition, this study also shows that the enterprises that prepared the management accounting report adhere to the requirements of the guidelines. Specifically, the number of enterprises preparing operation management accounting reports is the largest, while the number of enterprises preparing strategic reports is the smallest. The findings in this study implicate that enterprises that have not prepared the management accounting report should pay more attention to management accounting reporting. This study sheds some lights to the policy makers on the level of management accounting reporting practices and instils awareness to enterprises on the importance of preparing such reports by giving guidance and assistance after issuance of guidelines

Reporting practices in situations of conflicting institutional logics: the case of a German federal authority

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Celina Gisch ◽  
Bernhard Hirsch ◽  
David Lindermüller
Keyword(s):  
Public Sector ◽  
Management Accounting ◽  
Organisational Change ◽  
Institutional Logics ◽  
Content Type ◽  
Reporting Practices ◽  
Sector Organisation ◽  
Federal Authority ◽  
Accounting Reports ◽  
Organisation Management

Purpose This study aims to understand how reporting practices act as drivers of change in situations of conflicting institutional logics in a public sector organisation. Design/methodology/approach The findings are based on a case study of a German federal authority, where management accounting reports were introduced as part of a “new” managerial logic of control. Findings In the case organisation, management accounting reports were intended to change the behaviour of executives but were still guided by an “old” logic of justification. Nevertheless, over time, the addressees of the reports used the reports and reconciled different logics. This documents a process from decoupling to compromising and, finally, reconciling different institutional logics. Originality/value By examining the practices of management accounting reporting, this study elaborates the tensions placed on individuals by conflicting institutional logics and provides insights into how organisational practices are used to handle and reconcile conflicting logics in a public sector organisation. Therefore, this paper contributes to the discussion on how organisational practices act as drivers of organisational change.

Ageing in an aged society: experiences and attitudes of Catholic order members towards population ageing and older people

2013 ◽  
Vol 35 (1) ◽  
pp. 1-36 ◽  
Author(s):  
MARC LUY ◽  
PRISKA FLANDORFER ◽  
PAOLA DI GIULIO
Keyword(s):  
General Population ◽  
Older People ◽  
General Public ◽  
Positive Attitude ◽  
Multivariate Analyses ◽  
Population Ageing ◽  
Intergenerational Solidarity ◽  
Basic Pattern ◽  
Policy Makers ◽  
Aged Society

ABSTRACTPopulation ageing occurs in all industrialised societies and is the demographic phenomenon that currently gets the highest attention from scientists, policy makers and the general public. The main aim of this paper is to broaden our understanding of its societal consequences, such as ageism and intergenerational solidarity. Our study is based on the 2008 investigation of attitudes towards population ageing and older people in seven European countries of Schoenmaeckerset al.We replicate their analysis in a specific human subpopulation in which the process of population ageing started earlier and is much more advanced than in the general societies: the members of Catholic orders. The study compares the attitudes of 148 nuns and monks from three Bavarian monasteries to those of the western German general population using descriptive and multivariate analyses in the context of the debate around population ageing in Germany. We discuss the specific characteristics of order members that might influence their attitudes and also take a brief look at their views on possible political strategies to solve the problems connected with the demographic changes. Our results confirm the findings of Schoenmaeckerset al.and reveal that worldly and monastic populations show an identical basic pattern of a positive attitude towards older people while at the same time considering population ageing a worrisome development. However, order members evaluate older people's abilities and their role in society more positively. This result gives rise to the optimistic perspective that in an aged population the younger and older generations can build a well-functioning society.

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Noor Liza Adnan ◽  
Roziani Ali
Keyword(s):  
Environmental Management ◽  
State Government ◽  
Local Governments ◽  
Management Accounting ◽  
The State ◽  
Institutional Pressures ◽  
Content Type ◽  
The Public ◽  
Reporting Practices ◽  
Environmental Management Accounting

Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.

Soft Power Effectiveness: Problem of Evaluation

2015 ◽  
pp. 48-58
Author(s):  
E. Kharitonova
Keyword(s):  
Soft Power ◽  
Point Of View ◽  
State Agencies ◽  
Practical Application ◽  
Theoretical Understanding ◽  
Policy Makers ◽  
The Past ◽  
Focus On Results ◽  
Need To Evaluate ◽  
Power Concept

The article focuses on the task of measuring and evaluating a state's soft power. While the soft power concept developed by Joseph Nye is currently widely accepted and used, its theoretical understanding and practical application remains challenging. Both international relations scholars and those responsible for soft power in governmental and non-state agencies are looking for the tools to assess their work and the country's standing in the world in terms of soft power. As the author of the concept and other researchers noted, evaluation and measurement may be difficult due to the number of influencing factors including the use of hard power that can overshadow soft power efforts, and also because soft power efforts can bring results only in a distant period of time. However, in response to the researchers' and policy makers' need to evaluate, measure and compare soft power related parameters, a number of international ratings evolved during the past several years, such as various ratings of soft power, nation brands, countries' reputation and presence. At the same time, such rankings have several weaknesses. First of all, they present mainly the western point of view which focuses on the parameters important for western audiences and may overlook characteristics important for other, non-western cultures. They also may be subjective due to financial reasons. Besides that, while some of the ratings aim to evaluate resources or assets of nations' soft power, other focus on results like influence or reputation. Evaluation of instruments used to enhance a country's soft power and their effectiveness is also important. In many cases, even significant resources of soft power do not guarantee strong positions in this context. Comparing certain countries' positions in different ratings helps to understand a country's standing in terms of soft power, identify strong sides and analyze whether a state's soft power potential transforms into the desired outcomes.

WHAT MAKES CHINA'S INVESTMENT SUCCESSFUL IN AFRICA: THE ENTREPRENEURIAL SPIRIT AND BEHAVIOR OF CHINESE ENTERPRISES IN TRANSITIONAL TIMES

2012 ◽  
Vol 17 (04) ◽  
pp. 1250025 ◽  
Author(s):  
LI SHEN
Keyword(s):  
Emerging Market ◽  
Chinese Firms ◽  
High Risk Behavior ◽  
Policy Makers ◽  
Chinese Enterprises ◽  
Entrepreneurial Opportunities ◽  
Entrepreneurial Spirit ◽  
Different Types ◽  
And Behavior ◽  
Transitional Time

Currently, much attention is paid to the political aims and influence of Chinese outward investment, especially in developing Africa. This paper attempts to fill the knowledge-gap of international entrepreneurship literature by analyzing the entrepreneurial behavior of Chinese firms under the background of south-south economic cooperation. Through the case studies, we analyze the distinctive entrepreneurial behaviors and characters of different types of Chinese firms with high entrepreneurial spirits in Africa during the transitional time. After comparing the various entrepreneurial behaviors between Chinese and West investors, this paper sheds light on the potential positive roles of the entrepreneurial spirit, high risk-behavior and adaptability to foreign environment, which are necessary to successfully seek new, overseas entrepreneurial opportunities from an emerging market. Applications for firms' managers and policy makers are also offered.

scholarly journals FROM TOOL-MAKING TO TOOL-USING – AND BACK: RATIONALES FOR ADOPTION AND USE OF LCC

2018 ◽  
Vol 22 (3) ◽  
pp. 179-190 ◽  
Author(s):  
Pernilla GLUCH ◽  
Mathias GUSTAFSSON ◽  
Henrikke BAUMANN ◽  
Göran LINDAHL
Keyword(s):  
Life Cycle ◽  
Real Estate ◽  
Empirical Data ◽  
Questionnaire Survey ◽  
Positive Attitude ◽  
Institutional Logics ◽  
Life Cycle Costing ◽  
Property Owners

Real estate- and property owners’ rationales behind the adoption of Life Cycle Costing (LCC) respectively how LCC is actually used in renovation projects, is investigated through empirical data from a questionnaire survey sent to managers in Swedish real estate organisations. The study shows a positive attitude towards LCC. It is perceived to as a flexible and multi-functional tool with a familiar monetary format. Nevertheless, the study also reveals simplistic and undevel-oped views of how to use LCC. While much research has focused on developing sophisticated LCC tools, the findings indicate that practitioners’ interest in these refinements seems limited. The importance of understanding that LCC is used in a context of multiple and partly competing institutional logics of renovation is emphasised. The paper contributes to a more informed research in development of LCC tools as well as better informed LCC use among real estate and property owners.

scholarly journals Adult non-formal learning motives and future needs: Klaipėda city's case

2017 ◽  
Vol 39 (1) ◽  
pp. 69-85 ◽  
Author(s):  
Ilvija Pikturnaitė ◽  
Judita Jonuševičienė ◽  
Robertas Kavolius
Keyword(s):  
Adult Education ◽  
Questionnaire Survey ◽  
Positive Attitude ◽  
Formal Education ◽  
Learning Motivation ◽  
Education Law ◽  
Formal Learning ◽  
Future Needs ◽  
Social Partners

The lack of learning motivation is often presented as one of the reasons that interfere adults to learn. Therefore the purpose of research is to reveal Klaipėda city residents’, employers’ and other social partners’ motives and future needs of participation in non-formal education. The questionnaire survey of Klaipėda city residents, employers and other social partners was implemen-ted by using pre-made standardized questionnaires, which were composed with consideration of the Lithuanian Republic Non-formal Adult Education Law. Klaipėda city residents link non-formal learning more closely to gratification of individual interests. Employers and social partners expressed positive attitude towards learning.

eParticipation in Europe

2015 ◽  
pp. 118-134
Author(s):  
Efthimios Tambouris ◽  
Ann Macintosh ◽  
Efpraxia Dalakiouridou ◽  
Simon Smith ◽  
Eleni Panopoulou ◽  
...  
Keyword(s):  
Information And Communication Technologies ◽  
Communication Technologies ◽  
Analytical Framework ◽  
The European Union ◽  
Theoretical Understanding ◽  
Policy Makers ◽  
Current State ◽  
Information And Communication ◽  
European Policies ◽  
Vast Range

During the past few years, information and communication technologies and especially the internet are increasingly used in a vast range of human activities, including citizens' interaction with government. In this context, advanced technologies are also being used to more actively engage citizens in democratic processes, which are termed as electronic participation (eParticipation). eParticipation has attracted considerable attention worldwide. In Europe, a large number of initiatives have been funded providing valuable lessons. The aim of this chapter is to map the current state of eParticipation in Europe and provide practical recommendations. More specifically, the authors first present the results of a review of policy documents in the European Union in order to understand how eParticipation fits into European policies. They then present an analytical framework to aid theoretical understanding of eParticipation, followed by the results of a European study on eParticipation initiatives. Based on all these, the authors propose a number of recommendations on eParticipation for policy makers, practitioners, evaluators and research funders.

scholarly journals Effect of Demographics, Attitudes and Learning Facilities on Management Accounting Performance

2019 ◽  
Vol 10 (3) ◽  
pp. 291
Author(s):  
Radziah Mahmud ◽  
Nor Suhailati Abdul Manan ◽  
Marshita Hashim
Keyword(s):  
Academic Performance ◽  
Questionnaire Survey ◽  
English Proficiency ◽  
Management Accounting ◽  
Public University ◽  
Study Habits ◽  
Accounting Students ◽  
Accounting Performance ◽  
The University

This study examines whether the students’ demographics, attitudes and learning facilities influence the accounting students’ performance in management accounting paper. Using questionnaire survey on 195 accounting students of a Malaysian public university, this study discovers that English proficiency, statistics, preparation for test or exam, study habits and learning facilities influence the performance of accounting students in management accounting. The findings in this study will create awareness among the students about their responsibilities to achieve better performance and assist the university in strategizing programs to enhance students’ academic performance.

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