CONTROLLING IN CHINESE COMPANIES: A FIRST PEEK BEHIND THE BAMBOO CURTAIN
AbstractCuriously, neither investigators inside the PRC norÂ researchers outside it previously have undertaken largescale, systematic, empirical study of Chinese companiesâ€™Â controlling behavior. The dearth of such studies isÂ particularly surprising given the remarkable growth ofÂ business in China during the past thirty years, ChineseÂ companiesâ€™ emphasis on low costs, and the determinationÂ of the countryâ€™s leadership to see it move up the valueÂ chain during its next phase of economic development â€“ allÂ areas where controlling should have a major role to play.Â This paper reports fist responses from a portion of anÂ ongoing, online survey about current controlling practicesÂ in a broad cross-section of Chinese industries. It thusÂ offers unique initial insights into such areas as: personnelÂ responsible for controlling and their qualifiations;kinds ofÂ planning practiced and the effort involved; and the differingÂ foci of various planning types.Keywords: budgeting, Chinese enterprises, controlling,Â forecasting, management accounting, planning
How to Cite
Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).