| Vorliegende Sprache |
eng |
| Hinweise auf parallele Ausgaben |
409167053 Druckausg.: ‡Zhang, Xianzhi: Enterprise management control systems in China |
| ISBN |
978-3-642-54714-0 |
| Name |
Zhang, Xianzhi |
| T I T E L |
Enterprise Management Control Systems in China |
| Verlagsort |
Berlin, Heidelberg |
| Verlag |
Springer Berlin Heidelberg |
| Erscheinungsjahr |
2014 |
| 2014 |
| Umfang |
Online-Ressource (XXII, 352 p. 31 illus, online resource) |
| Reihe |
Understanding China |
| Notiz / Fußnoten |
Description based upon print version of record |
| Weiterer Inhalt |
Preface ; Acknowledgments; Contents; List of Figures; List of Tables; Part I: Study on Development of Enterprise Management Control in China; Chapter 1: Reform of Chinese Economy and Management Control in Enterprises; 1.1 Planned Economy and Enterprises ; 1.1.1 Recovery from War, 1949-1952; 1.1.2 First Five-Year Plan, 1953-1957; 1.1.3 Great Leap Forward, 1958-1960; 1.1.4 Readjustment and Recovery: "Agriculture First," 1961-1965; 1.1.5 Cultural Revolution Decade, 1966-1978; 1.1.6 Period of Readjustment, 1979-1981; 1.2 Courses of Economic Reform in China. 1.2.1 From Planned Economy to Planned Commodity Economy1.2.1.1 From 1978 to 1984; 1.2.1.2 From 1984 to 1992; 1.2.2 From Planned Commodity Economy to Socialist Market Economy; 1.2.2.1 From 1992 to 2002; 1.2.2.2 From 2002 to Present; 1.3 C ourses of Enterprises Reform in China ; 1.3.1 Reform of State-Owned Enterprises (SOEs) ; 1.3.1.1 Initial Stage of SOE Reform (1978.12-1984.9); 1.3.1.2 Comprehensive Reform Period (1984.10-1991.12); 1.3.1.3 Establishment of Modern Enterprise System (Since 1992); 1.3.2 Development of Private Enterprises in China. 1.3.2.1 From Recovery to Confirm Status (1978-1989)1.3.2.2 From the Twists and Turns to Development; 1.3.2.3 From All-Round Development to Standardized Development (Since 1997); 1.4 Development of Management Control in China; 1.4.1 Courses of Management Control in China; 1.4.1.1 Planned Economy and Management Control; 1.4.1.2 Planned Commodity Economy and Management Control; 1.4.1.3 Socialist Market Economy; 1.4.2 Features of Management Control in SOEs; 1.4.2.1 Subject of Management Control in SOEs ; 1.4.2.2 Methods of Management Control in SOEs; Budgetary Control. 1.4.2.3 Courses of Performance Evaluation1.4.3 Features of Management Control in Chinese Private Enterprise; 1.4.3.1 Family Control Oriented Model; 1.4.3.2 Lack of Professional Managers; 1.4.3.3 Focus on Expansion Instead of Risk Control; R eferences; Chapter 2: Demand of Management Control in Chinese Enterprises; 2.1 Theory on Demand of Management Control; 2.1.1 Internal Control Theory and Management Control; 2.1.2 Management Theory and Management Control; 2.1.3 Management Accounting Theory and Management Control; 2.2 Demand of Management Control in Practice. 2.2.1 Enforcement of Guidance on Internal Control2.2.2 External Regulator and Management Control; 2.2.2.1 Demand for the Control of Risk; 2.2.2.2 Value Creation; 2.2.3 Stakeholders and Management Control; 2.2.4 Managers and Management Control; 2.3 Investors Demand for Management Control; 2.3.1 Differences Between Different Types of Management Control; 2.3.2 Questionnaire Design and Sample Selection; 2.3.2.1 Questionnaire Design; 2.3.2.2 Sample Selection; 2.3.2.3 The Reliability Analysis of the Questionnaire; 2.3.3 Empirical Results and Correlation Analysis. 2.3.3.1 Investor Demand for Management Control |
| Titelhinweis |
Druckausg.: ‡Zhang, Xianzhi: Enterprise management control systems in China |
| ISBN |
ISBN 978-3-642-54715-7 |
| Klassifikation |
KFCM |
| BUS001010 |
| KF |
| BUS001040 |
| 657 |
| 338.951 |
| HF5601-5688 |
| HF5667-5668.252 |
| QP 361 |
| Kurzbeschreibung |
Study on Development of Enterprise Management Control in China -- Study on Evolution of West Management Control Theory -- Study on Theoretical Framework of Management Control System -- Study on the Framework of Management Control System Mode -- Study on Variation of Management Control System. |
| 2. Kurzbeschreibung |
This book provides an exhaustive view of China’s Management Control Systems (MCS), examining the development of theory and practice and presenting a framework that integrates China’s unique enterprise regulations, corporate culture and managerial mindset into management control systems. Readers will discover important themes and the evolution of theory in MCS, including discussions of frameworks and the links between management control and economics, management, accounting, cybernetics and system theory. The author explores detailed elements of MCS then introduces new ideas and methods through four general control models and ten critical elements. Readers will discover a view of management control in various different types of enterprise, from special enterprises and small to medium enterprises to non-profit organizations. The standards for enterprise management control are explored and Western theory and examples are given. "Professor Zhang’s work not only progresses the theoretical understanding of this topic but also constitutes a practical guide for corporate management teams to develop and execute their own internal control strategies. Its research depth, academic influence and social benefits are distinguished in its field… (it) promotes the development of cross-border academic and corporate dialogues and collaborations on this subject." - Yuanlue Fu, Professor of Management Accounting and Corporate Finance, Associate Director of the Center for Accounting Studies of Xiamen University,China. "Professor Zhang’s insightful introduction to the theoretical development and practice of MCS in China since the start of economic reforms is very useful reading for scholars and practitioners in Western countries who want to gain a better understanding of those issues. Moreover, this book makes Chinese scholars’ achievements in management control research more accessible to the international research community. The new ideas and methods, such as the four models and ten elements of MCS, are refreshing and offer insightful comparisons with Western examples." - Utz Schäffer, Professor of Management Accounting, Director of Institute of Management Accounting and Control (IMC), WHU–Otto Beisheim School of Management, Germany. |
| 1. Schlagwortkette |
China |
| Controlling |
| Managementinformationssystem |
| Geschichte 1949- |
| ANZEIGE DER KETTE |
China -- Controlling -- Managementinformationssystem -- Geschichte 1949- |
| SWB-Titel-Idn |
40548142X |
| Signatur |
Springer E-Book |
| Bemerkungen |
Elektronischer Volltext - Campuslizenz |
| Elektronische Adresse |
$uhttp://dx.doi.org/10.1007/978-3-642-54715-7 |
| Internetseite / Link |
Volltext |
| Siehe auch |
Volltext |
| Siehe auch |
Cover |
