IDEAS home Printed from https://ideas.repec.org/a/ods/journl/v4y2015i2p102-110.html
   My bibliography  Save this article

An Exploratory Study of Governmental Management Accounting in China

Author

Listed:
  • Xiaosong Zheng

    (Shanghai University, China)

  • Jaan Alver

    (Tallinn University of Technology, Estonia)

Abstract

Governmental management accounting (GMA) is a less studied area in the literature because of its complexity and close dependence on national legislations and policies. This is particularly true for developing countries such as China. This paper studies the current GMA practices in China at the local municipality level. It first introduces the concept, roles and functions of GMA. Then through a survey it presents and discusses the current situation, various problems and limitations in the implementation of GMA in China. It is found that insufficient recognition of the GMA value by the government, inappropriate internal economic environment, a mismatch between financial and management accounting systems, inadequate knowledge and skills of GMA, and dependence on national legislations and policies are the main obstacles in the implementation of GMA in China. At the end of the paper conclusions are made and suggestions for further development of GMA are also listed.

Suggested Citation

  • Xiaosong Zheng & Jaan Alver, 2015. "An Exploratory Study of Governmental Management Accounting in China," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 4(2), pages 102-110.
    • Handle: RePEc:ods:journl:v:4:y:2015:i:2:p:102-110
    as

    Download full text from publisher

    File URL: http://www.jami.org.ua/abstracts4-2.htm
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Yiyou Wang, 2016. "An Exploratory Study of Interest Rate Liberalization in Commercial Banks in China," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 5(4), pages 270-279, November.
    2. Xiaosong Zheng & Jaan Alver, 2015. "A Modification of Efficacy Coefficient Model for Enterprise Performance Evaluation," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 4(3), pages 177-187.
    3. Mihaela (Ștefan) Hint, 2018. "Quality as the Main Competitive Tool and Its Role in Accounting Performance: An Empirical Study in Lighting Equipment Industry," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 7(4), pages 201-213, November.
    4. Mihaela (Ștefan) Hint, 2017. "Analysis of the General Lighting Market," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 6(3), pages 157-163, September.
    5. Siyu Wu & Xiaosong Zheng, 2016. "An Exploratory Study of Enterprise Risk Management in Northern Europe," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 5(4), pages 280-289, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ods:journl:v:4:y:2015:i:2:p:102-110. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anatoliy G. Goncharuk (email available below). General contact details of provider: https://edirc.repec.org/data/dmonaua.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.