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Responsibility Cost Control System in China: The Han Dan Experience

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  • Jun Z. Lin
  • Zengbiao Yu

Abstract

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Suggested Citation

  • Jun Z. Lin & Zengbiao Yu, 2002. "Responsibility Cost Control System in China: The Han Dan Experience," Asia Pacific Business Review, Taylor & Francis Journals, vol. 9(1), pages 59-78, October.
  • Handle: RePEc:taf:apbizr:v:9:y:2002:i:1:p:59-78
    DOI: 10.1080/713999171
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    Cited by:

    1. Joseph Mbawuni & Anderson Ronald Anertey, 2014. "Exploring Management Accounting Practices in Emerging Telecommunication Market in Ghana," Accounting and Finance Research, Sciedu Press, vol. 3(4), pages 1-71, August.
    2. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    3. O’Connor, Neale G. & Vera-Muñoz, Sandra C. & Chan, Francis, 2011. "Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 246-266.
    4. Phillip C. James, 2012. "The Application of Innovative Management Accounting Principles for Enhancing Profitability and Competitiveness: An Exploratory Study of Jamaican Manufacturers," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 2(6), pages 47-60, November.
    5. Li, Xinxiang & Soobaroyen, Teerooven, 2021. "Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    6. Stadtherr, Frank & Wouters, Marc, 2021. "Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study," International Journal of Production Economics, Elsevier, vol. 231(C).

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