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Change in Asian Management Accounting: A Post-Crisis Perspective

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  • K. P. Chan

Abstract

This paper examines the issue of change in Asian management accounting. It has three themes. First, the paper discusses the process of change as it relates to Asian management accounting, which involves the profession undertaking three interrelated tasks: understanding the reality of its operating environment, deciding the kind of profession it wants to be, and adopting a set of value statements which will guide it in its change efforts. Next, the paper reviews the preparation gap in Asian management accounting, and suggests actions for closing the gap. Lastly, the paper examines the impact of a changing system of Asian values, capitalism, bosses and management practice on management accounting change, and suggests actions which the profession can take to speed up the change process.

Suggested Citation

  • K. P. Chan, 2000. "Change in Asian Management Accounting: A Post-Crisis Perspective," International Review of Public Administration, Taylor & Francis Journals, vol. 5(1), pages 69-79, June.
    • Handle: RePEc:taf:rrpaxx:v:5:y:2000:i:1:p:69-79
    DOI: 10.1080/12294659.2000.10804944
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