Theoretical themes in management and management accounting in China / Yu Xu-Ying
This paper explores four related themes in management and management accounting from a Chinese perspective. First, it describes how the basis of management has shifted from a material to a human focus, where culture is emphasized. Second, it explains several factors that tend to make the value of p...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Accounting Research Institute, Faculty of Accountancy & UiTM Press
2006
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| Online Access: | https://ir.uitm.edu.my/id/eprint/170/ |
| _version_ | 1848802280162197504 |
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| author | Yu, Xu-Ying |
| author_facet | Yu, Xu-Ying |
| author_sort | Yu, Xu-Ying |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This paper explores four related themes in management and management accounting from a Chinese perspective. First, it describes how the basis of management has shifted from a
material to a human focus, where culture is emphasized. Second, it explains several factors that tend to make the value of professional services increase with time. Third, the paper looks at the implications of these developments for the management accountant and argues that a new management decision support theory with unique Chinese cultural characteristics needs to be developed as the core of a new management accounting system. |
| first_indexed | 2025-11-14T21:20:50Z |
| format | Article |
| id | uitm-170 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:20:50Z |
| publishDate | 2006 |
| publisher | Accounting Research Institute, Faculty of Accountancy & UiTM Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-1702017-06-15T03:58:00Z https://ir.uitm.edu.my/id/eprint/170/ Theoretical themes in management and management accounting in China / Yu Xu-Ying apmaj Yu, Xu-Ying This paper explores four related themes in management and management accounting from a Chinese perspective. First, it describes how the basis of management has shifted from a material to a human focus, where culture is emphasized. Second, it explains several factors that tend to make the value of professional services increase with time. Third, the paper looks at the implications of these developments for the management accountant and argues that a new management decision support theory with unique Chinese cultural characteristics needs to be developed as the core of a new management accounting system. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2006-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/170/1/AJ_YU%20XU-YING%20APMAJ%2006.pdf Yu, Xu-Ying (2006) Theoretical themes in management and management accounting in China / Yu Xu-Ying. (2006) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 1 (1). pp. 19-28. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Yu, Xu-Ying Theoretical themes in management and management accounting in China / Yu Xu-Ying |
| title | Theoretical themes in management and management accounting in China / Yu Xu-Ying |
| title_full | Theoretical themes in management and management accounting in China / Yu Xu-Ying |
| title_fullStr | Theoretical themes in management and management accounting in China / Yu Xu-Ying |
| title_full_unstemmed | Theoretical themes in management and management accounting in China / Yu Xu-Ying |
| title_short | Theoretical themes in management and management accounting in China / Yu Xu-Ying |
| title_sort | theoretical themes in management and management accounting in china / yu xu-ying |
| url | https://ir.uitm.edu.my/id/eprint/170/ https://ir.uitm.edu.my/id/eprint/170/ |