A literature review on the construction and application of management accounting reporting system in China
With the ongoing advancement of modern enterprise management theory, the management accounting reporting system has increasingly garnered attention as a crucial element of the enterprise’s internal decision support framework. This paper first provides a summary of the management accounting reporting...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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HRMARS
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/117011/ http://psasir.upm.edu.my/id/eprint/117011/1/117011.pdf |
| _version_ | 1848867141719162880 |
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| author | Qiqi, Zhang Teruki, Neilson Alwie, Aryaty Taasim, Shairil Izwan |
| author_facet | Qiqi, Zhang Teruki, Neilson Alwie, Aryaty Taasim, Shairil Izwan |
| author_sort | Qiqi, Zhang |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | With the ongoing advancement of modern enterprise management theory, the management accounting reporting system has increasingly garnered attention as a crucial element of the enterprise’s internal decision support framework. This paper first provides a summary of the management accounting reporting systems developed by Chinese enterprises from various perspectives. Subsequently, through an extensive review of the literature, the paper examines the practical application of these reporting systems across different industries and enterprises of varying sizes. The reviewed cases illustrate not only the beneficial impact of management accounting reporting systems on improving corporate decision-making efficiency and optimizing resource allocation but also the challenges and issues encountered during their implementation. Finally, the paper offers valuable insights and lessons for enterprises in the development and implementation of management accounting reporting systems. |
| first_indexed | 2025-11-15T14:31:47Z |
| format | Article |
| id | upm-117011 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T14:31:47Z |
| publishDate | 2024 |
| publisher | HRMARS |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1170112025-04-23T00:44:28Z http://psasir.upm.edu.my/id/eprint/117011/ A literature review on the construction and application of management accounting reporting system in China Qiqi, Zhang Teruki, Neilson Alwie, Aryaty Taasim, Shairil Izwan With the ongoing advancement of modern enterprise management theory, the management accounting reporting system has increasingly garnered attention as a crucial element of the enterprise’s internal decision support framework. This paper first provides a summary of the management accounting reporting systems developed by Chinese enterprises from various perspectives. Subsequently, through an extensive review of the literature, the paper examines the practical application of these reporting systems across different industries and enterprises of varying sizes. The reviewed cases illustrate not only the beneficial impact of management accounting reporting systems on improving corporate decision-making efficiency and optimizing resource allocation but also the challenges and issues encountered during their implementation. Finally, the paper offers valuable insights and lessons for enterprises in the development and implementation of management accounting reporting systems. HRMARS 2024 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/117011/1/117011.pdf Qiqi, Zhang and Teruki, Neilson and Alwie, Aryaty and Taasim, Shairil Izwan (2024) A literature review on the construction and application of management accounting reporting system in China. International Journal of Academic Research in Accounting, Finance and Management Sciences, 14 (4). pp. 565-586. ISSN 2225-8329 https://hrmars.com/index.php/IJARAFMS/article/view/23221/A-Literature-Review-on-the-Construction-and-Application-of-Management-Accounting-Reporting-System-in-China 10.6007/ijarafms/v14-i4/23221 |
| spellingShingle | Qiqi, Zhang Teruki, Neilson Alwie, Aryaty Taasim, Shairil Izwan A literature review on the construction and application of management accounting reporting system in China |
| title | A literature review on the construction and application of management accounting reporting system in China |
| title_full | A literature review on the construction and application of management accounting reporting system in China |
| title_fullStr | A literature review on the construction and application of management accounting reporting system in China |
| title_full_unstemmed | A literature review on the construction and application of management accounting reporting system in China |
| title_short | A literature review on the construction and application of management accounting reporting system in China |
| title_sort | literature review on the construction and application of management accounting reporting system in china |
| url | http://psasir.upm.edu.my/id/eprint/117011/ http://psasir.upm.edu.my/id/eprint/117011/ http://psasir.upm.edu.my/id/eprint/117011/ http://psasir.upm.edu.my/id/eprint/117011/1/117011.pdf |