Chinese Managerial Accounting Techniques Vs. Western Techniques - A Comparative Study | ||
| الفکر المحاسبى | ||
| Volume 27, Issue 3, October 2023, Pages 63-104 PDF (509.19 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/atasu.2023.329369 | ||
| Author | ||
| Mohamed Hassan Abd-Elmageed | ||
| Faculty of Commerce - Ain Shams University | ||
| Abstract | ||
| This study focuses on Chinese managerial accounting practices, China being the world’s largest emerging market. This research specifically sheds light on Chinese firms in order to cope with the recent challenges of the larger firms, as well as the challenges of the dynamic economic environment. The research adopts two main approaches; the first approach is identifying the growing adoption of newly developed techniques in China such as balanced score card, risk management analysis, cost management tools, decision analysis, management performance, budgeting, artificial intelligence, and pricing. The second approach is comparing the Chinese managerial accounting techniques with the Western techniques. Overall, this research founds that in spite of the dissimilarity of China from market economies, it has used the same management accounting tools, except in the areas of decision-making and pricing, where it does not focus on value generation from a market perspective. | ||
| Keywords | ||
| China; balanced scorecard; risk management; cost management tools; decision analysis; management performance; budgeting; artificial intelligence; pricing | ||
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