University of Macau / Faculty of Business Administration. / Department of Accounting and Information Management

by Yip Yiu-Ming. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1996. / Includes bibliographical references (leaves 35-36). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / Chapter / Chapter I --- INTRODUCTION --- p.1 / Chapter II --- . ACCOUNTING IN THE PRC - PRE OPEN-DOOR POLICY --- p.3 / Funds-based System --- p.3 / Management Accounting --- p.5 / Development of Regulatory Framework --- p.6 / Chapter III. --- ACCOUNTING IN THE PRC - POST OPEN-DOOR POLICY --- p.8 / Phase One (1978-1985) - First Accounting Law --- p.9 / Phase Two (1985-1992) - Accounting for Foreign-Invested Enterprises (FIEs) --- p.10 / Phase Three (1992) - Accounting for Share Enterprises --- p.13 / Phase Four (1993) - Accounting Standards and New Industry-Based Accounting Regulations --- p.16 / Phase Five (1996) - A Full Set of Accounting Standards --- p.18 / Management Accounting --- p.22 / Chapter VI. --- UNDERLYING REASONS FOR THE CHANGES --- p.23 / Framework of Change --- p.23 / Energy of Change - Economic Reform --- p.24 / Change Engine - Accounting Internationalization --- p.25 / Change Agents --- p.27 / Chapter V. --- CONCLUSION --- p.33 / BIBLIOGRAPHY --- p.35

by Chow Man Kit, Lee Man Kit, Patrick. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (leaf 40). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Chapter II. --- THE ROLE AND FUNCTIONS OF FINANCIAL REPORTING --- p.2 / Summary --- p.5 / Chapter III. --- HISTORICAL REVIEW AND ACCOUNTING REFORM --- p.7 / Historical Review --- p.7 / Objectives of Accounting --- p.8 / Ideological Influence --- p.8 / Regulatory Framework --- p.9 / Uniform Accounting Systems --- p.10 / Reasons for Accounting Reform --- p.10 / Emergence of Diversified Business Ownership --- p.11 / Establishment of Capital Market --- p.12 / Movement towards a Partial Market Economy --- p.13 / Decentralisation of Economic Administration --- p.14 / Accounting Reform --- p.14 / Modification of Accounting Objectives --- p.15 / Accounting Regulation for Foreign-Affiliated Enterprises --- p.15 / Establishment of an Accounting Legal Framework --- p.16 / Restoration of Auditing System --- p.17 / Setting Auditing Standards --- p.17 / Accounting Internationalisation --- p.18 / Chapter IV. --- ANALYSIS IN INSTITUTIONAL ECONOMICS PERSPECTIVE --- p.19 / Institutional Change --- p.19 / Private Property Right --- p.21 / Definition --- p.21 / Relevance to Economic and Accounting Reforms --- p.23 / Agency Problem --- p.24 / Theoretical Framework --- p.24 / Public Disclosure --- p.25 / Accounting Standards --- p.26 / Licensing of Professional Accounting Practitioners --- p.26 / Transaction Cost --- p.28 / Definition --- p.28 / Relevance to Accounting Reform --- p.30 / Summary --- p.31 / Chapter V. --- STUDY AREA - VOLUNTARY DISCLOSURE --- p.33 / Cost of Capital Reduction --- p.34 / Theoretical Review --- p.34 / Assessment --- p.35 / Legal Cost Reduction --- p.36 / Theoretical Review --- p.35 / Assessment --- p.37 / Chapter VI. --- PERSPECTIVE OF FURTHER DEVELOPMENT --- p.38 / BIBLIOGRAPHY --- p.40

published_or_final_version / Business / Doctoral / Doctor of Philosophy

published_or_final_version / Business Administration / Master / Master of Business Administration

published_or_final_version / Business Administration / Master / Master of Business Administration

published_or_final_version / Business Administration / Master / Master of Business Administration

by Kwok Chak Man, Maurice and Lau Wah Ching. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1988. / Includes bibliographical references.

This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.

Mo Lai-lan. / "February 1999." / Thesis (Ph.D.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (p. 182-208). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Mode of access: World Wide Web. / Abstracts in English and Chinese.