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.

published_or_final_version / Environmental Management / Master / Master of Science in Environmental Management

published_or_final_version / abstract / toc / Urban Planning and Environmental Management / Doctoral / Doctor of Philosophy

published_or_final_version / Environmental Management / Master / Master of Science in Environmental Management

published_or_final_version / Surveying / Master / Master of Science

published_or_final_version / Environmental Management / Master / Master of Science in Environmental Management

To Chun Fung Cliff. / "Architecture Department, Chinese University of Hong Kong, Master of Architecture Programme 1996-97, design report." / Includes bibliographical references. / Design Report / Chapter Part 1 --- Introduction / Chapter 1.1 --- Personal Design Objectives / Chapter 1.2 --- Project Selection - Subject / Chapter 1.3 --- Project Selection - Clients and Users / Chapter 1.4 --- Project Selection - Site and Context / Chapter Part 2 --- Project Analysis / Chapter 2.1 --- Subject Analysis / Chapter 2.2 --- Client/User Analysis / Chapter 2.3 --- Site/Context Analysis / Chapter Part 3 --- Process / Chapter Stage 1 --- Form Exploration / Chapter Stage 2 --- Concept Generation / Chapter Stage 3 --- Zoning Arrangement / Chapter Stage 4 --- Schematic Design / Chapter Stage 5 --- Design Refinement / Chapter Stage 6 --- Special Study / Chapter Stage 7 --- Final Revision / Chapter Part 4 --- Final Project / Appendix / Programming Report

published_or_final_version / Urban Planning and Environmental Management / Master / Master of Science in Environmental Management

The Best PhD Thesis in the Faculties of Architecture, Arts, Business & Economics, Education, Law and Social Sciences (University of Hong Kong), Li Ka Shing Prize, 2003-2005. / published_or_final_version / Social Work and Social Administration / Doctoral / Doctor of Philosophy

China's different economic environment, government infrastructure, and legal system might cause different management buyout procedures and results from management buyout procedures in the United States. Management buyout was originally created to increase efficiency and reduce agency cost in the United States in the 1960s; but management buyout in China is merely a tool to provide incentive programs for current management teams and reduce state-owned corporate shares.