An exploratory study on the environmental factors influencing the adoption of MAPs in Chinese SOEs and JVs
Purpose ‐ The purpose of this study is to analyze the environmental factors (either internal or external) that influence the adoption of management accounting practices (MAPs) in Chinese state -owned enterprises (SOEs) and foreign joint ventures (JVs) located in China. Design/methodology/approach ‐ A cross-sectional survey and comparative study based on questionnaires from SOEs and JVs respondents. Findings ‐ The study finds a significant difference in the adoption levels of MAPs according to the ownership type of the enterprise (JVs and SOEs). This study provides some support for the findings from previous researches. It confirms that Chinese enterprises participating in foreign-partnered JVs have made more changes to their management accounting systems when compared to similar Chinese enterprises that had no collaborative venture operation with foreign firms. This paper has also presented a detailed historic background and an in-depth discussion to explore some environmental factors influencing the adoption of MAPs in SOEs and JVs and explain possible reasons. Originality/value ‐ This study is thought as one of the first attempts to systematically investigate of the benefits derived from traditional and contemporary practices of management accounting used in Chinese SOEs and JVs.
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