This study explores how well Chinese business enterprises are satisfying managers' information needs in decision-making. A survey of managers was conducted in 72 firms from the Wuhan area, encompassing a variety of industries, sizes and strategies. The managers identified a wide range of...

This study explores the benefits from, and determinants of IT application success among Taiwanese manufacturing companies. Findings from a survey with a sample of 89 firms indicate that on average, these firms had benefited from increasing their level and scope of IT applications. Multiple...

In the current era of intensifying global competition, much attention has been focused on how companies need to change their structures and processes, or more broadly, organizational cultures, to remain competitive in this environment. Three recent studies have examined the nature of accounting...

This study aims to further the development of an informed understanding of current Chinese accounting education and research as an aid to focusing the efforts of accounting scholars from both within China and abroad. Survey responses were obtained from 21 overseas Chinese accounting professors...

In response to increasing pressures for public sector efficiency and effectiveness, many countries have switched from cash-based governmental accounting to accrual-based approaches. But other countries have rejected this change, suggesting that its costs and benefits may vary with...