Purpose – In the mid‐1990s, China introduced the Modern Enterprise System (MES) to selected state‐owned enterprises (SOE). The paper aims to examine whether this reform led to improved efficiency and profitability. Design/methodology approach – The efficiency and performance of...

Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In light of this, we surveyed companies in 1999 to evaluate the adoption of ABC in Hong Kong. We set out to investigate factors...

Purpose – In the mid-1990s, China introduced the Modern Enterprise System (MES) to selected state-owned enterprises (SOE). The paper aims to examine whether this reform led to improved efficiency and profitability. Design/methodology approach – The efficiency and performance of enterprises...