Increasing world competition puts pressure on sales volumes and prices. This in turn increases the focus on costs. This in turn reduces potential profit margins. Increasing demands on quality and service puts pressure on delivery performance -the right product at the right time. '[his in turn...

Purpose – Since the Chinese government implemented its reform and open-up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in...