Wu, Junjie and Drury, Colin (2007) An exploratory study on the environmental factors influencing the adoption of MAPs in Chinese SOEs and JVs. Journal of Technology Management in China, 2 (1). pp. 54-70. ISSN 1746-8779
Abstract

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.

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