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Conference Paper: The effects of market competition and international orientation on Management Control Systems' use by Emerging Market Publicly Listed Companies

TitleThe effects of market competition and international orientation on Management Control Systems' use by Emerging Market Publicly Listed Companies
Authors
KeywordsManagement control systems
Foreign entrants’ competition
Customers’ buying power
International orientation
Issue Date2010
PublisherAmerican Accounting Association.
Citation
The 2010 Management Accounting Section Research and Case Conference and IMA/MAS Doctoral Colloquium, Seattle, WA., 6-9 January 2010. How to Cite?
AbstractWe examine the effects of market competition and international orientation on management control systems’ use by emerging market Public Listed Companies (PLCs). Our inquiry focuses specifically on China because this country is the world’s largest annual source of exports from among emerging market countries. We examine management control systems whose widespread use by Chinese PLCs has been documented by prior accounting research: formal procedures, strategic planning, approval procedures, budget targets, participative budgeting and performance evaluation. We provide empirical evidence that the association between two specific types of market competition (foreign entrants’ competition and customers’ buying power) and management control systems’ use depends on whether the PLCs compete predominantly in the domestic or international market. We discuss implications of our findings and provide some directions for future research.
DescriptionConcurrent Sessions - 1. Management Control System Design: Accounting – Advanced – 1.5CH
Persistent Identifierhttp://hdl.handle.net/10722/127315

 

DC FieldValueLanguage
dc.contributor.authorO'Connor, NGen_HK
dc.contributor.authorVera-Muñoz, SC-
dc.contributor.authorChan, F-
dc.date.accessioned2010-10-31T13:18:25Z-
dc.date.available2010-10-31T13:18:25Z-
dc.date.issued2010en_HK
dc.identifier.citationThe 2010 Management Accounting Section Research and Case Conference and IMA/MAS Doctoral Colloquium, Seattle, WA., 6-9 January 2010.en_HK
dc.identifier.urihttp://hdl.handle.net/10722/127315-
dc.descriptionConcurrent Sessions - 1. Management Control System Design: Accounting – Advanced – 1.5CH-
dc.description.abstractWe examine the effects of market competition and international orientation on management control systems’ use by emerging market Public Listed Companies (PLCs). Our inquiry focuses specifically on China because this country is the world’s largest annual source of exports from among emerging market countries. We examine management control systems whose widespread use by Chinese PLCs has been documented by prior accounting research: formal procedures, strategic planning, approval procedures, budget targets, participative budgeting and performance evaluation. We provide empirical evidence that the association between two specific types of market competition (foreign entrants’ competition and customers’ buying power) and management control systems’ use depends on whether the PLCs compete predominantly in the domestic or international market. We discuss implications of our findings and provide some directions for future research.-
dc.languageengen_HK
dc.publisherAmerican Accounting Association.-
dc.relation.ispartof2010 AAA MA Section Mid Year Meeting-
dc.rightsCreative Commons: Attribution 3.0 Hong Kong License-
dc.subjectManagement control systems-
dc.subjectForeign entrants’ competition-
dc.subjectCustomers’ buying power-
dc.subjectInternational orientation-
dc.titleThe effects of market competition and international orientation on Management Control Systems' use by Emerging Market Publicly Listed Companiesen_HK
dc.typeConference_Paperen_HK
dc.identifier.emailO'Connor, NG: oconnor@business.hku.hken_HK
dc.identifier.emailVera-Muñoz, SC: sveramun@nd.edu-
dc.identifier.emailChan, F: swchan@hksyc.edu-
dc.identifier.authorityO'Connor, NG=rp01089en_HK
dc.description.naturepublished_or_final_version-
dc.identifier.hkuros180606en_HK
dc.description.otherThe 2010 Management Accounting Section Research and Case Conference and IMA/MAS Doctoral Colloquium, Seattle, WA., 6-9 January 2010.-

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