Abstract
In this paper we examine the governance of a Chinese state-owned enterprise (SOE) and try to highlight accounting environment in the People’s Republic of China (PRC). We look at the operational aspect of the Qingtongxia Aluminum Smelter Corporation, and try to shed light on the role of accounting in decision-making process in this vibrant economy.
Original language | English (US) |
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Pages (from-to) | 64-74 |
Number of pages | 11 |
Journal | International Journal of Managerial and Financial Accounting |
Volume | 1 |
Issue number | 1 |
DOIs | |
State | Published - 2008 |
All Science Journal Classification (ASJC) codes
- Accounting
Keywords
- CEO compensation
- Danwei
- Guanxi
- PRC
- People’s Republic of China
- SOE
- Stated Owned-Enterprise
- accounting environment
- corporate budget
- corporate governance
- internal control