Enterprise Management Control Systems in China

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This book provides an exhaustive view of China’s Management Control Systems (MCS), examining the development of theory and practice and presenting a framework that integrates China’s unique enterprise regulations, corporate culture and managerial mindset into management control systems. Readers will discover important themes and the evolution of theory in MCS, including discussions of frameworks and the links between management control and economics, management, accounting, cybernetics and system theory.The author explores detailed elements of MCS then introduces new ideas and methods through four general control models and ten critical elements. Readers will discover a view of management control in various different types of enterprise, from special enterprises and small to medium enterprises to non-profit organizations. The standards for enterprise management control are explored and Western theory and examples are given. "Professor Zhang’s work not only progresses the theoretical understanding of this topic but also constitutes a practical guide for corporate management teams to develop and execute their own internal control strategies. Its research depth, academic influence and social benefits are distinguished in its field… (it) promotes the development of cross-border academic and corporate dialogues and collaborations on this subject." - Yuanlue Fu, Professor of Management Accounting and Corporate Finance, Associate Director of the Center for Accounting Studies of Xiamen University, China. "Professor Zhang’s insightful introduction to the theoretical development and practice of MCS in China since the start of economic reforms is very useful reading for scholars and practitioners in Western countries who want to gain a better understanding of those issues. Moreover, this book makes Chinese scholars’ achievements in management control research more accessible to the international research community. The new ideas and methods, such as the four models and ten elements of MCS, are refreshing and offer insightful comparisons with Western examples."- Utz Schäffer, Professor of Management Accounting, Director of Institute of Management Accounting and Control (IMC), WHU–Otto Beisheim School of Management, Germany.