The Impact of Confucian Values on Management Control Process in a State-Owned Chinese Enterprise (notice n° 410564)
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|---|---|
| fixed length control field | 01809cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102728.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Laulusa, Léon |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Impact of Confucian Values on Management Control Process in a State-Owned Chinese Enterprise |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2011.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 79 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The impact of national or regional culture on the design and implementation of management control systems has been widely studied over the past two decades. However, only a few studies have considered the impact of one of the more dominant features of Chinese culture, namely Confucianism, on management control systems. More specifically, after reviewing the literature, we illustrate, using the case of a state-owned company located in Beijing, how the same Confucian value can embody different, if not contradictory, influences on management control systems. For example, renqing (humanistic values) can be a factor of social control during the design of a management control system. It can also become a disruptive element during the system-s monitoring phase and a control objective during the results evaluation phase. Thus, some values can have different facets-that sometimes act as a barrier and, sometimes as a facilitator to the implementation of management control systems. Humanistic values can also form an invisible factor of control, reflecting Chinese socialization principles that underlie Confucianism. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | confucian values |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | China |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Eglem, Jean-Yves |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 17 | 3 | 2011-12-01 | p. 7-29 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2011-3-page-7?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2011-3-page-7?lang=en&redirect-ssocas=7080</a> |
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