Management Accounting In China And Southeast Asia

This book is an essential guide to understanding how managers in China and Southeast Asia make effective economic decisions. In today’s competitive global economy, it’s vital to grasp how the most dynamic part of Asia is employing accounting tools in actual practice. The carefully crafted empirical studies presented here demonstrate the application of management accounting concepts in a variety of economic scenarios. Overall, these comparative investigations describe theory and common practices in a way that yields insights for both strategic and day-to-day problem solving. Accordingly, Management Accounting in China and Southeast Asia will interest graduate students, professional practitioners, and researchers in accounting, management, and finance.

This edited volume deals with Management in South-East Asia. It widely agreed that this is a region of growing importance economically in today’s globalized world. This area contains a diverse range of dynamic economies, ranging from the ‘highly developed’ through to the ‘newly emerging’, each competing in a different manner and with different characteristics. This book specifically focuses on current and future developments in areas such as Business Culture, Enterprises and Human Resources. It covers a range of topics, industries, size of firms and countries (Malaysia, Singapore, Thailand, Vietnam, three of which are capitalist economies, with the latter a transitional communist one). These locations also comprehend a variety of business cultures, with a variety of religious values, ranging from Buddhist to Islamic, and ethnic identities. The approach taken is inter-disciplinary and most of the contributions are by locally-based authors who are very well qualified to write about their chosen country-setting. The experts contributing include those specialized in banking, business management, economics, finance, sociology, psychology and so on, all based in business schools and universities, encompassing a good number of national origins. This book was previously published as a special issue of the Asian Pacific Business Review.

"Papers cover subjects such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting. Non-financial performance measures and performance relationship in the Bangladeshi manufacturing firms.

Examines the attitudes of managers and managerial students in Australia, China and Indonesia toward the perceived 'prominence' and 'salience' of selected organisational stakeholders, and their subsequent 'class'.

There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region.

ASEAN economies have much insight to offer the world, from investor behaviour during COVID-19, and deep-rooted attitudes towards risk and corruption, to achievement of the Sustainable Development Goals through the gender perspective.

The book starts with a comparison of financial accounting and management accounting - both discussed based on the production firm PENOR Ltd. It further demonstrates accounting work in support of general management (CVP-analysis, DOL, performance measurement, risk management and M&A) as well as cost accounting (structures for absorption and marginal cost accounting systems, internal cost allocations, reporting, monitoring, manufacturing accounting/calculation, contribution margin accounting and activity based costing). The content is explained by detailed case studies. This Asia edition also includes real case studies about companies in Malaysia. All chapters outline the learning objectives, provide an overview, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find more than 300 exam tasks with solutions as well as youtube-videos from the authors.

Developing an understanding of the various contracting and control issues faced by multinational enterprises in China, this book examines the theoretical determinants of external contracting and the management control of multinational operations.