Economic value added adoption in China’s state-owned enterprises : a case of evolutionary change

Li, Pingli, Tang, Guliang and Dai, Narisa (2012) Economic value added adoption in China’s state-owned enterprises : a case of evolutionary change. Project Report. Chartered Institute of Management Accountants.

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Abstract

Key Conclusions
The evolutionary change is achieved in Chinese state-owned enterprises by staged performance measurement system development in which Economic Value Added is introduced gradually.
• This design is driven by the inter twined motives of legitimacy and efficiency, and the need of optimum balance between stability and change.
• Some changes are obser ved, including an improved awareness of the cost of capital, a greater willingness for investing in R&D, and an improved asset and operation efficiency.
• The extent of the impact is variable among the companies and it is largely determined by the motives behind implementing EVA, and the level of management effort.

Item Type: Monograph (Project Report)
Research Areas: A. > Business School > Accounting and Finance
Item ID: 10016
Depositing User: Dr Pingli Li
Date Deposited: 13 Mar 2013 10:15
Last Modified: 13 Oct 2016 14:26
URI: https://eprints.mdx.ac.uk/id/eprint/10016

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