Performance measurement design within its organisational context: evidence from China

Li, Pingli and Tang, Guliang (2009) Performance measurement design within its organisational context: evidence from China. Management Accounting Research, 20 (3) . pp. 193-207. ISSN 1044-5006 [Article] (doi:10.1016/j.mar.2009.04.002)

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Abstract

This paper presents an action research study that looks at the design of a performance measurement system in a large Chinese state-owned enterprise, focusing on how change
happens. A stakeholder analytical framework is developed to bridge the gaps in western developed models when they are applied in a Chinese context. Analysis revealed the factors determining the nature of change and shaping the performance measurement system. Political constraints and the unavailability of key databases act as barriers to change, while user participation and embedding existing practice both contribute to reducing resistance and promoting continuous improvement. Reinforced by Chinese culture, these factors result in an evolutionary pattern of change. The study shows that the performance measurement system of the case company has fulfilled symbolic functions to signal strategic focus and to influence decision-making.

Item Type: Article
Keywords (uncontrolled): Performance measurement Management accounting change Stakeholder analysis Action research
Research Areas: A. > Business School > Accounting and Finance
ISI Impact: 4
Item ID: 3229
Depositing User: Dr Pingli Li
Date Deposited: 30 Nov 2009 13:24
Last Modified: 09 Jun 2021 17:36
URI: https://eprints.mdx.ac.uk/id/eprint/3229

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