How do enterprises respond to a managerial accounting performance measure mandated by the state?
We study the application of Economic Value Added (EVA®) by Chinese state-owned enterprises (SOEs) following a regulatory requirement to deploy the measure. Our theoretical framing engages conceptual elements of institutional work and public accountability research to consider why key actors vary in...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
American Accounting Association
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |