Logo - springer
Slogan - springer

Business & Management - Accounting, Auditing & Taxation | Enterprise Management Control Systems in China

Enterprise Management Control Systems in China

Zhang, Xianzhi

2014, XXII, 352 p. 31 illus.

Available Formats:

Springer eBooks may be purchased by end-customers only and are sold without copy protection (DRM free). Instead, all eBooks include personalized watermarks. This means you can read the Springer eBooks across numerous devices such as Laptops, eReaders, and tablets.

You can pay for Springer eBooks with Visa, Mastercard, American Express or Paypal.

After the purchase you can directly download the eBook file or read it online in our Springer eBook Reader. Furthermore your eBook will be stored in your MySpringer account. So you can always re-download your eBooks.


(net) price for USA

ISBN 978-3-642-54715-7

digitally watermarked, no DRM

Included Format: PDF and EPUB

download immediately after purchase

learn more about Springer eBooks

add to marked items


Hardcover version

You can pay for Springer Books with Visa, Mastercard, American Express or Paypal.

Standard shipping is free of charge for individual customers.


(net) price for USA

ISBN 978-3-642-54714-0

free shipping for individuals worldwide

usually dispatched within 3 to 5 business days

add to marked items

  • Gives an exhaustive view of China’s Management Control Systems (MCS)
  • Presents a systematic examination of internal Management Control Systems, identifying clear Chinese characteristics
  • Provides a practical guide for corporate management teams to develop and execute their own internal control strategies

This book provides an exhaustive view of China’s Management Control Systems (MCS), examining the development of theory and practice and presenting a framework that integrates China’s unique enterprise regulations, corporate culture and managerial mindset into management control systems. Readers will discover important themes and the evolution of theory in MCS, including discussions of frameworks and the links between management control and economics, management, accounting, cybernetics and system theory.

The author explores detailed elements of MCS then introduces new ideas and methods through four general control models and ten critical elements. Readers will discover a view of management control in various different types of enterprise, from special enterprises and small to medium enterprises to non-profit organizations. The standards for enterprise management control are explored and Western theory and examples are given.

 "Professor Zhang’s work not only progresses the theoretical understanding of this topic but also constitutes a practical guide for corporate management teams to develop and execute their own internal control strategies. Its research depth, academic influence and social benefits are distinguished in its field… (it) promotes the development of cross-border academic and corporate dialogues and collaborations on this subject."
- Yuanlue Fu, Professor of Management Accounting and Corporate Finance, Associate Director of the Center for Accounting Studies of Xiamen University,China.

"Professor Zhang’s insightful introduction to the theoretical development and practice of MCS in China since the start of economic reforms is very useful reading for scholars and practitioners in Western countries who want to gain a better understanding of those issues. Moreover, this book makes Chinese scholars’ achievements in management control research more accessible to the international research community. The new ideas and methods, such as the four models and ten elements of MCS, are refreshing and offer insightful comparisons with Western examples."
- Utz Schäffer, Professor of Management Accounting, Director of Institute of Management Accounting and Control (IMC), WHU–Otto Beisheim School of Management, Germany.

Content Level » Research

Keywords » China - management control - management control system

Related subjects » Accounting, Auditing & Taxation - Organization - Human Resource Management

Table of contents 

Study on Development of Enterprise Management Control in China.- Study on Evolution of West Management Control Theory.- Study on Theoretical Framework of Management Control System.- Study on the Framework of Management Control System Mode.- Study on Variation of Management Control System.

Popular Content within this publication 



Read this Book on Springerlink

Services for this book

New Book Alert

Get alerted on new Springer publications in the subject area of Accounting / Auditing.