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Enterprise Management Control Systems in China pp 299–321Cite as

Management Control in Special Enterprise

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Part of the book series: Understanding China ((UNCHI))

Abstract

Management control is an organization system, which can ensure the availability of resources and their utilization efficiently so as to achieve organizational strategic objectives. Its theory changes along with the continuous development of the environment of enterprises [1]. There are four stages in this process including the Closed Rational Perspective, the Closed Natural Perspective, the Open Rational Perspective and the Open Natural Perspective. There are different mainstream views for each stage.

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Notes

  1. 1.

    The environment of enterprises include external environment and internal environment which enterprises face in the process of production and business activities, for example technology, organizational strategy, organizational structure, size, culture, and so on.

  2. 2.

    Zhou Shouhua et al. [2], pp. 207.

  3. 3.

    UNCTC Current Studies [3].

  4. 4.

    Vernon [4].

  5. 5.

    According to a questionnaire about nearly 50 countries’ IBM employees, Hofstede found four dimension of social values which can distinguish characteristics of each national culture , they are individualism and Collectivism (individualism vs. Collectivism), power distance (great vs. small power distance), uncertainty avoidance (strong vs. weak uncertainty avoidance), masculinity and femininity (masculinity vs. Femininity).

  6. 6.

    Anthony and Govindarajan [6].

  7. 7.

    Shang Zhiqiang [7], p. 188.

  8. 8.

    Merchant [8].

  9. 9.

    Wang Songnian [9], p. 442.

  10. 10.

    Du Dong [10], p. 88, Du Dong [11], p. 111.

  11. 11.

    Du Dong [11], pp. 118–122.

  12. 12.

    Simons [12].

  13. 13.

    Zhang Wenkui [13], pp. 23–32.

  14. 14.

    Lebas and Weigenstein [14], pp. 260–272.

  15. 15.

    Zhang Wenkui [13], pp. 23–32.

  16. 16.

    Anthony and Govindarajan [6].

  17. 17.

    Wang Songnian [9], p. 433.

  18. 18.

    Wang Bin [15], p. 7.

  19. 19.

    Zhu Yuanwu [16], p. 4.

  20. 20.

    The contents of this part main reference Zhu Yuanwu’s book [16], p. 4.

  21. 21.

    The contents of this part main reference Zhu Yuanwu’s book [16], pp. 4–10.

  22. 22.

    Zhang Wenkui [13], pp. 23–32.

  23. 23.

    Longenecker [17], p. 1.

  24. 24.

    Longenecker [17], p. 26.

  25. 25.

    This part mainly reference to Zhang Yuli and Ren Xuefeng’s book [18].

  26. 26.

    These two documents were separately derived from the following journals: Liu Hong and Wang Xu’s [19] and Jin Ming and Zhao Min’s [20].

References

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Authors and Affiliations

  1. School of Accounting, Dongbei University of Finance and Economics, Dalian, China

    Xianzhi Zhang

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  1. Xianzhi Zhang
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Zhang, X. (2014). Management Control in Special Enterprise. In: Enterprise Management Control Systems in China. Understanding China. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-54715-7_16

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