Economic value added adoption in Chinese SOEs-a case of evolutionary change
Economic value added adoption in Chinese SOEs-a case of evolutionary change
Led by the State-owned Assets Supervision and Administration Commission of the State Council (SASAC), the Chinese government has adopted a residual income (RI) index since 2010 when assessing the performance of the 129 state owned enterprises (SOEs) under direct administration of Central Government, known as central SOEs, after a three-year trial.
This study explored how actors interact during the new index adoption process. The actors include SASAC as an agent of state interests and the scheme promoter, and the management of SOEs at both group and business unit level.
The project aims to:
establish the evolution of performance measures in Chinese central SOEs and explore the motives behind
explore the effects of RI adoption on strategic, managerial and operational decision making at both group and business unit level
analyse the relationships and the interactions between actors during RI implementation.
A case study approach is used to interview key officials in charge of performance evaluation, the chief financial officers (CFOs) and the business unit managers of four case companies.
978-1-85971-772-1
Chartered Global Management Accountant
Li, Pingli
a7bf0454-129f-46fa-bdf3-5bd940f569c4
Tang, Guliang
b362a043-c942-4e5d-ac0f-ceaba421104e
Dai, N.T.
0306b150-b49f-4a14-9859-57f1e4d3b7a6
5 November 2012
Li, Pingli
a7bf0454-129f-46fa-bdf3-5bd940f569c4
Tang, Guliang
b362a043-c942-4e5d-ac0f-ceaba421104e
Dai, N.T.
0306b150-b49f-4a14-9859-57f1e4d3b7a6
Li, Pingli, Tang, Guliang and Dai, N.T.
(2012)
Economic value added adoption in Chinese SOEs-a case of evolutionary change
London, GB.
Chartered Global Management Accountant
13pp.
Record type:
Monograph
(Project Report)
Abstract
Led by the State-owned Assets Supervision and Administration Commission of the State Council (SASAC), the Chinese government has adopted a residual income (RI) index since 2010 when assessing the performance of the 129 state owned enterprises (SOEs) under direct administration of Central Government, known as central SOEs, after a three-year trial.
This study explored how actors interact during the new index adoption process. The actors include SASAC as an agent of state interests and the scheme promoter, and the management of SOEs at both group and business unit level.
The project aims to:
establish the evolution of performance measures in Chinese central SOEs and explore the motives behind
explore the effects of RI adoption on strategic, managerial and operational decision making at both group and business unit level
analyse the relationships and the interactions between actors during RI implementation.
A case study approach is used to interview key officials in charge of performance evaluation, the chief financial officers (CFOs) and the business unit managers of four case companies.
Text
CGMA-economic-value-adoption-china 2012.pdf
- Other
More information
Published date: 5 November 2012
Organisations:
Centre of Excellence in Decision, Analytics & Risk Research
Identifiers
Local EPrints ID: 368871
URI: http://eprints.soton.ac.uk/id/eprint/368871
ISBN: 978-1-85971-772-1
PURE UUID: 759c3f9d-4119-4b65-b85e-e17d00043a92
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Date deposited: 17 Sep 2014 13:49
Last modified: 15 Mar 2024 03:51
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Contributors
Author:
Guliang Tang
Author:
N.T. Dai
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