Economic value added adoption in China’s state-owned enterprises : a case of evolutionary change

Project report

Li, P., Tang, G. and Dai, N. 2012. Economic value added adoption in China’s state-owned enterprises : a case of evolutionary change. Chartered Institute of Management Accountants.
TypeProject report
TitleEconomic value added adoption in China’s state-owned enterprises : a case of evolutionary change
AuthorsLi, P., Tang, G. and Dai, N.
Abstract

Key Conclusions
The evolutionary change is achieved in Chinese state-owned enterprises by staged performance measurement system development in which Economic Value Added is introduced gradually.
• This design is driven by the inter twined motives of legitimacy and efficiency, and the need of optimum balance between stability and change.
• Some changes are obser ved, including an improved awareness of the cost of capital, a greater willingness for investing in R&D, and an improved asset and operation efficiency.
• The extent of the impact is variable among the companies and it is largely determined by the motives behind implementing EVA, and the level of management effort.

PublisherChartered Institute of Management Accountants
Publication process dates
Deposited13 Mar 2013
Output statusPublished
LanguageEnglish
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