Initial public offerings (IPOs) can lead to changes in management accounting and control practices of listed Chinese … state-owned enterprises (SOEs). Often, it is the meaning attached to management accounting or the way in which management … accounting and control is used that is changed following IPOs. The level of formalisation and tightness of the management …

of accounting manipulations, because of reducing supervision from the top owners; on the other hand, according to the … political cost theory, these pyramidal structures reduce motivations of accounting manipulations for remitting intervention from …

institutional logics, this paper investigates the implementation of management accounting (MA) within firms that face multiple …