State-owned enterprises (SOEs) account for a substantial proportion of GDP, employment and assets in many countries. This article reviews the theory relating to SOEs: their economic rationale, the circumstances in which SOEs are the preferred form of government intervention, and their efficiency...

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...