Research on Management Accounting for SMEs Innovation in China

被引：0

作者：

Pan, Min ^{[1
]}

机构：

[1] Wuhan Univ, Coll Econ & Management, Dept Accounting, Wuhan 430072, Peoples R China

来源：

INNOVATIVE COMPUTING AND INFORMATION, ICCIC 2011, PT I | 2011年 / 231卷

关键词：

Management Accounting; SMEs; Innovation;

D O I：

暂无

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

This paper introduces the findings from an extensive postal survey conducted in Wuhan Optics Valley, which looks at the innovation process of small and medium enterprises (SMEs), both incorporated and unincorporated. The implications of management accounting practices on innovation decisions in these businesses, are considered. The results indicate that management accounting is very sophisticated and has an effect on innovation management in most SEMs. Especially for accounting planning practices are in a position to utilise fully all available innovation risk reduction mechanisms.

引用

页码：446 / 450

页数：5

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