The social capital-control Nexus: Lessons from implementation of accounting control systems in two Chinese organizations

• Main Author: PAN, Gary
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2018
• Subjects: Accounting control systems implementation; Social capital; Control; China; Accounting; Asian Studies
• Online Access: https://ink.library.smu.edu.sg/soa_research/1778; https://ink.library.smu.edu.sg/context/soa_research/article/2805/viewcontent/Social_Capital_Nexus_pv.pdf
• Institution: Singapore Management University

One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholde...