Article: Introducing Modern Management Control Techniques In An Economy In Transition: The Experience Of American Firms In China.

Received on June 29, 2000. Final version was accepted on October 16, 2000.

This study examined the use of modern management control techniques by American firms in their subsidiaries in China. Statistical analysis indicates that the use of these techniques vary among firms. The most important determinant of their use is the size of the firm (in terms of both number of employees and the size of investment). The use of these techniques is also related to subsidiary performance. Managerial implications of the findings are discussed.

It was only in 1978 that China opened up its economy to the outside world (Pearson, 1991). Even then, it was not until 1997, ...

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