中文摘要：

本文基于中国改革开放的背景,关注了国有企业引进西方的管理会计方法后可能面临的＂排斥效应＂,以及这些企业如何通过后续变革加以应对。对这一问题,本文采用质性分析为主的案例研究方法开展实地调查,通过扎根方法与归纳式分析,梳理出案例企业山推股份向日本合资伙伴学习了管理实践和相关管理会计方法,以及为克服排斥效应而开展的后续变革。案例分析揭示了后续变革的两种路径和关键影响因素,即市场竞争与产权制度。研究结果表明,国有企业以引进新的管理会计方法为起点,开展的后续变革是顺应市场竞争和受到体制束缚而权衡、折中的结果 ;在这两个因素的影响下,面向市场和面向内部的管理会计方法后续变革的结果因此不同。

英文摘要：

It is a heavily popular trend for SOEs in China to absorb the best management accounting practice from their Western counterparts in order to remedy the disadvantage in their management, accused of as ‘quasi-administrative institution＇. The absorption and embedding of new MA techniques drive the management accounting change of SOEs. However, there is a repelling effect arising from the misfit between absorbed MA techniques and existing MCS of SOEs. The theoretical lens on management accounting change in existing literature explore the emergence of repelling effect and interpret it as the resistance to change. Given the sources of resistance to change, the change of management accounting happened to SOEs has confronted the heterogeneous factors of resistance to change which is implicated in the literature of SOEs reform. Given the repelling effect, the solutions for it need investigation based on the paradigm of field study. And the choice for SOEs to solve the repelling effect in the change starting from absorption of westernized management accounting techniques is unknown. For these problems, this paper tends to conduct a case study with the qualitative research method to explore them. The case SOE is a competitive firm in the heavy machinery segment of China and experienced a long history of reform in its management accounting practice. The field study is conducted from 2011 to 2013 by interviewing the chief executives, experts and security analysts to form an evidence chain and conform to the triangulation principle. The process of interview accumulated many useful data to support case analysis. As an important method of qualitative data analysis, grounded theory guides us to finish the coding of qualitative data and inductive analysis. Based three levers of data coding, the case analysis reveals the key drivers of management accounting change in the case SOE. Specifically, the follow-up change paths to solve the repelling effect are explored and the key factors to inf luence the choice of case SOE are ide