Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses ...Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.展开更多
For the last two decades, there has been an ongoing research concerning the international new ventures （INV） or born global （BG） companies which are rapidly entering foreign markets. They face challenges connected...For the last two decades, there has been an ongoing research concerning the international new ventures （INV） or born global （BG） companies which are rapidly entering foreign markets. They face challenges connected with their marketing activity, because they launch relatively more product innovations in a shorter time than the gradually internationalized companies （GRAD）. The entrepreneurial marketing （EM） concept could become a solution to some of these challenges, because of a greater entrepreneurial intensity （EI） and different decision-making approach than ＂classical＂ marketing concept. This study＇s aim is to analyze the EM concept and application of its elements by the INVs originating from Poland. Based on two computer-aided telephone interview （CATI） studies of INVs from the Polish industrial processing sector, the central elements of EM, applied by them, are explored, together with their relationship to INV performance. As it is shown, the INVs introduce significantly more product innovations than the gradually internationalized small and medium sized enterprises （SMEs）. They often exceed competitors in the speed of launching innovations and are flexible in entering new markets. The entrepreneurial orientation （EO） indicators are at low to medium levels in all studied SMEs. However, the propensity to risk is slightly stronger in the INVs and correlated moderately with the financial performance. As the study shows, lack of emphasis on marketing planning and information gathering is the characteristic of the Polish INVs, which may testify to their effectual approach to decision making. Furthermore, similar as in the foreign-based INVs, there may exist a relationship between the application of the EM concept and performance of the Polish INNs, which, however, requires further study with respect to some mediating factors. It has been concluded that innovativeness of the product offering and propensity to risk seems to be the characteristic EM concept elements accompanying the rapid internationalization of INVs. The future research should focus on other elements of the EM-mix applied by INVs originating from emerging economies.展开更多
文摘Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.
文摘For the last two decades, there has been an ongoing research concerning the international new ventures （INV） or born global （BG） companies which are rapidly entering foreign markets. They face challenges connected with their marketing activity, because they launch relatively more product innovations in a shorter time than the gradually internationalized companies （GRAD）. The entrepreneurial marketing （EM） concept could become a solution to some of these challenges, because of a greater entrepreneurial intensity （EI） and different decision-making approach than ＂classical＂ marketing concept. This study＇s aim is to analyze the EM concept and application of its elements by the INVs originating from Poland. Based on two computer-aided telephone interview （CATI） studies of INVs from the Polish industrial processing sector, the central elements of EM, applied by them, are explored, together with their relationship to INV performance. As it is shown, the INVs introduce significantly more product innovations than the gradually internationalized small and medium sized enterprises （SMEs）. They often exceed competitors in the speed of launching innovations and are flexible in entering new markets. The entrepreneurial orientation （EO） indicators are at low to medium levels in all studied SMEs. However, the propensity to risk is slightly stronger in the INVs and correlated moderately with the financial performance. As the study shows, lack of emphasis on marketing planning and information gathering is the characteristic of the Polish INVs, which may testify to their effectual approach to decision making. Furthermore, similar as in the foreign-based INVs, there may exist a relationship between the application of the EM concept and performance of the Polish INNs, which, however, requires further study with respect to some mediating factors. It has been concluded that innovativeness of the product offering and propensity to risk seems to be the characteristic EM concept elements accompanying the rapid internationalization of INVs. The future research should focus on other elements of the EM-mix applied by INVs originating from emerging economies.
