This book is an essential guide to understanding how managers in China and Southeast Asia make effective economic decisions. In todays competitive global economy, its vital to grasp how the most dynamic part of Asia is employing accounting tools in actual practice. The carefully crafted empirical studies presented here demonstrate the application of management accounting concepts in a variety of economic scenarios. Overall, these comparative investigations describe theory and common practices in a way that yields insights for both strategic and day-to-day problem solving. Accordingly, Management Accounting in China and Southeast Asia will interest graduate students, professional practitioners, and researchers in accounting, management, and finance.

Robert C. Rickards is Professor of Accounting and Finance as well as a Research Professor at the German Police University in Münster (Germany). He has directed numerous research projects for companies, foundations, and government agencies. He has also authored a trilogy of textbooks on budget planning, cost controlling, and performance evaluation. 

Rolf Ritsert is Professor and Head of the Department of Business Administration and Public Management at the German Police University in Münster (Germany). He has directed research projects for the European Union, various companies, and both the German federal and state governments. 

Kanitsorn Terdpaopong is an Assistant Professor in the International Accounting Program of the Faculty of Accountancy at Rangsit University (Thailand).  She recently received executive research fellowships from Australia and the Republic of China as well as several national and international research grants.  

Introduction.- Chinese Enterprises Use of Management Accounting Tools.- Management Accounting Practices in Indonesia.- Management Accounting Practices in Export-Oriented Manufacturing Small and Medium Enterprises in Malaysia.- Management Accounting Practices in Export-Oriented Manufacturing Small and Medium Enterprises in Malaysia.- Management Accounting Practices in Thailand: Case Study of Manufacturing Companies.- Management Accounting Practices in Vietnamese Enterprises.