In the globalization era, cost competitiveness alone will not be sufficient to guarantee further success. The China's LICs faced a serious challenge between the top-down (global) and bottom-up (local) governance pressures. In order to remain competitive, there is a need for LICs to upgrade their activities and move up along GVC, and shall constantly pursue enhancement and optimization of value chain and developing their capabilities. To help overcome the constraints on LICs, the need to develop new and more effective governance strategies and policies are high priority. This paper also shows how LICs can break out of the "lock-in" which results form working for a small powerful GVC's governors. It recognizes the GVC governance variance and opening up new opportunities for LIC.
... Jingdezhen has a pottery and porcelain production cluster with a history of more than 1,400 years; w... up industrialization and urbanization process in Chinese less developed regions. The following t...
In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the UK, the US and Spain. By examining files concerning 13 large and medium-sized 18th century Spanish companies, this paper corroborates Fleischman and Parker's (1991) thesis. It reveals that knowledge of sophisticated cost accounting methods was fairly widespread in Spain during the 18th century. Interestingly, however, the knowledge and use of these techniques were not connected to economic success and to the indus...
...Protectionist measures for the textile industry, such as the banning of fabric imports an... factories, lead mines, and gunpowder production [Artola, 1982, p. 254]. Royal Factories: Spanish e... kept detailed records on raw materials, processes, and finished products, as well as on the average ...
This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of cost and financial accounting systems within a double-entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have used job-order product costing, with allocations of overhead costs, allowances for wastage and shrinkage, and elements of rudimentary standard costing. Our findings provide evidence of the existen...
..., in a privately owned, Portuguese, silk textiles manufacturing company. Analysis of the SFC's accou... ironworks, in which the cost accounting processes "appear to have been motivated by the firm's early...
..., n.e.c.0015 Senior Managers - Goods Production, Utilities, Transportation and Construction00162.M... and Craftspersons5244 Patternmakers - Textile, Leather and Fur Products5245 Athletes5251 C..., Mineral and Metal Processing9211 Supervisors, Petroleum, Gas and Chemical Processing and Utilit...
Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this venture is the identification of points of connectedness between...
...The processes of the human mind, in the individual or the group,... Treasury; and accountants in the Catalan textile industry from the 19th century. Accounting in the ...
... the province's approvals and compliance processes, such as the Renewable Energy Approvals (REAs) tha...-consumption (e.g., mining, construction, textile, wood production, metal production and recreationa...
To construct an Innovative Ningxia and develop its economy by leaps and bounds, This paper puts forward the necessity and urgency of adjusting and optimizing the industrial structure in Ningxia, it analyses the conclusion and enlightenment of theoretical research on the industrial cluster and the experience and enlightenment of the development of innovative industrial cluster at home and abroad, it pointes the tendency and the barriers to the industrial cluster in Ningxia, it advances the goal, direction and measures of innovative clusters development and construction in Ningxia.
..., has the following features: the production increases in a high speed with high energy consump... carrying on a mode of traditional processing industry; the division of industry and the competi..., the manufacturing industry especially textile and other light industries is still the main one. ...
... that the party seeking further production must offer persuasive evidence that documents are ... to sales in Canada and worldwide of textile fibres; yarns and woven, knitted, netted, felted, ... preparations for the treatment and processing of textile fibres, yarns and woven, knitted, nette...
This paper argues that a complex of accounting measures - account books, inventories of accumulated wealth, and detailed instructions for production performance - were used to inculcate Western values into the native population located at five Franciscan missions along the San Antonio River in New Spain (present-day Texas) from 1718 to 1794. Bolstered by the need to alleviate communications problems caused by extreme isolation, the missionaries constructed detailed mission documents that described the acquisition of scarce resources, reported the aggregation of material and spiritual mission wealth, and controlled daily production performance of the native population. In short, the resulting mission economic system, which held the Indians to certain notions of accountability, primarily ...
... a central role in the Indian integrative process.10. The missions ceased to exist in 1794." Fray Lo... two Spanish secular entities: the Royal Textile Mill of Guadalejara (1717-1744) [Carmona and Gomez...
...production, time sensitivity and the importance of complement... or because of production or sales processes. Less vulnerable are shipments of minerals or grai... mills 3131 FIBRE Fabric mills 3132 FAB Textile and fabric finishing 3133 TXF and fabric coating T...
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