Topic: Controlling Tool Usage in the Management Accounting Practice of Mainland Chinese Enterprises
主题：关于控制管理职能在中国企业和德国企业的有效性和效率性
Time: 18:30-20:30, May.6^th (Tuesday), 2014
时间：2014年5月6日（周二）晚18:30-20:30
Venue: Room 503, Starr Building, School of Management
地点：复旦大学管理学院 史带楼503室
Language: English
语言：英语
Guest Speaker:  Prof. Dr. Robert C. Rickards, Munich Business School
演讲嘉宾：慕尼黑商学院会计、金融、国际贸易方向教授Robert C. Rickards

Introduction  嘉宾简介：

Prof. Dr. Robert C. Rickards
*Ph.D at the University of Mechigan in Ann Arbor, Mechigan, USA  美国密歇根大学博士学位；
*Professor of Accounting, Finance, and Foreign Trade at Munich Business School; Research Professor at German Police University  现任慕尼黑商学院会计、金融、国际贸易方向教授，德国警官大学研究教授，DBA项目学术指导导师，有丰富的研究、教学经验；
*Practical experience: Controller on the International Finance Staff, World headquarters, Ford Moter Company  实践经验：福特汽车公司全球总部国际金融管理控制；
*Consultant for the World Bank, European Union and USAID  世界银行、欧盟、美国国际开发署顾问；
*Professorships at leading universities, e.g. the University of Texas at Austin, the colleage of William and Mary, the University of Maryland (Colleage Park), Gakashuin Daigaku  曾分别任美国德州大学，威廉和玛丽学院，马里兰大学，日本 Gakashuin Daigaku大学教授；
*Recommended literature: Leistungssteuerung kompakt, [Performance Evaluation]; Kostensteuerung kompakt, [Cost Controlling]; Budgetplanung kompakt, [Budget Planning]   主要发表德文书目：绩效评估，成本控制，预算计划

Forum Abstract  讲座摘要：
 This article reports some results from a larger study of controlling in the People’s Republic of China. Among other topics, that study investigated the training Chinese controllers receive, the management accounting tools they currently use, the frequency with which they employ them, the importance they assign to them, and how satisfied they are with the results these instruments produce. These topics are important in light of China’s ongoing market reforms, the increasing competition confronting its enterprises, and its leaders’ aim to improve efficiency and quality, while moving up the value chain. The study made use of a Mandarin-language survey questionnaire. After pre-testing, the questionnaire went online, where managers with controlling responsibilities from 124 Chinese companies completed it. Subsequently, managers from ten firms participated in personal interviews based on follow-up questions to help interpret and extend the survey results. Among the survey’s main findings are: a considerable majority of participants have had controlling training; a Chinese controller’s “toolkit” does not yet exist; the most widespread, frequently used, and important instruments do not give managers the greatest satisfaction; and both diffusion and dissemination characterize the spread of modern management accounting techniques among Chinese enterprises.

本次讲座内容主要是一项题为“控制管理职能在中国企业和德国企业的有效性和效率性”的长期比较研究项目的第一轮调研结果。第一轮调研了解当前中国企业在计划、预算，和预测实践方面的具体现状，同时关注其在控制管理实践中使用的各种工具；从而分析该现状，并与德语区国家的公司在控制管理职能方面进行比较，突出其控制管理在概念上和实践中的异同点。

Agenda  讲座大纲：
  Introduction
  Definition of Controlling
  Research Design and Methodology
  Units of Analysis and Data Collection
  Respondents’ and Enterprises’ Demographic Characteristics
  Controlling Tools Studied
  Variables Explaining Diffusion/Dissemination of Controlling Tools
  Shortcomings of the Research
  Policy and Research Recommendations

Register online before/ by May.6, you may win a forum gift before entrance in Room 503.
友情提醒：提前在网上预约报名，还将获得入场礼物一份。

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