By Gerald Vinten

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L. (2001), “The international diffusion of new management accounting practices: the case of India”, Journal of International Accounting, Auditing and Taxation, Vol. 10, pp. 85-109. S. (1983), “Measuring manufacturing performance: a new challenge for managerial accounting research”, The Accounting Review, Vol. 58 No. 4, pp. 686-705. S. T. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School, Boston, MA. Lai, J. (1985), “Management accounting in China”, Management Accounting, September, pp.

25 years. Their length of service in the hotels was not long – a situation that can be attributed to the abundance of job opportunities in Macau. In addition, many new hotels have been established in the last few years. Therefore, the respondents can be expected to have a relatively high mobility in the hotel industry. Of the respondents, 129 were male (78 per cent). This is consistent with the fact that senior positions in the hotel industry are generally still dominated by male workers. In relation to age, 4 per cent of the respondents were aged 20-29, 45 per cent were aged 30-39, 35 per cent were aged 40-49, and 16 per cent were aged 50-59.

1997), “A new tool to measure performance”, Global Finance, p. 24. Stewart, S. (2002), “How EVA exposes non-performers”, New Zealand Management, Vol. 49 No. 7, pp. 24-30. C. ), Leading Issues in Banking and Finance, Pelanduk Publications, Selangor Darul Ehsan. Webb, S. K. (1999), “Some Asian firms flourish amid crisis – focus management leads to success stories”, Wall Street Journal, p. 29. M. (1999), “Juran urges research: what they’re saying about standards”, Quality Progress, pp. 30-1. Lloyd’s Register of Quality Assurance Ltd (1996), “Fitter finance, the effects of ISO 9000 on business performance”, Report of Survey Findings, Lloyd’s, London.

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Achieving Managerial Control by Gerald Vinten

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