Author(s)

Lei He ¹

Affiliation(s)

¹ Department of Economic Management, North China Electric Power University, Baoding, Hebei, China

Corresponding Author

Lei He

ABSTRACT

Since the conclusion of the COVID-19 pandemic, the global economy has embarked on a journey of rapid recovery. China, in particular, has stepped into a new era of economic development. The home appliance industry, a trillion-dollar market, plays a pivotal role in stimulating China's domestic demand. Thanks to its substantial scale, it has been continuously fueling economic growth and enhancing people's quality of life. Recently, more and more focus has been placed on the influence of internal control effectiveness in home appliance enterprises on non-financial performance metrics. These include intelligent green innovation and ESG (Environmental, Social, and Governance) performance. Many enterprises are determined to fortify their internal controls. By doing so, they hope to streamline operational efficiency, optimize economic performance, and strengthen their financing capabilities.

KEYWORDS

Internal Control, China, Home Appliance Companies, Innovation Performance, CSR Performance

CITE THIS PAPER

Lei He, Internal Controls in Home Appliance Sector: Paving the Way for Robust Non-Financial Performance Uplift. Accounting, Auditing and Finance (2025) Vol. 6: 35-46. DOI: http://dx.doi.org/10.23977/accaf.2025.060106.

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