影响绩效审计发挥效果的因素研究

这篇文章从绩效审计被感知的有用性及促进的改变两个角度研究影响绩效审计发挥效果的因素,采用调查问卷的形式收集相关数据,实证检验结果表明绩效审计感知有用性与被审计人员认为审计人员的专业能力、审计报告的质量、被审计人员对审计标准和审计结论的认同度、审计报告中建议的具体程度、绩效审计引起的改变呈显著正相关关系.     

我国政府绩效审计存在的问题与对策

一、政府绩效审计的内涵 按照国家法律法规和人们认知的共同标准,绩效审计是独立的审计机关和审计人员,为了使政府及公共部门的公共责任得以加强,管理工作得到改善,使公共资源的使用更加经济、有效,对政府和其公共部门在履行职能时,对其所掌握的公共资源使用中的经济性、效果性和效率性进行审查和评价,并且根据这些提出改进的建议. 其基本内涵为: (1)政府审计机关是政府绩效审计的主体.为什么由政府审计机关来承担绩效审计,原因就是绩效审计的对象是公共机构或政府部门,所以对审计主体就要求必须具有一定的权威性.     

风险管理与政府:一组矛盾?

近来华盛顿特区被披露的风险管理的失败案例,表明了一个组织面对阻碍实现其使命的种种风险却不能有效地进行管理所带来的后果。后果可能会非常严重。公信力的丧失和大范围的声誉受损对任何一级政府来说都难以承受,对于一个国家的中央政府或政府间国际组织来说更是如此。政府审计人员对建立信任起着核心作用。如果没有他们,公民将丧失了解政府内部工作是否有效的可靠渠道。这些面对中央、州、地方政府和公共部门的审计人员每天都要处理各种可能威胁到自身职业生涯的政治风险而私有企业的内部审计人员则几乎不需要对此加以关注     

我国政府绩效审计的现状及改进对策

从政府绩效审计的发展过程中,我们便可明白开展绩效审计的必要性。然而,我国政府绩效审计却单单扮演着监督的角色。诸多因素都对政府绩效审计的实施效果产生影响。目前我国政府绩效审计在法律法规、审计体制、审计方法、审计公告、审计问责等方面都存在问题。本文分析了我国政府绩效审计的发展现状及存在的问题,并提出了改进对策,以期能推进我国政府绩效审计的发展,更好地实现政府绩效审计工作所规划的目标任务。     

新公共管理运动、政府价值取向与绩效审计

政府绩效审计由于其自身的开放性,对于他所处的政治、经济、社会环境极为敏感,西方的新公共管理运动对政府行为和提高绩效产生了重大影响,研究公共管理运动对于政府绩效审计的影响有着极为重要的价值;同时,政府的价值取向受到公共受托责任内容的直接影响,对于政府绩效审计的研究具有理论上的重要意义.     

绩效审计人员的专业胜任能力框架研究——基于江西政府审计机关的调研证据

一、政府绩效审计人员专业胜任能力框架的理论假设 政府审计机关绩效审计人员的专业胜任能力是指在既定专业标准下,绩效审计人员合格胜任法定职责工作的能力,它主要影响绩效审计人员发现重大问题的实际能力(谢荣,1994;蔡春,2001),审计人员专业胜任能力的强弱高低事关绩效审计功能的发挥程度.国内学者对于专业胜任能力评估模式包括功能分析／业绩结果法和能力法.根据能力法,政府绩效审计人员的专业胜任能力框架主要包括专业知识、专业技能和专业品质等要素,笔者以下分别对此进行讨论.     

政府投资建设项目绩效审计研究

政府投资建设项目绩效审计是审计人员在建设项目预算(概算)执行情况和竣工决算审计过程中,对建设项目所取得的成果和消耗的人力、物资、资金进行分析,比较投入和产出,对建设项目的绩效进行全面评价,包括经济效益、社会效益和环境效益。一、目前我国政府投资建设项目绩效审计中存在的问题一是评价尺度难以掌握。政府投资建设项目绩效审计的对象千差万别,而衡量审计对象的经济性、效率性和效果性的标准就     

深化我国绩效审计的对策

绩效审计是专职的审计机构和人员通过一定方式对被审计单位在组织经济活动中对资源配置的经济性、效率性、效果性的监督活动。本文提出了完善和深化我国绩效审计的建议。     

政府绩效审计发展与审计体制的相关性研究——基于中美经验数据的分析

选取在政府绩效审计的发展上有广泛经验的美国与中国进行比较,通过经验研究的方法试图揭示政府绩效审计的发展与审计体制的相关性。结果表明,审计体制的类型对政府绩效审计的发展有显著影响,立法型审计体制是三权分立制度下权力制衡的产物,有利于民主意识的培养,有助于政府绩效审计的快速发展。此外,政府支出的规模与政府绩效审计的发展也显著正相关。     

浅析政府绩效审计发展的影响因素研究

我国审计制度想要融入到世界审计制度的浪潮中,开启政府绩效审计是首要条件。我国审计现代化主要职责是监督政府财政支出、资金流动,通过绩效审计可以找到问题、推动管理、促进改革、规范秩序、增长效益。本文对政府绩效审计发展的影响因素发表些许见解。     

Residents’ behavioural intentions to resist the nuclear power plants in the vicinity: an application of the protective action decision model

Nuclear power is growing rapidly in China. The ultimate goal of developing nuclear power is to mitigate the energy crisis, reduce greenhouse gas emissions, and ensure sustainable economic development. However, the ‘not-in-my-backyard’ (NIMBY) attitude may influence the implementation of nuclear power projects. This study explores the determinants of behavioural intentions to resist nuclear power plants (NPPs) based on the protective action decision model (PADM). A survey of the residents (N = 432) near the Haiyang NPP significantly validated the hypothesized relations. Results suggest that information acquisition and public participation can significantly predict perceived knowledge. Perceived knowledge is important in predicting perceived benefits, NIMBY attitude, and behavioural intentions. Moreover, two inverted-U relationships for perceived knowledge with the NIMBY attitude and with behavioural intentions are observed. Furthermore, the NIMBY attitude and behavioural intentions are significantly stimulated by perceived risks, but failed to be motivated by perceived benefits. An inverted-U relationship between perceived benefits and perceived risk is also indicated. The results that the NIMBY attitude and residential distance to NPP have played significant roles in predicting behavioural intentions are obtained. Implications of our results and areas of further researches are discussed in this article as well.     

EVALUATING THE FINANCE JOURNALS: THE DEPARTMENT CHAIRPERSON'S PERSPECTIVE

Finance department chairpersons report that the role of published research is more important than ever in influencing appointment and promotion decisions of finance professors. This study and one conducted 15 years ago focus on the pivotal role of finance chairpersons in the evaluation of their faculties' journal publications. These studies show that the major factor influencing the finance chairpersons' evaluations of publications is the journal in which an article is published. Journals of high merit are perceived to have low acceptance rates and vice versa. These estimates of perceived acceptance rates are not correlated with actual acceptance rates. Because perceived acceptance rates play a key role in evaluating faculty publications, there is a need for finance chairpersons to know the relative difficulties of publishing in leading finance and related journals.     

Information technology acceptance in the internal audit profession: Impact of technology features and complexity

Although various information technologies have been studied using the technology acceptance model (TAM), the study of acceptance of specific technology features for professional groups employing information technologies such as internal auditors (IA) has been limited. To address this gap, we extended the TAM for technology acceptance among IA professionals and tested the model using a sample of internal auditors provided by the Institute of Internal Auditors (IIA). System usage, perceived usefulness, and perceived ease of use were tested with technology features and complexity. Through the comparison of TAM variables, we found that technology features were accepted by internal auditors in different ways. The basic features such as database queries, ratio analysis, and audit sampling were more accepted by internal auditors while the advanced features such as digital analysis, regression/ANOVA, and classification are less accepted by internal auditors. As feature complexity increases, perceived ease of use decreased so that system usage decreased. Through the path analysis between TAM variables, the results indicated that path magnitudes were significantly changed by technology features and complexity. Perceived usefulness had more influence on feature acceptance when basic features were used, and perceived ease of use had more impact on feature acceptance when advanced features were used.     

The effects of microcomputers on the work of professional accountants

A model of the interrelations between perceptions, anxieties, attitudes, microcomputer use and work outcomes of professional accountants is developed and tested on 157 Big Six accountants. The results show that job satisfaction of professional accountants is directly affected by their attitude toward using microcomputers and by microcomputer use itself. Job performance appears to be only directly affected by microcomputer attitudes, but microcomputer use does not directly affect job performance. Along with perceived ease of use and perceived usefulness, computer anxiety is shown to be an important determinant of microcomputer attitudes—higher levels of computer anxiety negatively affect these attitudes. Conversely, higher levels of perceived ease of use and perceived usefulness heighten individuals' positive attitudes toward using microcomputers. Perceived ease of use and perceived usefulness also indirectly affect microcomputer attitudes through their effect on computer anxiety. The results show that higher levels of perceived ease of use and perceived usefulness result in lower levels of computer anxiety. A surprising result from the study is that while perceived ease of use is shown to directly affect the level of microcomputer usage, perceived usefulness and attitude toward using microcomputers do not.     

Psychological determinants of financial buffer saving: the influence of financial risk tolerance and regulatory focus

With governments redistributing more responsibilities unto citizens, individuals have an increasing need for financial resources acting as a buffer against life’s setbacks and unexpected expenditures. The purpose of this study was to examine psychological determinants of saving for a financial buffer, for which a theoretical model was formulated based on the theory of planned behaviour with three new, domain-specific psychological constructs: financial risk tolerance, regulatory focus and perceived saving barriers. Data were collected with an online questionnaire that utilised convenience and snowball sampling to target both students and working individuals (N = 272). Regression analyses offered support for the proposed model, showing that participants’ financial risk tolerance (i.e. an individual’s attitude towards financial risk taking) was significantly associated with their subjective financial knowledge and regulatory focus. Furthermore, perceived financial self-efficacy and financial risk tolerance both predicted participants’ intention to save for a financial buffer. In turn, perceived financial self-efficacy and saving intention predicted self-reported saving behaviour. Importantly, perceived saving barriers mediated the relationship between saving intention and self-reported saving behaviour. In line with the proposed model, results also showed that a specific attitude-based construct (financial risk tolerance) is a considerably better predictor of saving intention than general measures of attitude towards saving. This study is also the first to demonstrate that regulatory focus influences financial risk tolerance. Implications of these findings for stimulating saving behaviour are discussed.     

Die Akzeptanz von Versicherungsdienstleistungen im Internet

There is not much known about the factors that determine online demand for insurances. This current study is a first attempt to locate the variables that affect the acceptance of online-purchase of an insurance policy from existing research and empirically verify them. Results show that good terms coupled with online purchase-experience is the most important cause for acceptance. Additionally, convenience (i.e., easy access to information through internet sites of insurance companies and easy and fast contracting), perceived barriers when transferring from a traditional insurance contract to an ?online contract“, information quality of the internet offer, perceived personal risk as well as perceived transaction risk are significant factors driving online demand for insurances.     

From risk to vulnerability: the role of perceived adaptive capacity for the acceptance of contested infrastructure

Infrastructure projects such as repositories for nuclear waste or hazardous waste sites impose risks (in the form of potential burdens or losses) over extensive timescales. These risks change dynamically over time and so, potentially, does their management. Societies and key actors go through learning processes and subsequently may be better able to deal with related challenges. However, social scientific research on the acceptance of such projects is mainly concerned with (static) risk perception issues and does not include dynamic aspects. Adaptive capacity, which is part of the concept of vulnerability, therefore represents a promising complementing facet for this line of research. The aim of this paper is to examine the role of perceived adaptive capacity (PAC) for the acceptance of contested long-term infrastructure for the two issues of nuclear and hazardous waste. In an online experimental survey (N?=?300) examining either the acceptance of a nuclear waste repository or of a hazardous waste site, we demonstrate that (i) PAC can be separated empirically as a psychological construct from risk and benefit perception, and (ii) PAC explains a significant additional share of variance in the acceptance of both waste types beyond risk and benefit perception. Furthermore, we report what adaptation mechanisms of PAC participants expect to occur in the future. We conclude that such a dynamic perspective yields important insights in understanding individual decision-making regarding long-term infrastructure projects.     

信用卡使用意向成因分析及其营销策略研究

本文在计划行为理论的基础上,使用结构方程模型等数理统计方法,探析了消费者信用卡使用意向的影响因素,进而建构了消费者信用卡使用意向模型。研究表明,计划行为理论中信用卡态度和知觉行为控制变量对消费者信用卡使用意向有重要影响。此外,研究还进一步将消费者信用卡态度区分为便利性态度、金钱与信用态度,实证研究显示便利性态度对信用卡使用意向有重要影响,这种区分是合理的和必要的。最后,研究提出实务建议,为中国信用卡业务的完善和发展提供决策依据。     

An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing

While computer-assisted audit techniques (CAATs) have the potential to increase efficiency and effectiveness of audit engagements, research in this area suggests that such techniques are under-utilized in public accounting. We propose that this condition is due to performance evaluation pressure and the use of budgets for multiple purposes, which result in the misalignment of firm and individual employee goals. We apply technology acceptance and budgeting theories to test this contention as well as potential organizational strategies for reducing the impediments to technology acceptance in the audit profession.Results from an experiment with experienced auditors suggest that firms have the ability to influence the implementation of new technology by using longer-term budget and evaluation periods and by communicating the approval of remote superiors regarding the software. In the absence of such firm interventions, the individual characteristics of the auditor (risk-aversion and perceptions of budgetary pressure) determine implementation decisions. Specifically, risk-seeking individuals are more likely to implement technology regardless of budget pressure perception, but for risk-averse individuals the decision to implement is positively related to perceived budget pressure.     

Effects of the risk sources and user involvement on e-commerce adoption: application to tourist services

Past research has focused on the dimensions (consequences) of perceived risk and the effect of global risk on e-commerce adoption by consumers. This paper uses a new approach to examine the influence of perceived risk on e-commerce adoption and, on the basis of the Theory of Planned behaviour (TPB), develops an integrative model that includes the effect of three risk sources (i.e. technology, vendor and product) on the attitude towards the website use and online purchasing intention of users. In addition, this study examines how involvement, one of the main determinants of consumer behaviour, affects the role of these sources of perceived risk in e-commerce adoption. The results obtained in a sample of 1083 users of tourist services suggest that technology risk is the main determinant of online purchasing intention, which is also influenced by the variables from the TPB model. For its part, the technology risk and vendor risk have a negative influence on attitude towards the website use. In addition, both types of risk have a higher negative effect on attitude in the case of high-involvement users, supporting the moderating influence of involvement on e-commerce adoption. From a practical point of view, the findings of this research help managers to implement actions aimed at reinforcing the users’ trust in their websites and, consequently, at fostering the online purchase.