中国企业会计人员对工作不满意情境行为反应的实证分析——基于对EVLN模型的有效性验证

改革开放以来,随着企业经营风险的加大和经营者追求企业价值的最大化,会计人员在企业中的地位和作用越来越重要。然而,当前中国企业会计人员因工作不满离职的现象频发,严重阻碍了企业的发展。为此,文章在问卷调查的基础上,运用EVLN模型分析了中国企业会计人员对工作不满意情境的行为反应,进而得出结论和启示。     

注册会计师审计风险的避免与控制

针对我国目前注册会计师审计风险较高的现状,注册会计师在执行审计业务时充分考虑审计风险,具有特别重要的现实意义。我认为,注册会计师应从以下几方面尽量避免与控制审计风险:(一)严格按照《中国注册会计师独立审计准则》执业第一批《中国注册会计师独立审计准则》已经颁布实施,有关审计风险的规定表明,只有注册会计师严格遵循专业标准的要求执业,没有欺诈行为,即使审定后的会计报表中具有错报事项,注册会计师也不会承担法律责任,可以尽量避免审计风险。(二)正确处理重要性与审计风险的关系重要性与审计风险是注册会计师必须慎重考虑     

审计独立性的博弈分析

注册会计师的独立性是一种抽象的精神状态,它是通过注册会计师在特定制度安排下的利益选择表现出来的,本文着眼于此,通过建立特定制度下注册会计师行为的博弈模型,从审计收费、注册会计师承担的责任、注册会计师不独立获得的额外好处、管理当局对注册会计师的处罚等方面分析注册会计师的独立性。     

对我国会计师事务所职业伦理的思考

伴随市场经济关系的日趋复杂．注册会计师审计过程中非理性行为也越来越多．面对社会公众对会计师事务所及其注册会计师的专业品质和职业道德的质疑．本文从职业伦理的角度来关注我国会计师事务所的建设发展．从会计师事务所职业伦理的特点和难点入手,提出重塑、调整和强化我国会计师事务所的职业伦理的一些看法。     

论注册会计师审计的职业行为

注册会计师是经国家批准执行会计查账鉴证业务和会计咨询业务的人员，注册会计师独立执行业务，受国家法律保护。其工作机构为会计师事务所，注册会计师必须加入会计师事务所才能接受委托开展工作。注册会计师审计作为一种独立的经济监督活动从其工作性质和特点分析，注册会计师审计的职业行为包括个体职业行为、群体职业行为、领导职业行为和组织职业行为，     

注册会计师职业倦怠“工作要求-资源”模型及其应用——基于资源保存理论的视角

职业倦怠是困扰注册会计师行业的现实难题之一。本文从注册会计师职业的特点出发,基于资源保存理论的视角,对已有的"工作要求-资源"模型进行修正,初步构建了注册会计师职业倦怠的"工作要求-资源"模型,全面解读了注册会计师职业倦怠的发展过程和作用机理,探讨了"工作要求-资源"模型如何应用于注册会计师职业倦怠的干预。     

关于注册会计师考试制度的借鉴与建议

一、几个发达国家的注册会计师考试制度简介美国、日本、德国、加拿大的注册会计师考试颇有特点。美国十分重视注册会计师考试 ,将注册会计师考试定为全国考试。实际上美国已把考生的学历资格提高到硕士研究生水平。考试科目定为 :(1)财务会计和报告———营利企业 ;(2 )会计核算与报告———税务、管理、政府部门和非营利机构 ;(3)审计学 ;(4)商法和职业责任。美国注册会计师协会每年举办两次考试 ,一般于 5月和 11月进行。每科的通过标准为该科总分数的 75 %。四科一次全部通过即可获得注册会计师资格 ,如果有两科通过 ,另两科在 5 0分以…     

注册会计师 资产评估行业谈话提醒制度(试行)

中国注册会计师协会　 2 0 0 2年 1月 14日会协 [2 0 0 2 ]2 0号　　第一条　为了强化行业自律机制 ,进一步规范注册会计师、注册资产评估师的执业行为 ,保证执业质量 ,防范执业风险 ,根据《中华人民共和国注册会计师法》、《中国注册会计师职业道德基本准则》和《中国注册资产评估师职业道德规范》等有关规定制定本制度。第二条　各地方注册会计师协会、资产评估协会负责实施本地会计师事务所和资产评估机构 (以下简称“事务所、机构”)的谈话提醒工作。中国注册会计师协会根据需要可直接组织谈话提醒工作。第三条　日常监管工作中发现事务…     

注册会计师职业演进及其审计制度安排:基于REMM的解构

人性假说是认识个体行为的基础,不同假说对个体的行为作出了不同的解释和预测。本文以REMM假说为基础,对注册会计师职业的发展及其制度安排进行了剖析。研究发现:注册会计师职业的演进以追求经济收益、垄断地位和规避风险等为主线;注册会计师职业的内核性制度安排本质上是其利益的保护装置,尽管支撑性制度安排构成了其行为约束,但注册会计师对支撑性制度安排作出了典型的REMM反应。     

我国注册会计师审计的博弈分析

本文通过建立不同监管制度下注册会计师行为的博弈模型,分析了被审计单位与注册会计师、注册会计师与监管机构的博弈形成过程、均衡求解,对注册会计师违规审计的原因条件及相应的对策作了阐述.     

Exploring the exit,voice, loyalty,and neglect typology: The influence of job satisfaction,quality of alternatives,and investment size

The current theory proposes that responses to dissatisfaction differ in constructiveness versus destructiveness and activity versus passivity, defining four categories of response: exit, voice, loyalty, and neglect. The manner in which employees react to job dissatisfaction is determined by three variables: overall job satisfaction; quality of job alternatives, and magnitude of investments in the job. This article presents a meta-analysis of the results of five studies in a program of research designed to test the current theory. Ten of 12 theory predictions received good support: Greater job satisfaction was associated with greater tendencies toward voice and loyalty, and with lesser exit and neglect. Superior alternatives were associated with greater tendencies toward exit and voice, and with lesser neglect. Greater investment size was associated with greater tendencies toward voice and loyalty, and with lesser neglect.     

Range of employee voice

Voice, recently defined as employees' response to job dissatisfaction, is redefined to encompass a wide range of symbolic communicative behaviors. Variations of employee voice are described in light of the concern for corporate conformity. Voice in the workplace is explained as rooted in moral, political-economic, and psychological grounds. The model presented positions voice on active/passive and constructive/destructive axes. Voice in its various types is described as necessarily instrumental to the ongoing constructing and restructuring process of organizing. This essay concludes with a discussion of the several ways voice is legitimized.     

Exploring the paradox of unionised worker dissatisfaction

This paper explores the apparent paradox that while unions exist to promote the interests and well-being of their members, UK survey evidence consistently shows that union members report lower levels of job satisfaction than non-union workers. A review and further analysis of the evidence confirms that this difference persists after controlling for other factors such as type of work. If union member dissatisfaction reflects a form of voice, then we might expect to see resulting gains. An analysis of data from the 1998 Workplace Employee Relations Survey indicates that any gains are modest. Evidence is presented to suggest that although management has become less hostile to trade unions, a degree of anti-union sentiment remains, sometimes leading to a muffling of the union voice, and this helps to account for some of the union member dissatisfaction.     

Why So Unhappy? The Effects of Unionization on Job Satisfaction*

Using linked employer–employee data we investigate the job satisfaction effect of union membership in Britain. We develop a model that simultaneously controls for the determinants of individual membership status and for the selection of employees into occupations according to union coverage. We find a negative association between membership and satisfaction. However, having accounted for selection effects, we find that the negative association is confined to non‐covered employees. This is consistent with ‘voice’ effects, whereby non‐covered members voice dissatisfaction to achieve union goals, and with the possibility that membership increases preferences for collective bargaining, thus lowering members’ satisfaction in non‐covered environments.     

Employee behavioral options in problematic working conditions: response pattern analysis

This study developed a decision tree framework to predict and distinguish employee responses to problematic working conditions. In this framework, job satisfaction and self-efficacy were antecedent variables; five responses from the modified EVLN typology were used as dependent variables. Data from 367 police officers in Taiwan were analyzed to examine the linear and quadratic relationships between job satisfaction and each of the five responses. The sample was further divided into six groups according to individual job satisfaction and self-efficacy. In each group, specific response patterns were analyzed through paired sample t-tests. The pattern analysis results partially supported the prediction of decision tree framework.     

Hirschman's loyalty: Attitude or behavior?

Over the past two decades there has been much controversy over what Hirschman intended by the term loyalty in his bookExit, Voice, and Loyalty. Some have interpreted Hirschman's loyalty as an attitude that deters exit and promotes voice. Others have interpreted Hirschman's loyalty as a distinct behavior, like exit and voice, that results from dissatisfaction. This article examines both views of loyalty simultaneously. First, comprehensive and reliable scales to measure the behavioral responses to dissatisfaction are developed. Second, the relationship between loyalty and the behavioral responses to dissatisfaction are examined. Results of this research indicate that both interpretations are important and together help us better understand how employees behave when they are dissatisfied.     

The influence of authentic leadership behaviors on trust and work outcomes of health care staff

A key element of a healthy work environment is trust: trust between staff and their leaders. Authentic leadership is proposed as the core of effective leadership needed to build trust because of its clear focus on the positive role modeling of honesty, integrity, and high ethical standards in the development of leader‐follower relationships. A model linking authentic leadership behaviors with trust in management, perceptions of supportive groups and work outcomes (including voice or speaking‐up behavior, self‐rated job performance, and burnout) using secondary analysis procedures was examined. The hypothesized model was tested using structural equation modeling in two samples of health care employees from a western Canadian cancer care agency: clinical care providers including nurses, pharmacists, physicians, and other professionals (N = 147) and nonclinical employees including administrative, support, and research staff (N = 188). Findings suggest that supportive leader behavior and trust in management are necessary for staff to be willing to voice concerns and offer suggestions to improve the workplace and patient care.     

Employee-oriented HRM and voice behavior: a moderated mediation model of moral identity and trust in management

Abstract

This study examined how employee-orientated human resource management (EOHRM) is related to Chinese employees’ voice. Drawing on the trust literature, we developed and tested an integrative model that involves the mediating role of trust in management in the effect of EOHRM on voice behavior and the moderating role of employees’ moral identity in the EOHRM effects. Data were collected from 251 employees from a variety of occupations in China. Bootstrap-based regression analyses were used to test the research model. Results showed that trust in management partially mediated the relationship between EOHRM and voice behavior. The effect of EOHRM on trust in management and the indirect effect of EOHRM on voice behavior via trust were stronger in employees with higher rather than lower levels of moral identity. These findings suggest that organizations may promote employee voice by implementing HR policies and practices that focus on employees’ personal and family needs and consider employees’ moral identity.     

Perceived compensation discrimination against physically disabled people in Andalusia

This study proposes and tests a model that explains the job dissatisfaction of the physically disabled as a result of their general perception that they are treated inequitably by their employer, and their specific perception that they have experienced discrimination in compensation. These three variables have not previously been studied in combination. Using the theoretical framework of organisational justice, we apply structural equation models to test our hypotheses in a sample of 220 employed people with physical disabilities in Andalusia. We show that the perception of discrimination in compensation follows the perception of inequity and mediates the relationship between that perception and job dissatisfaction.     

Job characteristics,employee voice and well‐being in Britain

Job characteristics are often omitted when analysing job satisfaction, but these are crucial to work psychology models, such as the Karasek model. There has also been a neglect of non‐union voice. This study uses data from the 2004 Workplace Employee Relations Survey to investigate the associations between job characteristics and employee voice and well‐being. Improvements in the survey from that of 1998 mean that we can examine two dimensions of well‐being: job satisfaction and the less studied anxiety–contentment. Support is found for the basic Karasek model that both measures of well‐being are negatively related to job demands and positively related to job control; moreover, high job controls reduce the negative association between job demands and both measures. Supportive management is also related to both measures but does not play the buffering role between demands and well‐being that job control does. Union membership is found to be unrelated to job satisfaction and anxiety–contentment, but a perception of consultative management is.