母子公司间一致性与子公司绩效 ——母公司注意力配置的中介作用

母子公司间一致性对母子公司合作与互动有着深远影响。基于已有文献,将母子公司间一致性分为战略一致和制度一致两个层次,从资源基础观的视角探究母子公司间一致性对子公司绩效的影响。实证研究发现：母子公司间一致性对子公司绩效存在促进作用;母公司注意力配置在母子公司间一致性与子公司绩效的关系中起部分中介作用;在环境不确定性高的情况下,母子公司间战略一致性、制度一致性对子公司绩效存在异质性影响。上述结论揭示了母子公司间一致性对子公司发展和成长的积极作用,亦为集团加强对子公司战略和制度的控制提供了证据支持。     

企业文化、企业培训对组织绩效的影响研究

本文从实证的角度出发,以大陆上海地区、江苏地区以及台湾地区的企业为研究对象,收集244份有效样本,以LISREL结构方程式为分析工具,企图建立企业文化、企业培训与组织绩效等构面完整的理论模型,并运用大量数据进行统计分析,以解释高阶主管支持、企业文化强度对企业培训、组织绩效的影响。     

双元组织文化视域下企业组织绩效提升路径分析

在经济飞速发展的今天,无数企业寻求着如何提升组织绩效增强竞争力走向世界的路径。对于企业发展来说,组织文化凝聚了企业战略构思及先进发展理念,与组织绩效密切相关。当前,组织文化对组织绩效的影响研究备受学术界重视,而经济导向性文化和发展导向性文化作为组织文化中的两个重要维度,对企业组织绩效提升的路径研究具有非常重要的作用。本文以双元组织文化为研究视角,在探寻企业组织文化与组织绩效相关关系的同时,针对组织绩效的提升措施展开分析讨论。     

企业文化二重性与企业绩效关系的实证研究——基于战略匹配的视角

本文从企业文化的基本属性出发,阐述并深入分析了企业文化二重性特征,引入情景理论的研究方法,对企业文化二重性与企业绩效的关系进行了实证研究,得出结论如下:企业文化对企业绩效的影响是辨证的,文化刚性是企业文化对企业绩效产生影响的前提和基础,文化柔性会对企业文化与企业绩效相关关系产生方向性的影响。因此,企业要想获得高绩效,不仅要关注文化强度,还应关注文化契合度,只有当企业文化与企业战略高度匹配时,强势文化才能对企业绩效产生正向影响效应。     

供应链管理对企业竞争力及绩效影响的实证分析

本文构建了供应链管理模型对制造企业竞争力及企业绩效影响的分析模型,并以江西省146家制造企业为调查对象,采用结构方程模型对企业资源能力、供应链管理、竞争优势与企业绩效之间的关系进行了实证研究。研究结果表明,供应链管理实施不仅对组织绩效有显著的直接正向影响,而且还通过竞争优势对组织绩效产生显著的间接正向影响;企业资源能力对企业绩效的直接影响不显著,但对供应链管理实施有显著的正向影响;企业资源能力与供应链管理实施对竞争优势均有显著的正向影响,竞争优势对组织绩效有显著的正向影响。     

子公司自主性对公司绩效的影响——连锁董事的调节作用

基于资源依赖理论，本文选取2013—2017年A股上市公司为研究样本，研究子公司自主性对公司绩效的影响。研究结果表明：子公司自主性与公司绩效呈正相关关系，连锁董事企业数量积极调节子公司自主性与公司绩效之间的关系。进一步研究发现，连锁董事的数量与质量（连锁企业数量与复合连锁董事）在非国有企业中对两者的调节作用更为显著，在增加稳健性检验之后结论仍然成立。研究结论为母子公司的协同发展提供了理论指导。     

企业创新绩效影响因素研究

本文以广东省134家企业截面数据作为样本,选择新产品销售收入比例指标测度企业的创新绩效,实证分析了企业规模、研发强度、吸收能力等指标与创新绩效之间的关系。结果表明,企业规模、研发强度对企业创新绩效呈现显著负向影响。而吸收能力对企业创新绩效存在显著的正向影响。     

营销部门文化及与营销绩效关系的实证研究

作为现代企业的的管理方法或手段,组织文化是企业的无形资源,是企业重要的独特资源,对形成竞争优势具有重要的作用。部门文化作为组织文化最强势的亚文化之一,与组织文化相伴而生,共同作用于企业员工,影响着组织文化的生长和发展。发现部门文化的发展规律,可以促进企业的高效管理。本文通过实证研究的方法,验证了营销部门文化的结构维度及其与营销部门绩效的相关性。研究结果表明,营销部门文化包含六个要素,且它们与营销部门绩效有显著的相关关系。     

物流服务企业客户服务创新感知

构建了物流服务企业客户的服务创新感知模型,运用层级回归法分析了客户服务创新感知包括创新理念、创新技术、创新文化、创新环境、关系强度、客户参与创新,对客户合作绩效(包括客户满意度与创新绩效)的影响,以及胜任感在客户服务创新感知与客户合作绩效中的调节作用。运用模糊集定性比较分析法验证分析了创新环境、关系强度与创新绩效之间的复杂非线性关系。研究表明,客户服务创新感知对客户满意度具有显著影响,创新理念、创新技术、创新文化、客户参与创新行为对创新绩效具有显著影响,创新环境和关系强度共同作用于创新绩效。物流企业应正确看待客户服务创新感知,对其创新体验/活动进行有效管理,重视信息/知识共享机制的建立。     

企业文化与组织绩效关系研究

文章采用DeniSOn企业文化特质问卷对中国情境下企业文化与组织绩效间的关系进行了实证研究，并在此基础上对比该模型在美国、俄罗斯和印度进行的研究。研究显示，企业文化与组织绩效具有显著的相关关系，不同的企业文化特质与不同的组织绩效变量相关；在中国情境下的相关性与在其他国家的研究相似，但企业文化特质与组织绩效变量的一对一相关关系存在很多不同之处。     

Subsidiary staffing,cultural friction,and subsidiary performance: Evidence from Korean subsidiaries in 63 countries

Drawing from the notion of cultural friction and based on the agency theory rationalization of multinational enterprise (MNE) headquarter–subsidiary relationship, we examine the impact of cultural friction in foreign subsidiaries on subsidiary performance. We argue that cultural friction, arising due to a high presence of parent country nationals (PCNs) in culturally distant locations, has a detrimental effect on subsidiary performance. This effect is the strongest when the cultural friction is at the top management team (TMT) level and the weakest when friction is at the regular employee level. However, this relationship is contingent on factors that work as drags or lubricants for cultural friction between PCNs and host country nationals (HCNs). We identify governance mode and language differences between home and host countries as drag parameters and host country experience and subsidiary interdependence as lubricants that condition the effect of cultural friction on subsidiary performance. Empirical findings based on a longitudinal sample of 7,495 foreign subsidiary observations of 467 Korean MNEs in 63 countries during 1990–2014 provide robust support for our theoretical predictions.     

PREDICTING CORPORATE PERFORMANCE FROM ORGANIZATIONAL CULTURE*

This article investigates the relationships of culture strength and two substantive cultural values with corporate performance. Culture strength is measured by the consistency of responses to survey items across people and the two cultural values are measured by items on the survey that relate to either adaptability or stability. The data, from management surveys of 11 US insurance companies in 1981, were correlated with asset and premium growth rates from 1982 to 1987. Results indicate that both a strong culture regardless of content and a substantive value placed on adaptability are associated with better performance for two to three subsequent years on both criterion measures. The results support the findings of Denison (1990) that strength of culture is predictive of short-term performance. The present results, however, suggest a more complex contingency model than that proposed by Denison.     

基于中间组织协调视角的母子公司财务控制研究

中间组织内部的管理协调机制是单一企业"权威"与市场个体间"非权威"因素的混合.作为一种中间组织,母子公司内部财务控制关系的基础形式是权威性财务控制,具体表现为一系列高度规则化与运行层级化的财务制度、财务业务程序和财务技术规范.但科层权威性财务控制不能满足母子公司作为中间组织内部财务关系协调的要求,为达到合理的财务控制效果,需要母子公司间的信任机制、财务文化以及社会控制机制等非权威性财务控制来改进权威性财务控制.我国大量母子公司逆向成长的特殊性也决定了将发展非权威性财务控制方法作为财务工作的重心.     

Impact of nationality composition in foreign subsidiary on its performance: a case of Korean companies

This study explores how the nationality compositions of management teams and employee groups in foreign subsidiaries can affect subsidiary performance. By analyzing firm-level data on 401 South Korean subsidiaries across 35 countries in the period between 2005 and 2007, we found that balanced compositions in both subsidiary management teams (SMTs) and subsidiary employee groups (SEGs) were positively associated with subsidiary performance. The results suggest that the benefits of balanced composition are higher for both innovative and coordinative tasks conducted by management teams and for simple computational tasks conducted by employee groups. The effect of the SMT and SEG compositions on subsidiary performance, however, may depend on the host country's institutional conditions. These findings have practical implications for multinational staffing strategies in order to ensure high performance in subsidiaries and for host country policies used to attract high quality foreign direct investments.     

Headquarters−Subsidiary Interdependencies and the Design of Performance Evaluation and Reward Systems in Multinational Enterprises

This study investigates the impact of headquarters–subsidiary interdependencies on performance evaluation and reward systems in multinational enterprises. Headquarters–subsidiary interdependencies refer to the extent to which headquarters and subsidiaries depend on each other to accomplish their tasks. When headquarters–subsidiary interdependencies are present, it becomes more difficult to reward the performance of subsidiary managers because these interdependencies induce noise on subsidiary-level accounting performance measures, while at the same time high levels of goal alignment between headquarters and subsidiary managers are required. Based on survey data from 82 foreign subsidiaries operating in Belgium with headquarters in 14 different countries, our partial least squares path modelling results show that as headquarters–subsidiary interdependencies increase, headquarters use more participative performance evaluation and consider more the effects of uncontrollable factors on subsidiaries' performance when rewarding subsidiary managers. More importantly, while prior research suggests that interdependencies induce noise on unit-level accounting performance measures, our results indicate that participative performance evaluation may mitigate the noise so that headquarters still rely on subsidiary formula-based compensation using accounting measures to reward subsidiary managers.     

Standardize or Customize: The Interactive Effects of HRM and Environment Uncertainty on MNC Subsidiary Performance

This study examines the impact of customizing (as opposed to standardizing) human resource management (HRM) practices on subsidiary performance in multinational corporations (MNCs). We examine how this relationship is influenced by environmental uncertainty. Hypotheses were tested using data from 92 subsidiaries of a large MNC operating in 27 countries. The results showed an interactive relationship between the customization of HRM practices and subsidiary environmental uncertainty on both financial (net profit) and nonfinancial (customer satisfaction) objective measures of subsidiary performance. The results of this study provide important empirical insights for researchers and practitioners into how HRM can be best configured to drive multiple performance outcomes for MNC subsidiaries. © 2014 Wiley Periodicals, Inc.     

Case Studies of Technological Change and Organisational Culture

Abstract

This paper focuses on technology as a central force in shaping cultural and environmental conditions as well as their interrelationships within an organisation. The research was carried out in Systems India Ltd., a subsidiary of Systems Corporation of USA, which is one of the oldest multinational corporations in the world. The two case studies from Systems India Ltd. bring out the ‘role of strategy in technological changes’ and the ‘role of leadership in technological changes.’ The findings of these two case studies when compared with three partner companies in similar industry indicated similar relationship between culture and technological change and organisational culture in Systems India Ltd.     

跨国公司子公司SCP范式研究框架——基于资源基础观的视角

本文研究决定跨国公司子公司业绩的整个框架体系,即在外部环境和内部因素的共同作用下,网络化和分权化对其子公司学习能力和创新能力的影响,并最终决定了子公司经营业绩的跨领域多层次的理论模型.本文运用国际商务、组织行为和战略管理领域的相关概念,将资源基础观和产业组织理论的SCP范式整合在一起对这一问题进行探讨,不但在一定程度上填补了理论空白,而且对指导中国跨国公司的管理实践具有一定的现实意义.     

论青年大学生在大学文化建设中的作用

青年大学生和大学文化有着内在的联系,他们是大学文化的重要主体和变革大学文化的鲜活力量,是大学文化建设的未来、希望或生力军。积极参与大学文化建设,既是提升我国文化软实力的需要,也是青年大学生光荣而神圣的历史使命。     

论文化对会计活动的影响

随着会计理论的不断发展完善,学术界对其的研究已不再停留于表面,而是开始挖掘会计背后所代表的环境与文化因素。本文从会计与环境的关系出发,就构成影响会计活动的环境因素之一——文化这一要素进行讨论,主要分析社会文化这一大环境对各国会计制度的影响,同时也对企业文化这一小环境中的会计活动作出探讨。