Culture and Accountants' Perceptions of Environmental Reporting Practice

This paper seeks to investigate and interpret the possible link between culture and the perceptions of accountants on corporate environmental reporting practices (ENRPs) on a two‐country basis, i.e. between Malaysia and Australia. Using Hofstede's (1980) and Gray's (1988) cultural value framework, the paper employs a qualitative approach through interviews conducted with corporate accountants in publicly listed companies in Malaysia and Australia. It is revealed that ENRPs in both countries are influenced by cultural values, in particular collectivism, high uncertainty avoidance, uniformity, conservatism and secrecy. Despite the fact that types of cultural and sub‐cultural dimension pertaining to reporting practice in Malaysia and Australia are similar, mixed findings are found when compared with national cultural values (Hofstede, 1980) and sub‐cultural values (Gray, 1988). The consistencies of cultural dimensions found in ENRP in these two countries and the orientation of the practice across nations indicate a promising move towards standardization and harmonization of successful implementation of environmental accounting and reporting. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

充分发挥领导文化在企业文化建设中的核心作用

大量的理论研究和企业实践证明了领导文化与企业文化有着密切的关系,领导文化不同于企业文化,并且领导文化在企业文化建设中起着核心作用,从领导文化建设做起是建设企业文化的有效途径。建设领导文化的过程实质上是一种领导价值观念和思维方式的变革过程。领导文化建设必须将领导者、被领导者及环境三个变量有机地结合起来。     

企业科技文化的维度分析

文章结合文化维度理论对企业科技文化的维度结构进行了界定,企业科技文化由五个维度构成,包括:市场倾向、时间倾向、人本倾向、风险态度、合作协调。同时文章结合企业科技文化的建设需要,探讨了现代企业科技文化维度上的合理选择与定位。包括以市场为中心、长期利益向导、以人为中心、鼓励冒险、集体主义。     

项目组合实施精益战略的管理环境研究

本文以K公司基于项目组合实施精益战略的实践为例,采用案例研究的方法,探讨企业以项目组合管理为手段实施精益战略的管理环境构建及其组成要素。研究结果表明,对于实施精益战略的企业而言,流程体系的设计、组织结构的变革以及精益文化的塑造共同构成了管理环境构建的核心环节,三者缺一不可,互为依存。此外,在流程体系设计中要突出项目组合管理在精益战略实施中的协同性、过程性及有效性;组织结构变革要协调项目组合管理与传统职能部门管理的关系;精益文化培育则要从职能维度与组织维度向项目维度扩展。     

Portfolio Risk Management and Its Contribution to Project Portfolio Success: An Investigation of Organization,Process, and Culture

Previous research has found supporting evidence of a positive relationship between project risk management and project success, but literature on how risk management is applied to and integrated with project portfolios has been scarce. Based on a literature review, a comprehensive conceptual model is developed, which highlights the three components of portfolio risk management: organization, process, and culture. This study investigates their linkage to portfolio success, mediated through risk management quality, and, therefore, provides principles for more effective portfolio risk management. The developed framework can be used for further empirical research on the influence of portfolio risk management and its success.     

企业文化与医院文化的探讨

医院文化隶属于企业文化,是企业文化的一种特殊表现,但其又不完全等同于企业文化。近年来,医院文化借鉴中外企业文化有用的经验与做法作了积极地探索和实践,促进了医院文化的发展。因此探讨企业文化与医院文化的相同性与相异性,吸收利用合理部分,是十分必要和有意义的。     

企业文化诊断与评估研究综述

企业文化是企业在激烈竞争中得以生存的核心支柱,企业文化诊断评估对企业塑造和谐的文化至关重要,它是企业文化在实践中发展的前提。虽然企业文化诊断评估已引起国内外学者的极大重视,但是其研究在实际应用中存在一定的局限性。本文首先对企业文化测量工具进行分类,总结企业文化诊断评估研究存在的不足之处,随后提出从测量对象、测量工具、测量维度三方面对企业文化诊断评估的未来研究趋势进行探讨。     

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。     

关于高职校园文化与企业文化对接与融合的研究

校企合作是当今高职院校办学的重要特色,主要特征就是校园文化与企业文化对接与融合,其实践过程对进一步丰富校园文化,服务学生的成长成才以及大学生就业,更好的保持和提升高职院校最基本、最持久的竞争优势具有特殊的意义。     

The impact of national culture on integrated reporting quality. A stakeholder theory approach

Integrated reporting (IR) is a new corporate‐reporting system that aims to represent the firm's value creation in the short, medium, and long term. In contrast to other disclosure systems focusing on non‐financial dimensions, including social and environmental aspects, IR is characterized by information connectivity. In recent years, integrated reporting has received increasing interest, both academic and professional. However, report quality is still a critical aspect of IR. Although several studies investigate IR, few focus on quality and its determinants. This study aims to fill this gap by investigating the impact of national culture, an external determinant, from a stakeholder theory perspective. The results show that IR quality is related to five dimensions of Hofstede—power distance, individualism, masculinity, and indulgence negatively and uncertainty avoidance positively. This study contributes to the relevant literature by analysing an additional factor that influences the quality of corporate reports, namely, national culture. This is the first study that investigates national culture as a determinant of integrated‐reporting quality.     

建筑施工质量与企业安全文化建设内在关系之探究

建筑施工质量不仅关系到建筑工程的适用性和建设项目的投资效益,同时也关系到人民生命和财产的安全。对建筑施工质量实施有效的控制,保证施工质量达到预期目标,是建设工程项目管理的主要任务之一。与企业安全文化建设有着密不可分的关系,同时对于企业的成功与失败起到决定性的作用。     

论体育在企业文化建设中的促进作用

本文在国内企业文化建设本土化基础上,通过体育的视野来探讨企业文化建设过程中的控制和实施手法。研究如何运用体育的精神、体育的内容、体育的功能、体育的手段来有效地促进企业文化的建设,为我国企业的健康科学发展提供持续有力的精神动力。     

Socio-Cultural Values and Organizational Culture

SUMMARY

This exploratory study examines if certain dimensions of the socio-cultural values could explain certain types of organizational culture. The proposition merits investigation because it has important implications for local as well as international and global companies. The study first investigates employees' perceptions of the existing and preferred cultural orientations in four Jordanian organizations, and then it compares the results with other studies conducted in other cultures (American and South African). In Jordan data were collected by means of Harrison and Stokes survey for diagnosing organizational culture, the same instrument used in the USA and in South Africa. The study concludes by suggesting that in certain countries the national culture's effects may appear in a particular dominant organizational culture, that is desired by the management, but not actually preferred by employees. This implies that it is more beneficial for international and transnational corporations to develop “strong” cultures rather than to encourage local units to adapt to their national cultures.     

校园文化与企业文化对接的策略探讨

本文以校企文化冲突为切入点,分析了校园文化和企业文化对接的障碍,有针对性的提出"点滴铸魂,文化引领"的校园文化和企业文化对接的"五小策略"。     

浅析大学校园文化与企业文化的融合

针对目前用人单位普遍反映的高校毕业生对企业文化缺乏了解的问题,分析目前国内校企合作的现状,对大学校园文化和企业文化进行对比;并以中南林业科技大学为例,探讨大学校园文化和企业文化融合的可能性,以及形成长效机制的新途径。     

The relationship of managerial values and assumptions with performance management in Turkey: understanding within culture variability

The present study examined the relationship of managerial values and assumptions with performance management (PM) practices with the aim of understanding the within culture variability in the managerial implementation of PM in the context of a developing country – Turkey. The model of culture fit served as the theoretical basis of this study. Data were gathered from 214 business organizations in Turkey. Participating managers completed a self-administered questionnaire, which assessed managerial values, employee-related managerial assumptions, and PM practices. The proposed model and the hypothesized relationships were examined through structural equation modelling. Results revealed that managerial values and assumptions were significantly related to their PM practices, above and beyond the established organizational PM systems. Managers were more likely to implement practices the way it was congruent with their values and assumptions.     

创新型企业文化构建的案例研究

企业能否持续地将技术能力转化为创新成果,并在竞争中取得优势,关键在于其组织文化是否具有创新导向。对创新型企业文化的构建过程进行深入研究,具有重大的现实意义与理论价值。本文首先在理论研究的基础上界定了创新型企业文化的内涵,接着以东方通科技有限公司为案例,探讨了创新型企业文化在构建过程中的阶段性和规律性,得到了如下研究结论：（1）创新型企业文化的构建过程可以概括为L＆R＆C过程;（2）在遵循L＆R＆C过程的前提下,企业管理者可以主动地、有意识地采用合适的管理方法,加速创新型企业文化的构建工作。     

企业文化与人力资源管理关系研究

企业文化影响着人力资源管理活动,对企业核心竞争力有着持久的影响。进行人力资源管理,要充分考虑企业文化对员工的作用。本文根据我国的国情,研究企业文化与人力资源管理之间的关系,研究企业文化如何作用于人力资源管理,以及人力资源如何对企业文化产生作用。通过深入的研究明晰企业文化与人力资源管理的相互影响途径、特征和规律,以求对实际人力资源管理工作有所启发。     

对企业会计文化建设的几点思考

企业会计文化建设是我国会计建设的重要内容,已经引起会计管理部门的高度重视。但是,由于企业会计文化建设在我国时间不长,特别是基层企业对于企业会计文化建设还缺乏认识。本文就什么是企业会计文化,企业会计文化的基本功能,我国企业会计文化现状及原因等企业会计文化建设中需要弄清的几个基本问题进行了有益的探讨。     

“诺基亚”成功的柔性战略——企业文化

世界通信业巨头“诺基亚”的成功有着众多的因素，包括它的营销、创新、专业化发展战略等，文章从企业文化的角度诠释了其成功之道，论证了企业文化在企业发展中的重要作用，并结合当前的金融危机背景，初步预测了“诺基亚”未来的发展趋势。