跨国公司在华物流外包对企业绩效影响的实证研究——以企业战略为调节变量

在现有理论文献和调查的基础上,提出假设,利用问卷统计分析,对跨国公司在华实施的企业战略在物流外包与企业绩效的调节作用进行了实证检验,研究结果表明,跨国公司在华实施的成本领先战略会促进物流外包对财务绩效、市场绩效和运作绩效的正向影响;跨国公司在华实施的差异化战略对物流外包与企业绩效间的关系不产生影响。     

Managing Telework Programs Effectively

Telework has greatly increased in both popularity and use in recent years. The original impetus behind telework has shifted over the years away from social responsibility as employers have come to realize the significant benefits they can reap from a well-designed and implemented telework program. Despite the well-documented environmental, societal, employer and employee benefits associated with telework, telework changes the nature of the employer–employee relationship and can have some detrimental effects on an organizations if not implemented strategically. This paper explores the prevalence of and benefits and limitations associated with telework and provides recommendations as to how to most effectively implement telework.     

行业期望落差、股权集中度与探索式创新投入分析

基于企业行为理论,以2008-2017年民营上市公司中的高新技术企业为样本,论文通过理论分析和实证检验得出以下结论:行业业绩期望落差与探索式创新呈U型关系,且股权集中度在两者之间起负向调节作用。论文对消极绩效反馈下决策者创新战略制定及内部治理机制构建有一定理论和实践意义。     

不同规模制造业上市公司投资与现金流关系研究

本文对制造业上市公司在不同规模下投资与现金流关系进行了理论分析;其次以我国沪深两市制造业上市公司2004～2007年的财务数据为样本,以企业规模为分组标准,利用实证检验投资与现金流之间的关系。通过理论分析和实证研究,得知与大规模企业相比,小规模企业投资对现金流依赖性更强。     

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.     

Human resource management and business strategy links: an empirical study

Over recent years there has been an increasing interest in the field of human resource management. Currently, the literature encourages the consideration of human resources as strategic factors, not only because they play important role in strategy implementation, also because they are beginning to be reckoned as sources of sustainable competitive advantage. Relationships between human resource management and strategy have been studied from different perspectives. This article focuses on one of them. It examines matches between human resource practices and types of business strategy. The question addressed is: do human resource management practices vary with business strategy? To answer this question, empirical research was developed. Using data collected from 200 Spanish companies, this paper demonstrates significant associations between some human resource practices and business strategy in companies. Reported results support some of the previously established relationships. Implications for future research are discussed.     

我国中小上市公司经营绩效的实证分析——基于资本结构和股权结构视角

公司的资本结构、股权结构与经营绩效的关系一直以来都是金融界关注的热点问题之一,但对于它们之间的关系一直都没得出明确结论。本文以我国深市中小上市公司为样本,通过一定的假设和数据处理建立相关计量模型,对我国中小上市公司的资本结构、股权结构及其绩效关系进行实证分析,并用图形形象地展示它们之间的关系,期望对提高我国中小公司绩效提供有益参考。研究结果表明:中小上市公司经营绩效大致与资本结构呈倒U型关系,与股权结构呈U型关系。     

β系数与微观经济杠杆之关系研究

本文对我国钢铁类、能源类和化纤类上市公司2002年和2001年的β系数和微观经济杠杆度(经营杠杆度DOL和财务杠杆度DFL)的关系进行实证研究,得到两个主要结论:(1)回归分析得到我国2002年钢铁类上市公司以及2001年化纤类上市公司的β系数和微观经济杠杆度的参数估计方程;(2)实证结果显示我国钢铁类、能源类和化纤类上市公司的经营杠杆度DOL和财务杠杆度DFL在一定程度上有相互抵销的均衡趋势,验证了微观经济杠杆理论中经营杠杆度DOL和财务杠杆度DFL的均衡假设。     

The first twenty-five years of the European Accounting Association: an American view

Since its emergence at the beginning of the 1990s, numerous companies have adopted the Balanced Scorecard (BSC). This paper tackles two research questions: (1) whether the BSC adds value to companies and (2) if so, how does it contribute to organisational performance. In contrast to previous literature that does not separate these two questions, we rely on an established methodology (Foster and Swenson, 1997) to separate and quantify both the BSC contribution to performance and the way that the contribution is achieved, by applying a unique cause-and-effect scheme to the BSC. Our empirical results are based on survey data collected from 76 business units. They indicate first that the Balanced Scorecard has a positive impact on organisational performance. More specifically, the BSC improves the integration of the management processes and empowers people. Using the Strategy-Focused-Organisation (SFO) model (Kaplan and Norton, 2001), we empirically find that the sources of performance derived from the BSC are primarily of three types: (1) a better translation of the strategy into operational terms, (2) the fact that strategising becomes a continuous process, and (3) the greater alignment of various processes, services, competencies and units of an organisation.     

生产型服务企业发展电子商务就绪能力的影响因素研究

以生产型服务企业为研究对象,建立模型对该类企业发展电子商务就绪能力影响因素进行了实证研究,探究了战略与领导、业务流程、商务活动、人力资源、IT资源和外部环境六大因素对生产型服务企业电子商务就绪能力的影响程度。通过对300家企业进行调研,收集了179家企业的有效数据,基于该数据的结构方程分析结果表明:战略与领导、商务活动、人力资源、外部环境对企业发展电子商务就绪能力均有显著的正向影响,其中战略与领导,商务活动影响较大,而业务流程和IT资源对企业发展电子商务就绪能力的正向影响效应不显著。     

Beziehungsherausforderungen in kommunikativ hybriden Arbeitsumgebungen

This article offers a critical analysis of electronic communication in companies. After a brief review of existing theories of computer-mediated communication, the results of an empirical interview study are presented. Three central problems were found in four Swiss companies, located in German-speaking Switzerland, as there are: The missing context of electronic communication, different forms of user’s demarcation as well as the inflationary use of new media to send messages. A successful dual strategy to deal with these problems lies within the combination of personalizing messages and, at the same time, a media choice that takes the relationship into account.     

Flexible employment practices in Europe: country versus culture

Abstract This paper examines extent to which variances in flexible employment practices across fourteen European countries may be attributed to cultural variances. Data were gathered through a survey of human resource practices in 4,876 companies. The results indicate that national differences between flexible employment practices were explained by cultural differences. Specifically, we find use of part-time work is related to power distance and individualism; contract work is related to uncertainty avoidance and individualism; shift work is related to uncertainty avoidance, power distance and individualism; and telework is related to femininity.     

The impact of team characteristics on the supervisor’s attitude towards telework: a mixed-method study

Abstract

This study examines the impact of team characteristics on the supervisor’s attitude towards telework through a mixed-method approach. First, in the quantitative part, we test hypotheses drawing on disruption and dependency theory, using data of 205 supervisors from four Belgian organizations. The data confirm the hypothesized negative correlation between task interdependence and supervisors’ supportive attitude towards telework, as well as the moderating role of supervisor’s dependency on his or her team on this relation. We found no impact of team heterogeneity and lack of team effort and low performance. Second, we use qualitative data collected through 39 semi-structured face-to-face interviews with supervisors to gain a better understanding of supervisors’ reasoning behind their attitude towards telework. These data provide insight into how task interdependence, team heterogeneity and lack of team effort and low performance affect it. Our team-centred conceptualization of the antecedents of supervisors’ attitude towards telework enables to highlight the key role of structural aspects in shaping supervisors’ attitudes towards telework. This is particularly important for policy, as organizations are better placed to remediate aspects at the team level that contribute to supervisors’ negative attitude towards telework, rather than those at the inter-individual one.     

Human resource management in relation to generic strategies: a comparison of chemical and food&drink companies in the Netherlands and Great Britain

In this paper, specific personnel policies and their relationship to generic strategies are examined in the light of the concept of human resource management (HRM). Since data from twelve Dutch and eight British companies in the food&drink and chemical industries reveal that the implementation of HRM components is subject to a societal effect–and thus HRM has a different meaning in Dutch companies than in their British counterparts–a typology of HRM at a more strategic level is proposed to facilitate the analysis of the relationship between HRM and generic strategies. Although in the majority of cases the HRM policy supports the generic strategy pursued, many problems and paradoxes remain in the analysis of an HRM–strategy fit.     

智力资本与企业战略绩效:基于中国上市公司的实证研究

基于企业资源观的分析框架,从促进企业竞争优势的稀缺战略资源特性出发,构建了智力资本贡献于企业战略绩效的关系模型。采用上市公司2006-2008年的相关数据,对智力资本与企业战略绩效之间的相关性进行了实证研究。研究结果显示物质资本与企业战略绩效显著正相关,人力资本对企业具有积极的价值创造作用,结构资本与企业战略绩效呈一定程度的正相关关系。     

实际控制人的政治身份与审计师选择——来自我国民营上市公司的经验证据

民营上市公司实际控制人的政治身份对公司的经营活动以及审计师选择决策具有重要的影响。以2006年—2009年在深圳和上海证券交易所上市的民营企业为样本、实证检验了实际控制人的政治身份与审计师选择之间的关系后发现,实际控制人具有政治身份的民营上市公司更倾向于选择十大会计师事务所进行审计,并且实际控制人的政治身份级别越高,越倾向于选择十大会计师事务所。     

关系营销在企业营销活动中的应用

本文通过分析关系营销与传统的交易营销的区别,指出企业必须重视关系营销并提出了具体的营销策略。     

Small company purchasing: A research agenda

The small company attracts increasing attention from academia. However, research on purchasing in small companies is still limited, despite the recognised dependence of small companies on external resources. At the same time small companies operate under circumstances that pose different purchasing challenges compared to the large firm. Hence, this article proposes a new research agenda on small company purchasing. A review of the purchasing and small company literatures demonstrates limited interest in this hybrid theme and few cross-literature synergies. In addition, the paper reports on 16 interviews with small company owners. These empirical data complement the theoretical review and provide a basis for formulating the research agenda. Nine research questions are derived from the investigation, emphasising supplier relationship management and the effects of owner behaviour on purchasing as promising future research areas.     

金融发展与企业资本结构调整

为考察金融发展与资本结构调整速度的内在联系,构建一个反映区域金融发展指标,并结合沪深A股2007—2015年上市公司财务数据进行实证研究,实证结果表明：金融发展可以缓解企业融资约束,降低企业资本结构调整成本,最终加快资本结构调整速度,因此金融发展对企业资本结构调整的促进作用在融资约束企业更加显著,同时产权性质对金融发展与企业资本结构调整速度之间的关系存在显著影响。