企业领导权变奖励影响员工职业承诺机理探讨

企业领导权变奖励影响员工职业承诺有赖于由员工心理契约违背中介完成并受制于员工权力距离的调节。笔者基于组织公平理论,构建了企业领导权变奖励影响员工职业承诺机制的一个有调节的中介模型,在此基础上以590份来自对中国大陆企业普通员工问卷调查的有效数据,运用层级回归和bootstrap方法实证检验了企业领导权变奖励与员工职业承诺之间的关联。检验结果证实：企业领导权变奖励显著正向影响员工职业承诺;员工心理契约违背部分中介作用于企业领导权变奖励对员工职业承诺的影响;员工权力距离既与企业领导权变奖励影响员工职业承诺的关系负相关,也反向调节此间员工心理契约违背的中介作用。本研究通过尝试性地将员工心理契约违背和员工权力距离等相关变量引入对企业领导权变奖励影响员工职业承诺关系模型的实证检验,揭示了企业领导权变奖励对员工职业承诺的相关影响机理,从领导奖励层次与员工职业承诺的关联上扩展了组织公平理论的应用边界,丰富了有关公司内部治理方面的现有文献,研究结论有助于为企业经营管理中制定科学合理的奖惩条例和处理好企业领导与员工的干群关系提供理论依据。     

领导情绪劳动对员工组织认同的影响研究——变革型领导的中介作用

基于中国文化情境,使用跨层次分析方法考量领导情绪劳动对变革型领导和员工组织认同的影响。结果表明:浅层行为与组织认同负相关,深层行为、真实情绪表现分别与组织认同正相关;变革型领导在领导情绪劳动与员工组织认同关系中起部分中介作用;领导成员交换关系在变革型领导与员工组织认同之间起调节作用。因此,企业领导宜调节自己的情绪和塑造自己变革型领导风格,增强员工组织认同感,提升管理效率。     

教练型领导影响新员工角色社会化机理研究

教练型领导能够影响新员工角色社会化,在此过程中领导-成员交换关系以及自我效能感分别发挥着中介和调节作用。笔者基于社会交换和组织认同理论,剖析了教练型领导影响新员工角色社会化的机理。通过对6家大型企业进行问卷调研,并采用层次回归方法,实证检验了教练型领导与新员工角色社会化的关系。实证检验结果显示：教练型领导对新员工角色社会化有显著的促进作用,领导-成员交换关系在其中发挥着中介效应;自我效能感在教练型领导与新员工角色社会化的关系中起正向调节作用,当新员工处于高自我效能感状态时,可以强化领导-成员交换关系的中介效应。基于此,笔者建议企业应注重对新员工的指导和帮助,为其提供便捷有效的沟通渠道,从而提高领导-成员交换关系的水平;管理者还可根据新员工情况进行适度授权,增强新员工的自我效能感。本研究通过揭示教练型领导影响新员工角色社会化机理,从角色社会化层次拓展了组织认同方面的学术性探讨,可为企业激发新员工潜能并增强其组织归属感提供借鉴。     

悖论式领导对员工工作绩效的影响：二元工作激情和角色认同的作用

依据企业员工调查问卷数据,基于自我决定理论,考量悖论式领导对员工工作绩效的作用机制和边界条件。结果表明：悖论式领导与员工角色内绩效、角色外绩效均显著正相关,和谐型工作激情在其中发挥中介作用,强迫型工作激情仅中介悖论式领导与角色内绩效之间的关系;角色认同削弱了悖论式领导与和谐型工作激情的正向关系,但会强化悖论式领导对强迫型工作激情的负向影响。     

变革型领导与工作满意度相关关系的中介变量研究

变革型领导对员工相关工作态度、工作绩效及行为等方面的影响效果及机制问题受到了越来越多学者的关注。工作满意度对企业的发展至关重要,已有研究表明变革型领导风格显著影响员工工作满意度,但它们之间有时并不表现为必然的直接关系,还可能受到中介变量的影响,已被证实具有中介作用的变量包括效能感、心理授权、信任和工作特征等。     

企业领导道歉负向影响员工反生产行为机制探究

企业员工由于遭遇领导冒犯所引发的反生产行为因领导道歉改变其负面预期而有所减少。笔者基于资源保存理论,在构建了一个企业领导道歉影响员工反生产行为机制模型的基础上,以分别在两个时间点收集的388份有效追踪数据,运用Mplus软件实证检验了企业领导道歉与员工反生产行为的关系及其变化。检验结果证实：企业领导道歉对员工反生产行为具有显著的负向影响;领导认同和情感承诺分别在领导道歉与员工反生产行为关系间发挥中介作用;领导虚伪感知既负向调节领导道歉对领导认同的影响,也负向调节领导认同在领导道歉与员工反生产行为间的中介作用。本文通过将领导认同、情感承诺和领导虚伪感知等变量尝试性地引入到企业领导道歉影响员工反生产行为模型之中并付诸实证检验,拓展了资源保存理论的应用边际,揭示了企业经营中领导道歉与员工反生产行为二者之间的内在关联,丰富了有关企业管理中领导行为方面的现有文献,研究结论可以为企业领导处理内部人际关系和提高企业治理水平提供理论依据。     

家长式领导对组织公平感的影响心理授权感知的中介作用

家长式领导的文化基础是"家"为核心的中国文化,因此,一些学者认为家长式领导存在于我国第一个在中国香港、中国台湾和中国大陆的组织。第一个研究家长式领导提出这个概念的"家长式领导"是西方学者。本文研究家长式领导对组织公平的影响,以心理授权感知为中介变量。我们发现:(1)上级领导的仁慈领导、德行领导对下属的组织公正感有积极的影响,权威领导则有消极的影响;(2)家长式领导对心理授权感知起着显著正向作用;(3)心理授权感知在家长式领导和组织公平之间的关系中起着完全中介作用。     

创业导向有助于激发员工创新行为吗——创新意愿的中介作用

创新创业浪潮下,组织创业导向与员工创新问题已成为学术界探讨的前沿论题,是提升组织创新能力的关键环节.基于以往文献回顾,从社会认知视角,探讨组织创业导向对员工创新行为的作用机理,并分析个体创新意愿在作用过程中的调节效应.通过问卷调查获取湖南省9家企业264份有效问卷,采用SPSS21.0和 AMOS17.0对数据进行处理,验证假设.结果显示:创业导向与员工创新行为存在显著正向影响,与员工创新意愿具有正向关系;员工创新意愿与创新行为显著正相关;员工创新意愿在创业导向与创新行为关系间发挥中介作用.     

互联网金融理财用户忠诚致因——双平台对比视角

拟探究互联网金融理财用户忠诚形成机制及其在不同平台之间的差异。借鉴消费者忠诚和网络外部性理论构建互联网金融用户忠诚致因模型,并收集余额宝和薪金宝两个互联网金融理财平台用户的数据进行对比实证分析。结果表明,"忠诚来源于满意的假说"仍然适用于互联网金融理财服务,但满意的中介作用只存在于感知价值、感知愉悦性与忠诚的关系之中;平台类型对于网络外部性、感知愉悦性的影响过程具有调节作用。     

组织支持感对员工工作绩效的影响——组织公民行为的中介作用

本文研究组织支持感对员工工作绩效的影响,以组织公民行为为中介变量。我们发现:组织支持感对员工的工作产生了积极的影响性能;组织支持感的积极影响组织公民行为;组织公民行为在组织支持感与员工工作绩效起着中介作用。     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.     

The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia

So far as the available evidence allows, this paper examines the life and career of John Spence Ogilvy, foundation member of the Society of Accountants in Edinburgh in 1854, who emigrated to Melbourne in 1856, but did not play a part in the development of an organized accounting profession in Australia. The paper also attempts to explain the gap of thirty-two years between the formation of the first accounting bodies in Edinburgh and Melbourne.     

Female CFOs and loan contracting: Financial conservatism or gender discrimination? – An empirical test based on collateral clauses

Based on signaling and gender discrimination theory, we examine whether chief financial officer(CFO) gender matters to bank–firm relationships and the designing...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

<正>The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.