On the dynamics of fluidity and open-endedness of strategy process toward a strategy-as-practicing conceptualization

The paper aims to contribute to the advancement of our understanding of how strategy practice processually unfolds. It directs attention to temporal relationality, accounting for a philosophical contextualization of practice in the application of the lived experience perspective. As pointed out, practitioners entwine with activities that constitute a nonlinear fluid and open strategy process. It accords to future-oriented movements a dimension of a past, and a dimension of a future to past-oriented movements. What is crucial are not linearity, event, cause, and an entity that moves but present future-oriented and present past-oriented movements, chiseled out by nouns and verbs and their interlinks. Present–future and present–past orientations also account for the iterational, projective and practical-evaluative dimensions of temporal relationality.     

The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal

The purpose of this paper is to provide a systematic and rigorous analysis of the accounting environment in Nepal. Based on the accounting ecology framework developed by Gernon and Wallace (1995) and interviewing selected key stakeholders, it critically examines issues related to the adoption of International Financial Reporting Standards (IFRS) in Nepal. It contributes to the literature by examining issues associated with the adoption of IFRS in a non-colonized developing country. This study finds that the decision to adopt IFRS in Nepal is not driven by the needs of local organizations and is rather imposed by donor organizations such as the Asian Development Bank, International Monetary Fund and World Bank. The findings of this study provide evidence that the adoption of IFRS is likely to be problematic due to the country's contextual environment. Specifically, there is a severe lack of qualified accountants in Nepal and the accounting profession is not ready to adopt IFRS. The study also finds that social problems such as widespread corruption and fraud are likely to cause problems for the adoption of IFRS.     

Bank performance and convergence during the financial crisis: Evidence from the ‘old’ European Union and Eurozone

This paper investigates the process of banking integration in the EU15 countries and the Eurozone by testing for convergence in bank efficiency among commercial banks. We use a two-step approach: First we estimate efficiency by applying an innovative methodological approach that treats banks’ non-performing loans as an undesirable output. Second, we apply the Phillips and Sul (2007) panel convergence methodology to assess the convergence process in European banking. Our results indicate an overall decline in efficiency and no evidence of group convergence following the financial crisis. However, we find the presence of club formation with typically weak convergence. The heterogeneity displayed by the transition parameters for the individual countries and the notable decrease in competition levels post 2008 highlight the impact of the financial crisis on the integration process.     

Accommodating or compromising change? A story about ambitions and historic deterministic scenarios

Despite the basic idea of scenarios as providing a heuristic for identifying, understanding and responding to changed conditions, many scenario studies are criticized for treating the future as an incremental continuation of the past. To understand this discrepancy between theoretical ambitions and actual practice with regard to accommodating change we followed professional futurists around. We observed that futurist curtail and slice time and we identified two temporal repertoires that inhibit different views on how (academic) knowledge about past and present is used in assessing the future: historic determinism and futuristic difference. Our empirically informed analysis is a story about ambitions in line with the futuristic difference, the re-introduction and rise of historic determinism and finally the fall of futuristic difference. Our analysis of foresight in action and foresight output yields that the retreat to historic determinism is a major pitfall for futurists in general. Our story suggest that the futures studies community needs to develop and encourage more adequate responses to the ‘siren’ of historic determinism. Practitioners who aim to employ futuristic difference throughout the foresight endeavour would then be better equipped to succeed in their ambitions.     

财政结构、城乡统筹与经济发展的空间机理研究

文章在构建财政结构及城乡统筹指数基础上,从空间角度对2009年我国经济发展机理进程分析。结果表明：2009年我国31省经济发展存在明显的空间集群特性;财政支出总体表现为促进经济发展,其中非生产性支出作用较为明显,生产性支出对于经济发展的促进作用相对较弱;城乡差异在一定层度上对经济的发展起到遏制作用。另外,空间修正收敛模型显示,1994-2009年我国经济整体呈现明显收敛。     

区域公共卫生服务收敛性研究——基于动态空间面板模型的实证分析

本文在现有财政支出收敛理论和经济增长空间收敛模型基础上,构建了公共卫生服务动态空间收敛理论模型,并采用动态空间面板收敛模型对1997-2006年中国大陆30个省、市、自治区公共卫生服务收敛情况进行了实证检验,结果发现:地区间公共卫生服务并不存在绝对收敛,但是存在条件收敛,差距有所缩小。财政收入的提高、居民收入水平的提高和中央政府转移支付的增加分别从供给、需求和收入效应的角度提高了地区公共卫生服务供给水平。但是,地区间公共卫生服务供给存在显著的空间负效应,降低了地区间公共卫生服务收敛速度,省级政府间未形成趋好竞争,反倒形成了逐底竞争。     

研发创新全要素生产率的空间趋同分析

利用非参数的Malmquist生产率指数方法对1999—2008年中国研发创新全要素生产率(TFP)的变动进行测算,运用趋同理论深入分析了差异的演变规律和内在机制,同时探求造成TFP增长空间差异的影响因素。研究表明:中国研发创新TFP增长存在显著的空间差异;研发创新TFP不仅存在绝对趋同,而且形成东、中、西三大俱乐部趋同,此外还存在明显的条件趋同,信息化水平、利用外资水平、人力资本等是影响中国研发创新活动发展空间差异的重要因素。     

中国创新型产业集群投入产出效率动态演进及区域差异——基于省际面板数据的分析

基于2014—2019年中国内地28个省域面板数据,构建三阶段DEA模型,测度各省域创新型产业集群投入产出效率,运用变异系数和静态面板模型分别检验其σ收敛和β收敛特征,进而揭示东部、中部、西部、东北地区四大区域创新型产业集群投入产出效率的动态演进趋势及区域差异。结果表明,2014—2019年全国创新型产业集群投入产出效率由0.62提高至0.72,更多省域向高效率演进,到2019年,35.7%的省域达到生产效率前沿;中国创新型产业集群投入产出效率存在明显的区域差异,在空间上呈现出东部>中部（与全国平均水平持平）>东北和西部的发展格局,较低的纯技术效率、规模效率分别是制约东北和西部地区效率提升的主因;样本考察期内,全国整体、东部和中部创新型产业集群投入产出效率存在σ收敛,全国整体及东部、东北和西部地区存在绝对β收敛和条件β收敛,而中部仅存在条件β收敛,且不同区域条件β收敛的影响因素不尽相同。据此,针对提升不同区域创新型产业集群投入产出效率提出针对性建议。     

中国金融业资金使用效率的行业差异及收敛性分析

本文基于2007~2013年中国147家金融类公司,使用广义三阶段DEA模型测度金融业整体及各渠道的资金使用效率,并选用泰尔指数和对数离差均值、收敛和俱乐部收敛分别对其进行差异分解与收敛性检验。研究发现,银行业因其规模优势而表现最优,寿险业因其运作机制而表现次之,而财险业却因业务特征为行业垫底。这一效率的差异主要来源于行业内,具有明显的收敛性。保持适度竞争、撬动规模效应无疑是缩小差异的有效路径。     

从经济学到幸福学

传统的经济学认为,增加财富是增加幸福最主要的方法。但是,研究发现,增加财富并不一定能增加幸福。文章分别从适应性理论、可评价性理论和比较、以及时间模式三个方面给出解释。最后,文章将展望经济学新的发展方向。