我国企业战略环境下的结构性成本动因

文章首先从战略环境角度,为企业战略成本动因规划做铺垫。其次,基于已有的结构性成本动因理论,结合我国自身特点,在宏观层面上,主要从政治、经济、人口、文化等角度扩展后,进一步丰富了结构性成本动因的内容。最后,阐述了结构性成本动因的适度性、相互作用和以动态的眼光进行分析,表明企业要正确认识结构性成本动因。     

Project management improvement efforts—creating project management value by uniqueness or mainstream thinking?

This paper presents a research study that is part of the large international Project Management Institute (PMI)–sponsored research project the “Value of Project Management.” Three case studies have been conducted on Norwegian enterprises. This article focuses on how enterprises improve project management and presents the improvement efforts and the stated reasons behind them. There are striking similarities as to the prioritized ways the enterprises have chosen to make improvements: use of a rather standardized model for project work and internal schooling activities. The enterprises all explain their efforts as internally driven, even if some consultancy assistance was used. This article discusses three drivers behind the improvement efforts: an economic perspective, a new institutionalism perspective, and an innovation perspective. This article identifies indicators pointing to all drivers and helps us understand why and how enterprises are improving project management. The importance of research on the practice of the most capable enterprises within the project management field is acknowledged.     

农民工社会融合的概念建构与实证分析

论文建构了农民工社会融合的概念体系,并以此为基础对农民工社会融合的现状进行实证分析。社会融合包括文化融合、社会经济融合和心理融合三个维度,其中社会经济融合是方向无涉的,而文化融合和心理融合具有双向性。概念将市民纳入研究视野,为农民工融合状态的评估提供了标尺,有助于对农民工社会融合现状的准确理解。论文的重要发现包括：农民工文化融合的首选策略是融合策略,心理融合以融合型和融入型为主,制度障碍是导致农民工社会经济地位低下的重要因素。     

Health information and diet choices: Results from a cheese experiment

This study reports results from a choice experiment on semi-hard cheese from Norway. About half of the 408 participants were exposed to diet-related health information before performing either a choice or a ranking task, while a control group did not receive such information. The effects of health information on marginal willingness to pay for low-saturated-fat, low-fat and organic cheese are analyzed using rank-ordered mixed logit models. Cheese preferences are clearly affected by exposure to health information. On average, the health information group is willing to pay a price premium of 27.2% (NOK 24.5 per kg) for low-saturated-fat cheese and 14.4% (NOK 13.0 per kg) for low-fat cheese. This is respectively 1.73 and 2.89 times more than corresponding price premiums in the control group. Non-college, medium–high income, age 50–70 and female participants are more clearly affected by health information than college, low income, age 30–49 and male participants. Subjective statements on diet-health knowledge and awareness are used to discuss these findings. Our results suggest that provision of health information is likely to reduce educational differences in diet-health knowledge and thus dietary behavior. Low income participants seem to be constrained by high food prices, but not by lack of knowledge or awareness. Finally, due to lack of diet-health awareness, reaching out to young people and particularly males through health information policies seems difficult.     

Strategic foresight in corporate organizations: Handling the effect and response uncertainty of technology and social drivers of change

Today many companies in many industries put a lot of efforts into monitoring and investigating emerging drivers of change in their business environment, particularly in relation to new technologies and events in the social, economic, political and ecological landscapes which surround their industry. So far scholars in the literature on foresight and future studies focused on the techniques and practices for analysing the “state” uncertainty about the likely path of evolution of emerging drivers of change. Anyway, less attention was devoted to the “effect” uncertainty about the impact of drivers of change on the competitive position of the firm and to the “response” uncertainty about how to take advantage of these drivers. These are the main issues we take into account, through a field research on firms that, notwithstanding they were able to properly assess the likely evolution (state uncertainty) of relevant drivers of change in their industry, either were successful or dramatically failed in handling the effect and response uncertainty of these drivers. Moreover, we carried out multiple case studies of some large companies that have established an organizational unit dedicated to strategic foresight. Overall, the results of our research may contribute to improve the effectiveness of strategic foresight and to increase its value added to the planning process of corporate firms, while providing helpful insight to public organizations that promote foresight exercises for enhancing the competitiveness of local firms.     

浅析作业成本法的应用

作业成本法从20世纪80年代中期以来,就是国外相关领域所研究的一个热点,由于传统成本会计在很多方面存在不足,所以很多会计学家着手研究作业成本法。随着研究的深入,作业成本法首先在比较先进的制造企业中开始运用,并取得了一定的成效。同时,由于作业成本法在一些先进制造企业的成功应用,相关研究人员看到,作业成本法不仅可以改变传统成本核算方法的不足,而且还可以为企业成本管理提供很好的核算基础。     

Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*

This study critically evaluates research published by Contemporary Accounting Research (CAR) between 1984 and 2021 using bibliometric analysis. We examine the following: (i) CAR's publication quality and the factors associated with its citations and (ii) CAR's scope regarding research diversity, methods, authors geographical dispersion, and collaborative networks. The methodology permits observation of finer collaboration details and research patterns not apparent by simply categorizing the data. We use tools such as performance analysis, coauthorship analysis, bibliographic coupling, and regression analysis. The bibliometric analysis shows improvement in CAR's CiteScore and source-normalized impact per paper over time, consistent with publishing high-quality research. Our analysis reveals that authors' geographical affiliations, research subject areas, and research methods are not systematically associated with citations across our various subsamples. A notable exception is that research on audit topics generates more citations than studies examining financial accounting topics. Other factors significantly and positively associated with citations include article age, article length, number of authors, order of author names, and number of references. We also show that CAR has become more diverse regarding author affiliations, subject areas, and research methods than most leading accounting journals. Only Accounting, Organizations and Society emerges as more diverse, thereby serving as a benchmark for CAR in the future. CAR should consider focusing on high-interest areas to boost citations and tightening its acceptance criteria.     

Volatility in Oilseeds and Vegetable Oils Markets: Drivers and Spillovers

Food price volatility has re‐emerged as an important topic of political discussion since the food price crisis of 2007–2008. Different volatility drivers have been identified for different markets in the theoretical and empirical literature. However, there is no comprehensive analysis that considers a large number of potential drivers and investigates their joint effects in a dynamic model of interrelated markets. Our study provides such a volatility analysis for the oilseeds and vegetable oils markets. We use a common GARCH approach and a VAR model to identify volatility drivers and spillover effects. Our results show that exchange rate volatility is very important. However, the hotly debated financialisation of commodity markets is not found to be volatility increasing in our monthly data. Impulse response functions show strong spillover effects. Because many volatility drivers found to be important in other markets have no significant effect in our study, our results suggest that volatility drivers are market specific. This implies that any volatility‐reducing policies need to be designed for the market in question.     

Convergence Triggers in Africa: Evidence from Convergence Clubs and Panel Models

This paper investigates the formation of convergence clubs and examines the drivers of growth convergence in Africa by accounting for individual heterogenous effects and establishing transitional paths. We particularly employ the sophisticated log t test to identify underlying convergence clubs and use LSDVC as a benchmark model for analysing the drivers of convergence. We also apply the System Generalized method of moments (GMM) model for sensitivity purposes. Our results reveal four core convergence clubs; seemingly characterised by the measures of institutional stability with distinct transitional paths. We consequently highlight the importance of initial conditions, human capital and institutions in the formation of convergence clubs. Thus, the paper provides insights into the adoption of differentiated development policies consistent with the specific conditions of African countries with the integration agenda driven by accelerated levels of human capital development and technological progress.     

A GIS-based methodological framework to characterize the Resource Management Domain (RMD): A case study of Mewat district,Haryana, India

Resource Management Domains (RMD) represent a way to characterize land units, based on biophysical and socioeconomic characteristics. This concept has been applied to delineate and characterize sustainable land units for agricultural use in the Mewat District of Haryana, India. A GIS-based framework was conceptualized to characterize RMD and appropriate biophysical and socioeconomic parameters were identified based on local conditions and expert opinion. The biophysical characteristics of the region were represented by soil (soil erosion and fertility) and groundwater (groundwater quality, potential and vulnerability) parameters. Population density, landholding, cropping pattern, irrigation source, fertilizer type, sprinkler density, tubewell type and tractor density were considered for socioeconomic characterization. Each of these parameters was modelled and mapped using well established methods The biophysical and socioeconomic parameters were integrated using a multivariate clustering method. The integration modelling results in the delineation of the region into seven RMDs, which were validated with two focus group discussions (FGD) in each of the RMD’s. The correlation between the RMD modelling results and the FGD was found to be more than 90% in five RMDs and 65% and 39% in the remaining two RMDs respectively. The result was also validated with feedback from the local administrative authorities. The study charts a sound basis for policy makers for taking the necessary steps to address location-specific differential agricultural needs in any region.