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51.
中国管理学者在根据主要源自西方管理的理论进行研究时,经常会遇到一些在西方文化背景下行之有效的管理模式,在中国情景下出现"水土不服"。这是因为不同文化背景下思维模式的差异总是被忽视,但这些差异不论在本土化管理学理论探索,还是在中国企业管理实践中都是非常重要的元素。中国传统整体性思维所产生的"后见之明"认知偏差,是国际管理学界正在激烈争鸣的领域。作者认为西方学者片面地强调和放大了整体性思维的弊端,而忽视其存在的正向作用。文章以"互动公平与员工承诺"的员工激励机制为基础模型,在加入"后见之明"认知偏差作为关键调节变量之后,论证了"事后诸葛"并非一无是处,它其实在某些情况下反而可以成为组织的润滑剂。文章也在此基础上,讨论了在中国文化背景下,构建本土管理学理论的必要性和可行性。  相似文献   
52.
Managerial cognition has a fundamental role in the internationalization of firms. However, there exists no coherent understanding of how prior research has examined and captured the cognitive foundations of internationalization. This paper provides a systematic review of this body of literature. The review identifies three main streams of research that, overall, consists of nine more specific research areas. We show that especially the areas addressing (1) managerial learning, (2) characteristics of upper echelons, (3) intra-organizational perceptions, and (4) external actors’ perceptions provide opportunities for the further advancement of internationalization literature. For harnessing these opportunities, we find that the microfoundational approach could support the empirical examination of the cognitive foundations and would notably contribute to the Uppsala model-based theorization of the firm internationalization process.  相似文献   
53.
《Accounting Forum》2014,38(3):170-183
This study offers a unique interdisciplinary perspective on fair value accounting. The growing influence of esoteric financial instruments whose valuation is becoming increasingly complex makes it necessary to focus on actual valuation practices. Based on an extensive review, this paper regards fair value accounting for complex financial instruments as involving processes distributed among actors located inside and/or outside a reporting entity. It also draws attention to collaboration by organizations that apply their external and internal resources to perform complex financial valuations. Furthermore, it demonstrates that cases involving unusual market conditions underline the importance of human interactions to the valuation process.  相似文献   
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55.
以"高校创新创业教育协作网络"组织并开展的"2015年在校大学生创业态度和创业意向调查"为数据来源,分析了来自全国37所本科院校和15所高职院校的15624份问卷。通过探索性因子分析研究了本科学生和高职学生在创业意向、创业态度、创业环境感受和创业要素认知4个构念下多个维度的情况;通过单因素方差分析研究了本科学生和高职学生在创业意向、创业态度、创业环境感受和创业要素认知方面的差异。研究发现:高职学生的创业意向比本科学生强烈;本科学生和高职学生都认为自我实现是创业的最大价值;本科学生偏向于将经济追求置于第二位,而高职学生认为社会贡献是第二位的;高职学生比本科学生对创业环境的认可度更高,两者在家庭环境感受上的差异最大;本科学生和高职学生都认为创业成功的关键要素中"资源要素>理念要素>社会要素"。在上述研究结果的基础上,对国内高校开展差异化创业教育提出了相关建议。  相似文献   
56.
This article seeks to offer insights into the connections between Charles S. Peirce and Thorstein B. Veblen regarding their understanding of the logic of scientific thought and cognition. In this sense, this work explores how both Veblen and Peirce dismissed the Cartesian notion of unmediated cognition and how they sought to depict cognition as a process. Furthermore, this article presents Peirce’s concept of “social impulse” and Veblen’s “principle of adaptation” as complementary perspectives on science and cognition that have strong evolutionary content.  相似文献   
57.
文人园林营建过程中,园居植物的获取、选择、栽培以及品赏亦是一个较为复杂而必备的过程。江南常熟静圃(现名赵园)为晚清文人赵烈文所建。通过分析赵烈文撰写的《能静居日记》,并结合其他史料考证,在当时沿袭的文人审美标准下对同治四年至光绪十三年静圃中的植物应用过程及方式进行阐释,旨在获得关于晚清时期江南文人园林植物的历史性认识:静圃建园过程中植物主要通过苏州花肆购买、友人间赠送以及与种树人直接交易等方式获取;园中植物虽以地景、盆景区分,但种类选择与高濂、文震亨、李渔等给出的品赏范围并无明显差异;在定期维护的基础上,须保证后园可四时赏花,其中以春桃、夏荷、秋菊、冬梅为最,且植物的实用功能一直被延续。  相似文献   
58.
农民是农地产权制度最重要的参与人,其认知会影响到改革中制度效率的发挥。该文重点分析了成都市农地产权制度改革中农户的产权认知状况。研究表明,农户对农地产权的各项权能具有不同的认知,认知水平还有待提高;分析了农户产权认知中存在农地集体所有观念淡薄、承包经营权认知不清、产权知识获取渠道单一以及欲实现农地抵押权等问题;在此基础上,提出了提高农户产权认知能力的对策建议。  相似文献   
59.
Given the inherent risk of innovative activity, firms can improve the odds of success by pursuing multiple parallel objectives. Because innovation draws on many sources of ideas, firms also may improve their odds of successful innovation by accessing a large number of knowledge sources. In this study, we conduct one of the first firm‐level statistical analyses of the impact on innovation of breadth in both innovation objectives and knowledge sources. The empirical results suggest that broader horizons with respect to innovation objectives and knowledge sources are associated with successful innovation. We do not find diminishing returns to breadth in innovation objectives, which suggests that firms may tend to search too narrowly. We interpret these results in light of well‐known cognitive biases toward searching in relatively familiar domains. Copyright © 2009 John Wiley & Sons, Ltd.  相似文献   
60.
This paper reports the findings of two experimental investigations into the efficacy of a causal cognitive mapping procedure as a means for overcoming cognitive biases arising from the framing of strategic decision problems. In Study 1, final year management studies undergraduate students were presented with an elaborated strategic decision scenario, under one of four experimental conditions: positively vs. negatively framed decision scenarios, with prechoice vs. postchoice mapping task orders (i.e., participants were required to engage in cognitive mapping before or after making a decision). As predicted, participants in the postchoice mapping conditions succumbed to the framing bias whereas those in the prechoice mapping conditions did not. Study 2 replicated and extended these findings in a field setting, on a sample of senior managers, using a decision scenario that closely mirrored a strategic dilemma currently facing their organization. Taken together, the findings of these studies indicate that the framing bias is likely to be an important factor in strategic decision making, and suggest that cognitive mapping provides an effective means of limiting the damage accruing from this bias. Copyright © 1999 John Wiley & Sons, Ltd.  相似文献   
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