Smart technology and service employees’ job crafting: Relationship between STARA awareness,performance pressure,receiving and giving help,and job crafting

Owing to the rapid spread of smart technology, artificial intelligence, robotics, and algorithms (STARA), service jobs are being replaced by these technologies. Despite the potential effect of STARA awareness on employee outcomes, surprisingly few studies have explored its role service employees' work outcomes. Addressing this gap, our research assessed the mediating relationship between STARA awareness, performance pressure, and job crafting, as well as the moderating effects of help-receiving and help-giving on this relationship. We conducted a quantitative study for 301 South Korean service employees using surveys collected at two points in time. The results indicated that service employees' STARA awareness positively affected job crafting through performance pressure. Furthermore, the association between STARA awareness and performance pressure was more prominent for higher levels of help-receiving than for lower levels of help-receiving. Help-receiving further moderated the indirect effect of performance pressure on the STARA awareness and job crafting relationship. While the mitigating effect of help-giving was not supported, we observed a significantly positive association between STARA awareness and performance pressure only when help-receiving was high and help-giving was low. These findings contribute to the literature on technology in the retailing sector by uncovering how STARA awareness affects service employees’ performance pressure and job crafting and the roles played by help-giving and help-receiving in this relationship.     

创新生态系统视角下价值共创如何影响企业创新绩效——一个有调节的中介模型

以创新生态系统为视角，引入创新资源互动与生态系统规范机制为中介变量和调节变量，探究价值共创如何影响企业创新绩效。基于307家企业样本数据，运用结构方程模型、Bootstrap和层级回归方法对数据进行分析。研究发现：创新生态系统中，价值共创不完全直接影响企业创新绩效；创新资源互动部分中介价值共创对企业创新绩效的影响；生态系统规范机制部分正向调节价值共创对创新资源互动的影响。最后提出，创新生态系统调控方与企业要差异化地制定提升创新绩效的实施方案，营造活跃的创新资源互动氛围，形成并完善系统内生态规范机制。     

不确定环境下创业型领导如何提升组织创新绩效

创业型领导是企业应对高度不确定环境的有效领导力，通过机会开发、变革创新保持竞争优势与实现可持续发展。依据战略创业理论和效果推理理论，对高科技企业高管和员工展开问卷调查，探究不确定环境下创业型领导对组织创新绩效的影响机制。结果表明：创业型领导正向预测组织创新绩效；组织即兴在二者之间起部分中介作用；环境动态性正向调节创业型领导与组织即兴关系，并进一步调节组织即兴在创业型领导与组织创新绩效间的中介效应。该研究发现对企业充分发挥领导效能、促进组织创新具有重要指导意义。     

关系质量对企业知识创造绩效的作用机理：一个被调节的中介模型

基于嵌入性视角，分别引入知识转移、合作模式作为中介变量和调节变量，深入探究关系质量影响企业知识创造绩效的内在机理。利用277份来自全国多地的制造业及高新技术企业调查问卷，采用多元回归方法进行实证研究。结果表明：经济型和社会型关系质量均正向影响企业知识创造绩效；社会型关系质量通过元素知识和架构知识转移正向影响企业知识创造绩效。在契约治理模式下，经济型关系质量更倾向于通过元素知识转移正向影响企业知识创造绩效；在股权治理模式下，社会型关系质量更倾向于通过架构知识转移正向影响企业知识创造绩效。     

Adoption des Politiques de Protection de l'Environnement et performance des Entreprises Camerounaises

The objective of this paper is to evaluate the effect of the environmental protection policies of by Cameroonian firms on their performance. It uses the endogenous switching regression technique and propensity scores applied to micro-data from 639 firms in Cameroon. The results show that only 17% of firms adopt these measures, while on average 85% of firms produce solid, gaseous or liquid waste. The results also indicate that the adoption of these environmental protection policies increases operating costs while significantly improving the turnover and the performance of the productive capacity of the company. These increases are 39.11%, 58.6%, and 38.63% for operating costs, turnover and return on productive capacity of the company, respectively. However, firms can also suffer significant losses resulting from the non-adoption of environmental policies. In fact, firms that do not adopt environmental protection policies have their performance reduced by an average of 1.625 percentage points.     

Because you're worth it? Determinants of Vice Chancellor pay in the UK

Wage inequality has increased across most developed nations; this has been manifested in a wide range of organisations and sectors, with implications for well‐being and sustainability; within UK universities, this has become increasingly visible. There is increasing pressure on universities to deliver social and economic impact in an increasingly market‐driven and metric‐driven environment. In the UK context, increasing financial pressure has led to both an escalation of student fees and constrained wage growth for faculty. In contrast, most Vice Chancellors have secured substantive pay packages raising concerns that regulatory failures may be contributing to the rise. We show that Vice Chancellors use their internal power within organisations to extract a disproportionate amount of the value created by the institution. However, we encountered much diversity according to the quality of governance, highlighting the extent to which not only contextual but also internal dynamics drive wage inequality.     

政府随机审计的动态博弈模型及政策启示

本文在一个三阶段动态博弈框架下，对政府随机审计过程中的政府审计机关与政府审计对象以及国家与政府审计对象之间的动态博弈特征进行了分析。分析结果显示：政府审计机关与政府审计对象之间存在一个纯策略纳什均衡，而国家和政府审计对象之间存在一个混合策略纳什均衡。政府审计对象接受国家实质性审计的概率是政府审计对象被政府机关审计发现违规或不作为后的惩罚倍数的单调递减函数，而政府审计对象的违规或不作为的概率分别是政府审计对象被政府机关审计发现违规或不作为后的惩罚倍数和政府审计对象的应尽义务或责任的单调递减函数，却是政府审计机关审计行为成本的单调递增函数。同时，结合研究结论和中国政府审计全覆盖的现实，给出了一些政策建议。     

投资持股关系中的“共享审计师”效应研究

以2007—2015年我国资本市场上具有投资持股关系的上市公司为样本，通过研究持股方和被持股方聘请同一家会计师事务所对持股双方各自审计收费和审计质量的影响，探讨投资持股关系的“共享审计师”中，“信息共享”效应与“低价揽客”效应谁更明显。研究表明，当具有持股关系的两家公司共同聘请同一家会计师事务所后，“信息共享”效应更明显，表现为持股双方的财务报表审计质量和持股方的审计收费显著提升。进一步研究发现：持股双方在不同情况下会选择性价比最高，最有利于自身的方式来获取信息，以谋求“信息共享”效应最大化。     

Examining the extent of and determinants for sustainability assurance quality: The role of audit committees

This study examines the extent of and determinants for sustainability assurance quality. Data comprise sustainability assurance statements published by the top 100 listed companies in Australia and New Zealand from 2017 to 2019. The findings indicate that Australian companies lead their New Zealand counterparts in sustainability assurance. Although sustainability reporting has risen, assurance rates remain significantly low. Accountants dominate the market, and companies prefer to use their own auditors for sustainability assurance work. Sustainability assurance quality is poor and does not vary significantly among Australian and New Zealand companies. Low-quality sustainability assurance plays a limited role in mitigating potential stakeholder–agency conflicts. The regression analysis indicates that audit committee characteristics such as members' independence, industry/market expertise, and attending meetings enhance sustainability assurance quality, whereas audit committee size has no affect. These findings suggest that audit committee characteristics such as independence, industry expertise, and regular meeting attendance have the potential to reduce stakeholder–agency conflicts by improving the quality of sustainability statement assurance. Our findings build on the sustainability assurance literature by exploring current trends in sustainability assurance practices in Australia and New Zealand where corporate governance codes have been recently revised. Further, these findings are timely given recent changes in standards (International Standard on Assurance Engagements [ISAE] 3000 and Global Reporting Initiative [GRI]). Our study contributes to the audit committee literature and sheds light on the role played by audit committee characteristics on sustainability assurance statement quality. The study findings potentially offer useful insights for practitioners, standard setters, and regulators.     

知识型员工双重社会网络对企业创新绩效作用机制研究

基于企业基础资源观和组织学习理论，从知识型员工个人和组织社会网络两个方面构建知识型员工双重社会网络影响企业创新绩效的理论模型，分析知识共享、组织学习及资源整合在员工双重社会网络对企业创新绩效影响机制中的作用。结果表明：知识型员工双重社会网络对科技型企业创新绩效的作用路径有3条，资源获取与整合、知识共享与学习及员工动态创新能力分别在其中发挥中介作用；在不同类型组织文化环境中，知识型员工双重社会网络对企业创新绩效的作用特征、作用重点以及作用机制存在显著差异，内部整合维度主要通过知识共享和组织学习影响企业创新绩效，外部适应维度主要通过隐性知识传播和资源整合影响企业创新绩效。