基于现代城市发展实践的生态相关者协同分析

简要概括了现代城市发展实践的生态相关者、生态利益相关者管理理论等相关概念,依据协同论从生态城市、生态相关者两个角度讨论了生态相关者在外部竞争环境作用下系统行为,考察了生态组织和其生态相关者相互作用的子系统,说明生态相关者之间以及其与生态城市外部环境之间是相互制约、相互耦合的关系,它们通过激烈斗争而达到一种协同状态。     

Struggles in organizational attempts to adopt new branding logics: the case of a marketizing university

Recent research underlines that strong branded identities are created through co-creational processes in which multiple stakeholders are actively involved and brand identities are matched with cultural, political, and economic forces in society. However, there is a lack of in-depth research into how organizations attempt to adopt new branding logics. To address this research gap, we conduct a study of a university that is rebranding itself in accordance with a new market-oriented, service-dominant logic. While harmonic value co-creation between the brand and stakeholders is emphasized in an earlier literature, our study shows that attempts to adopt these logics trigger contradictory and adversarial interpretations among stakeholders about the role and identity of the focal actor vis-à-vis their own. We conclude that adopting new branding logics involves struggles and dynamics of power and resistance, which have passed unnoticed in earlier research. Resistance is not only targeted toward the brand's symbolic meanings and conducted by marginal consumer groups to enhance their own identities. Rather, it can also be targeted toward the tangible resource roles that stakeholders are expected to assume vis-à-vis the brand, and conducted by various stakeholder resistors – with the outcome of undermining and shifting the essence of the brand itself.     

State-controlled economies vs. rent-seeking states: Why small and medium enterprises might support state officials

This study examines the reasons for support that small and medium enterprises (SMEs) provide to government representatives of their choice (in the form of donations, influence through their networks, information and votes). The study tests stakeholder and social capital approaches as legitimate explanations for SMEs’ relationships with state representatives in different transition economies, specifically Belarus and Ukraine. The study shows that the stakeholder approach is sensitive to business environments and more applicable in a rent-seeking state where the parties perceive value in their exchange. Social relations motivate the SMEs’ support in both types of transition economies.     

基于工程项目关键利益相关者的成本控制模型

我国建筑工程项目在成本控制水平上过多停留在子项目水平,缺乏利益相关者的系统性考虑,因此需要不断探索与改进,提高成本控制的动态性与系统性。基于对工程项目成本控制的参与程度,将其关键利益相关者划分三类,即高控型利益相关者、中控型利益相关者及低控型利益相关者,运用层次分析法(AHP),提出从业主、项目经理及外围群体的成本控制动态模型,辅以武汉某工程为实证分析,对工程项目成本控制研究提供借鉴意义。     

The Views of ‘Knowledge Gatekeepers’ About the Use and Content of Accounting Textbooks

This study examines financial accounting educators' views about, and use of, recommended course textbooks in the UK. In particular, this research explores the factors that influence the selection of a recommended text, the role it plays on the course, and educators' perceptions of the worldview that underpins their chosen text. Drawing on the results of a questionnaire survey and semi-structured interviews with introductory financial accounting educators, this study draws attention to ideological issues concerning accounting textbooks. In particular, findings from this research suggest that a number of educators feel that their recommended textbooks should discuss the information needs of a broad range of stakeholders and supplement their text with materials that provide alternative perspectives or which draw attention to current issues in accounting. Moreover, a number of the participants indicated that their textbook had ideological characteristics in so far as they had an overly technical focus which ‘obscured’ the values that underpinned them.     

University Accounting Curricula: The Perceptions of an Alumni Group

Abstract

Many of the problems associated with accounting education could be due to at least two reasons: inadequate attention given to the design of accounting programmes, and the narrow view of stakeholder approach adopted in examining education issues. The existing literature mainly focuses on students' perception about issues such as teaching quality, alumni experience in major accounting firms, and so on. This paper deals with the design of accounting programmes, and proposes to ascertain the views of an important stakeholder group (i.e. alumni) on this issue. The findings of this study give credence to some of the generally held views, e.g. that it is no longer appropriate for tertiary education providers to adopt a one-size-fits-all approach. However, in some other areas, the findings represent a stark contrast to the views on certain issues promulgated by the professional bodies in New Zealand and overseas including the USA, (for example, the issue of appropriate proportions of accounting, business and liberal studies in an accounting programme). Notably, the respondents in general placed a low importance on auditing as part of an education programme. Further, in terms of the emphases that should be placed in an accounting programme, contrary to the endorsement in the literature, ‘work experience’ was not considered as important as other areas of emphasis, (e.g. global perspective, local perspective, professionalism and social and environmental perspective).     

The issue network: reshaping the stakeholder model

Who is a stakeholder? In this paper, stakeholders are defined in terms of who has a stake in an issue instead of who has a stake in a firm, and in so doing introduces the idea of an “issue network.” Drawing on concepts familiar to the social movements (sociology) and interest groups (political science) literatures, I argue that members of an issue network can be identified as those with grievances, resources, or opportunities. To illustrate this argument, I consider the issue of land use in the western United States, showing how various environmental organizations might fit into such a land use network. I conclude with the INSPIRE model, which locates my argument in this larger model of stakeholder management currently being constructed in the stakeholder literature. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

A comparison of the National Geographic Stewardship Scorecard Ratings by experts and stakeholders for selected World Heritage destinations

The National Geographic Society Center for Sustainable Destinations Stewardship Scorecards for 2003 and 2006 compared ratings by “experts” for 33 World Heritage Site destinations. Nine (27.3%) improved by four or more points and six (18.2%) decreased by four or more points in the three years. In 2006, local stakeholders rated these World Heritage destinations using the same criteria as the experts. Stakeholders rated six destinations (18.2%) lower and almost half of the 33 destinations (48.8%) increased by five or more points. A moderate positive correlation was determined between the ratings of the experts and stakeholders. Comments by experts and stakeholders related to each of the scorecard criterion measures were analyzed. ANOVA and t-test were performed to examine the six stakeholder categories ratings for each of the six criteria and the results are presented. The assumptions and limitations of the survey methodology are discussed along with recommendations for improving the Destination Stewardship Scorecard Survey.     

Tourism and Poverty Alleviation: An Integrative Research Framework

The past decade has seen an upsurge of interest from the governments and development organisations in a tourism-based approach to poverty alleviation. More specifically, poverty alleviation has been established as a major priority within the United Nations World Tourism Organisation (UNWTO) itself, as is evidenced by the launching of the concept of ST-EP (Sustainable Tourism as an effective tool for Eliminating Poverty). In contrast, the implications of tourism for poverty alleviation have been largely neglected by the tourism academic community. Relevant research to date is fragmented, limited in scope, and lacks a consistent methodological development. To address these deficiencies, this paper presents an integrative research framework, which synthesises multiple perspectives and can be used as an overarching guideline to stimulate and guide other future enquiries on tourism and poverty alleviation. Towards this end, a number of research needs and opportunities have also been identified and suggested along with the presentation of the framework.     

Appearance-related consumption among dating,cohabiting and married consumers: a comparison between men and women

This paper explores press releases, a neglected area of retail and marketing research, from leading British supermarket retailers over a two-year period to December 2002. Major themes for press releases are found to be products and services, corporate social responsibility, and corporate affairs and performance, although individual retailers show different emphases. A stakeholder engagement approach demonstrates how the releases seek to build networks of common interest, which is particularly demonstrable in relation to support for British farming and charitable activities. However it is noted that both these could be considered “easy targets”, grateful for any support they can obtain.