University Audit Departments in the United States

Internal auditors of public and private universities were asked about their selection processes, supervisors, and activities. At public institutions, the governing board selects the internal auditor, the president supervises the work and more audit findings are implemented. Private institutions have more audit committees that are involved with the internal auditors' activities and their auditors perform more program audits. Thus, although public universities are following professional guidelines more closely, suggesting more accountability, private universities have greater access to audit committees and perform more value-added audits.     

The Euro and the Dollar, 1998

There is no immediate prospect for the euro to become an anchor currency outside Central Europe and the Mediterranean. Still, a successful euro could deepen European financial markets and attract more international investment to the euro area. The prospect of substantial portfolio shifts into the euro, however, does not justify forecasts that the new currency will appreciate against the dollar over an extended time horizon. Liability managers outside the euro area should also find the enhanced liquidity and improved diversification possibilities of euro-denominated debt attractive.     

DEVELOPING A NEW PARADIGM FOR UK FOREIGN AID

This paper makes recommendations for policy on bilateral foreign aid. The recommendations are based on criticism of the current structure and also a wave of new policy suggestions that have, to date, not been implemented on a significant scale. The paper concludes that we need to move away from the orthodoxy of bilateral aid payments, and experiment in new policy areas with a focus on scientific, independent evaluation of results.     

证券从业人员失职行为管理研究

我国应以系统化思维完成证券从业人员失职行为管理体系的设计落地。借鉴境内外失职行为规制经验,本文构建证券从业人员失职行为的管理架构,推动失职行为的分级分类管理,并重点建立并完善信息治理共享机制、任前审查与离任审计机制、容错纠错与问责机制、行业统一责任追究机制、道德风险防范机制。这将加快推动失职行为管理工作走向常态化与闭环化,以从业人员的规范管理推动证券行业的长期稳定健康发展。     

国际官方出口信用机构发展经验及对我国的启示

出口信用保险是国际贸易中广泛应用的重要金融工具,在推动外贸稳定增长方面作用显著。日本、韩国、美国官方出口信用机构的发展经验表明,坚持服务国家战略需要和支持社会发展需要是官方出口信用机构实现可持续稳健发展的基础和前提。结合中国出口信用保险机构的发展历程,从逆周期调节、开发引导市场、扶持小微企业、服务国家战略四个方面阐述中国信保政策性履职情况,并从制度建设、理念创新、同业合作等方面提出推进我国出口信用保险更高质量发展的对策建议。     

从盈余管理透视会计核算制度改革

进行会计核算制度改革，使我国的会计制度发展递进到一个更高层次，这对社会主义市场经济的发展具有深远意义。盈余管理是企业管理当局通过合法的会计和非会计方法影响财务报告中有关会计数据以达到既定目的时作出的判断决策和会计选择的过程。然而盈余管理有利有害，应努力做到趋利避害，以促进会计核算制度的改革。     

国际企业社会责任与我国劳动者权利保护

本文认为,中国在成为“世界工厂”的同时,劳工问题也日益突出,并被国际社会所关注。目前我国企业在社会责任方面存在的问题,集中表现在侵害劳动者合法权益现象严重,如签订劳动合同的比率很低,劳动者的经济利益得不到保障,劳动条件恶劣、劳动安全问题严重,不支付加班工资,劳动者的生存权受到侵害等。文章提出,为维护劳动者权益,第一,要在全国范围内推行以签订劳动合同为基础的劳动用工登记制度。第二,各级政府和部门要加大执法力度,严厉查处拒不执行最低工资规定的用人单位。第三,劳动保障部门要加强对劳动定额标准的管理,建立和完善日常监察制度。第四,加快社会保障制度建设,抓紧解决进城务工人员参保问题。第五,要加快制订《劳动合同法》、《社会保险法》、《劳动争议处理法》、《就业促进法等法律》,修改完善《劳动法》。     

Academic Integrity: The Relationship between Individual and Situational Factors on Misconduct Contemplations

Efforts to promote corporate social and environmental accountability (SEA) should be informed by an understanding of stakeholders’ attitudes toward enhanced accountability standards. However, little is known about current attitudes on this subject, or the determinants of these attitudes. To address this issue, this study examines the relationship between personal values and support for social and environmental accountability for a sample of experienced MBA students. Exploratory factor analysis of the items comprising our measure of support for SEA revealed two distinct factors: (1) endorsement of the general proposition that corporations and executives should be held accountable for the social and environmental impacts of their actions; and (2) agreement that the government should adopt and enforce formal SEA standards. Our findings indicate that the universalism value type is positively associated with general support for SEA, but not with support for government enforcement of accountability standards. In addition, we found that gender has a significant impact on support for government enforcement of SEA standards.     

From Stakeholder Management to Stakeholder Accountability

Confronted with mounting pressure to ensure accountability vis-à-vis customers, citizens and beneficiaries, organizational leaders need to decide how to choose and implement so-called accountability standards. Yet while looking for an appropriate standard, they often base their decisions on cost-benefit calculations, thus neglecting other important spheres of influence pertaining to more broadly defined stakeholder interests. We argue in this paper that, as a part of the strategic decision for a certain standard, management needs to identify and act according to the needs of all stakeholders. We contend that the creation of a dialogical understanding among affected stakeholders cannot be a mere outcome of applying certain accountability standards, but rather must be a necessary precondition for their use. This requires a stakeholder dialogue prior to making a choice. We outline such a discursive decision framework for accountability standards based on the Habermasian concept of communicative action and, in the final section, apply our conceptual framework to one of the most prominent accountability tools (AA 1000). Andreas Rasche is currently working at the chair for Business Administration at the Helmut-Schmidt-University, Hamburg, Germany and is finishing his PhD in strategic management at EUROPEAN BUSINESS SCHOOL, Germany where he is also teaching business ethics. His research interests include the institutionalization of ethics initiatives in multinational corporations (see also www.ethics-in-pratice.org) and reflections about the theory of strategic management. Daniel Esser until recently was a Tutorial Fellow in Development Management at the London School of Economics and Political Science. He is now working for the UN Economic and Social Commission for Asia and the Pacific where he is involved in the design and management of urban governance programmes and service schemes supporting the poverty reduction agenda for the region.     

Beyond Philanthropy: Community Enterprise as a Basis for Corporate Citizenship

In this article we argue that the emergence of a new form of organization – community enterprise – provides an alternative mechanism for corporations to behave in socially responsible ways. Community enterprises are distinguished from other third sector organisations by their generation of income through trading, rather than philanthropy and/or government subsidy, to finance their social goals. They also include democratic governance structures which allow members of the community or constituency they serve to participate in the management of the organisation. Partnerships between corporations and community enterprises therefore raise the possibility of corporations moving beyond philanthropic donations toward a more sustainable form of intervention involving long-term commitments to communities. At the same time they change substantively the nature of any collaboration by allowing relationships to proceed on the basis of mutual advantage, thereby broadening their appeal and scope. In doing so, partnerships build capacity and enfranchise communities in a way that avoids the paternalism that has traditionally characterised relationships between corporations and voluntary sector organisations. Power relations are transformed because partners are seen as sources of valuable assets, knowledge and expertise, rather than recipients of patronage or charity.