绿色人力资源管理实践感知、资质过高感与员工绿色行为

企业绿色人力资源管理实践旨在通过激发员工绿色环保行为，实现企业绿色可持续发展。员工资质过高感虽然是影响员工行为的重要因素之一，但绿色人力资源管理研究对其关注甚少。为此，以员工为调查对象，基于个体层面，从资质过高感研究绿色人力资源管理实践感知与员工绿色行为的关系。结果发现：绿色人力资源管理实践感知与员工绿色行为显著正相关，资质过高感发挥U型调节作用。结论可为组织绿色人力资源管理实践提供有益参考。     

英国铁路经营管理状况探析

铁路是国民经济大动脉,在我国综合交通运输体系中居于骨干地位。"十四五"时期,为继续深化我国铁路市场化改革,在交通强国建设中当好先行,推动新时代铁路高质量发展,有必要对国外铁路市场化改革和经营管理状况进行研究和探讨。通过分析英国铁路市场化改革后的行业结构、主要资金来源和经营状况,阐述路网公司、客运公司、货运公司等不同类型铁路企业的经营状况,总结得出重视铁路基础设施的投资、补贴不同类型的铁路企业、制定鼓励铁路运输的政策法规和平衡路网企业与运输企业利益等启示,为我国铁路市场化改革提供有益借鉴。     

The antecedents of digital collaboration through an enhanced digital platform for destination management: A micro-DMO perspective

While the tourism sector shifts towards digital transformation, Destination Management Organisations (DMOs) often struggle to adapt to their changing technological environment. This study explores the antecedents of digital collaboration and develops a framework for micro-DMOs to enhance effective destination management through digital technologies. An integrated sequential qualitative approach was adopted by conducting multi-phase interviews, in addition to designing and trialling a real-world trial digital platform. The research provides empirical evidence that digital collaboration is essential for micro-DMOs, necessitating them to transform their current “websites” into digital platforms which act as a hub for business stakeholders to actively be involved in. Antecedents of successful digital collaboration include mutuality, trust, control, and leadership which may be manifested differently from non-digital collaboration. Additionally, the study identifies three aspects for digital collaboration; marketing, networking and knowledge sharing that demands specific attention. Our results have theoretical, methodological, and practical implications for academia, industry and policymakers.     

Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt

Exploiting a unique conditional disclosure mandate on management earnings forecasts (MEFs) in China, we examine the differential effects of voluntary and mandatory MEFs on the cost of debt. We find that firms providing voluntary MEFs have lower cost of debt than do mandatory forecasters and nonforecasters. The results of the channel analyses reveal that voluntary forecasters have greater commitment to voluntary MEFs in future periods than do mandatory forecasters and nonforecasters, and the precision, accuracy, and timeliness of MEFs are higher for voluntary forecasters than for mandatory forecasters. Additional analyses show that the differential effects of voluntary and mandatory MEFs on cost of debt are stronger for voluntary forecasters operating in opaque information environments, issuing high-quality and confirming forecasts, controlled by private shareholders, and operating in highly competitive product markets. Overall, our results indicate that, compared with mandatory MEFs, voluntary MEFs are more informative for credit investors, particularly for firms facing greater information risk and operating uncertainty.     

基于web的高校教学与科研精细化管理模式研究

本文探讨了将高校教学与科研目标管理转换为多层次指标和权重的绩效管理的方法,采用精细化的管理理论,设计了利用网络和计算机技术解决高校教学与科研的考核与奖罚的管理模式。对高校信息化、精细化、标准化管理和过程控制具有重要意义。     

神宝能源公司露天煤矿推进班组建设的实践

班组建设关系着煤矿的发展前景,关系着煤矿员工的切身利益,搞好班组建设对煤矿意义重大,本文以神宝能源公司露天煤矿的班组建设创新管理方法为例,阐述、说明了现代化露天煤矿班组建设创新管理的具体方法,给其他露天煤矿班组建设提供了一定参考。     

Stability and change in management accounting over time—A century or so of evidence from Guinness

In recent years, much has been written on the nature of management accounting change, and indeed stability. Many researchers have used concepts such as rules and routines to interpret this change and/or stability. Recent research has provided an increasingly clear picture of what rules and routines are, as well as contributing to our understanding of the processes of change and stability in management accounting.Management accounting research has mainly presented rules and routines as related phenomena, but some conceptual work has suggested they are separable and can (and possibly should) be considered independently when studying processes of change/stability within management accounting. However, empirical support for such work has been scarce to date. This paper uses data from the archival records of the Guinness company in an effort to establish whether rules and routines, at least in management accounting research, are best considered separable concepts or not. The archival records are artefacts of rules and routines and thus can be used to trace the interactions of rules and routines over time. Support for the notion that rules and routines should be considered separately is presented. The findings also portray the stable, but changing, nature of management accounting routines over time; a point worthy of further research.     

Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?

Evidence points out that the outcome of accounting change in local governments is not simply a matter of ‘corporate’ resource investments and change management activities to accounting system replacement. This paper examines the link between such corporate-level interventions and the patterns of value creation at street-level. It emphasizes a resource- and capability-driven approach to explore processes and consequences of an ‘embedded agency’-effect assigned to the street-level rationale of public service improvement. Considering a logic chain of cause-and-effect sequences, the data analysis provides evidence that corporate and street-level interventions are unique dimensions to signify the multiple patterns of accounting change in local governments. The supplementary effect of cross-functional relationships is also distinguished, considering the relational archetype as a mechanism to explain the emerging outcome state. Recognizing the distinction and the sequential effects of relational archetypes induces a refined typology of accounting change according to its processes and outcomes in local governments. The analysis is based on a comparative case study design to explore accrual accounting introduction in six German municipalities.     

Do management reports on internal control over financial reporting improve financial reporting?

Sections 404a and 404b of the Sarbanes–Oxley Act require management and external auditors, respectively, to report on the adequacy of a company’s internal control over financial reporting (ICFR). Larger public firms were first required to file a management report and have an external audit of ICFR in 2004. Smaller public firms were first required to file a management report on ICFR in 2007 but are exempt from the attestation requirement. We investigate the distinct effect of management reports on financial reporting quality. We find that management reports on ICFR improve reporting quality and demonstrate that there are financial reporting benefits from the management report requirement on its own without attestation.     

外债管理的国际经验与启示

本文研究了发达经济体（美、欧、澳、韩）和发展中经济体（俄、印）的外债发展历史和外债管理实践，并基于外债管理的国际经验提供可行性建议，旨在为加快推进我国的外债管理体制改革提供有益借鉴。