Employers’ Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

Abstract

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of management accounting graduates? An exploratory field research approach was used; chief financial officers and their subordinates at some of New Zealand's largest firms were consulted. These respondents were consistent in their requirements. They emphasized intermediate proficiency with some Microsoft tools (Excel, Word, PowerPoint, and Outlook) and sufficient familiarity with the structure and navigation of an enterprise resource planning system to process transactions such as accounts receivable. Of those requirements, Excel for analysis was the most important. Our contributions update and augment the literature by clarifying the perceptions of employers regarding the IT competencies required of management accounting graduates.     

基于R&D指标的先导性战略新兴产业发现研究

在识别和选择先导性战略新兴产业的过程中,按照其未知、待发掘的特点,透过知识发现的视角,采用关联规则方法,根据R&D经费投入强度指标与专利授权量指标之间的强关联规则关系,建立先导性战略新兴产业数据挖掘关联规则识别模型。以中国长三角地区为实证分析对象,在对该地区的战略新兴产业进行识别时,得出5条符合约束条件的强关联规则,其对应的战略新兴产业的产业顺序分别为高端装备制造、生物医药、新材料、新一代信息技术及新能源等5个产业。     

Similarities and differences between self-assessment approaches in public services in higher education institutions

The aim of this paper is to examine the European Foundation for Quality Management self-assessment process in order to analyse the similarities and differences between two of the most common self-assessment approaches (questionnaire and workshop). Using a case study methodology, it examines whether the process, the success of this exercise, the difficulties, the benefits and the success factors are the same in these approaches, or whether they are conditioned by the approach chosen. The results show the difficulties, benefits and success factors in workshop and questionnaire approaches and the significant differences between the two approaches. This study is relevant to managers who are faced with making a decision on which approach to self-assessment should be chosen. Managers must select an approach to self-assessment, considering the characteristics and the quality management maturity of the organisation; the level of quality management understanding and the objectives and degree of decentralisation of the self-assessment. Managers should not forget the importance of their commitment in order to promote the process, the need to train team members in order to facilitate self-assessment and the follow-up as a tool to assess the effectiveness of the process.     

Profitable growth: Avoiding the ‘growth fetish’ in emerging markets

Growth management is a challenging but critical corporate strategy facing the fast economic growth in emerging markets. An overemphasis on growth would lead to the growth fetish, where growth is unqualified and seen as an end in itself. By examining the performance of 105,260 firms in key sectors of Brazil, Russia, India, and China (BRIC) from 2002 to 2011, this study presents quantitative evidence that supports a profit-oriented strategy as a more effective path to sustained profitable growth in emerging markets. To further support this argument, this study also provides qualitative evidence of a group of 70 sustained high-performing firms that are superior to their peers (the top 500 private companies in each of the BRIC countries) in terms of profit, growth, market share, and efficiency over a 10-year period. The study shows that sustained profitable growth requires qualified sales growth (i.e., organic growth), competence-based and competence-enhancing growth, and continuous product diversification.     

The mitigating effects of uncertainty on ‘e’ innovation propensity: some service sector evidence

This paper reports the findings of a study that sought to explore a range of technical, financial and social issues that the literature suggests influences e-innovation propensity. The research was conducted on a sample of knowledge-intensive business service SMEs in Northern Ireland, Republic of Ireland and New Zealand within a business-to-consumer context. Qualitative methodologies (in-depth interviews and projective techniques) were employed to investigate the research problem. The findings highlight a number of specific issues that call into question the value of an e-business strategy, such as uncertainties surrounding knowledge acquisition, disintermediation effects and sustainability of an e-business. These issues continue to negate e-innovation propensity. The paper proposes practical suggestions to alleviate the mitigating effects of uncertainty that are impacting on e-innovation propensity. The conclusions derived from this research, along with the modelling of the uncertainty factors extend existing knowledge and also set the precedent for further empirical research in other country and industry settings.     

Ethics and Economics in International Business Education: A Comparison of Kuwaiti and U.S. Students Using an Ultimatum Game Scenario

In the past 20 years a body of research in behavioral and experimental economics has challenged classical economic theory. Yet, this body of research seems relatively unknown in business education. One behavioral test with implications for international business education has been the use of ultimatum games, which has more recently expanded to cross-cultural studies. Yet, virtually no cross-cultural studies have been conducted for subjects in Middle Eastern countries. One of the central findings from ultimatum game research and other variations is that individuals place a high value on fairness in transactions, a fundamentally ethical concept. This article reports a preliminary study of Kuwaiti and U.S. business students. Results are consistent with previous studies, showing Kuwaiti subjects to be in line with subjects from developed economies. Discussion includes the implications for management and business educators.     

企业集团财务集中管理的探索

随着WTO准入的完成,我国大部分企业均面临如何增强自身的核心竞争力的问题,组建企业集团正是向增强自身核心竞争力跨出的关键一步。然而,一个集团的内部结构可以是松散管理,也可以是集权管理,这两种管理的核心区别在于采取何种财务管理模式。而财务集中管理模式,不失为提高集团的整体运行效率及降低集团的总体运营成本的有效方法。本文指出了企业集团实施财务集中管理的必要性,并进行了可行性分析,提出了实现企业集团财务集中管理的几点设想,最后探讨了集团财务集中管理理念为中国企业带来的深远影响。     

大型水电站工程设计项目生产管理系统研究

针对水电站设计项目的知识性和复杂性,基于一种P3E/C的大型水电站设计项目生产管理系统实现模式,设计了系统运行的网络结构和系统运行平台。通过系统实现的动态矩阵网络图、项目工序表流转、项目产品安全3个关键技术的解决方法,提出了基于P3E/C的项目计划管理、作业过程管理、作业人员绩效管理3个核心子系统的实现方法。     

战略人力资源管理效能内涵及构成研究

正确理解并评价人力资源管理对企业所作的战略贡献,首先必须清楚界定人力资源管理效能的内涵及其构成。为此,从战略观视角,提出战略人力资源管理效能的内涵及其特性,在此基础上,分析战略人力资源管理效能构成要素,为有效评价人力资源管理对企业绩效的贡献和企业实施战略人力资源管理提供理论指导。     

我国灵活就业的雇佣关系

在我国传统计划经济时期的安置就业退出历史舞台以后,灵活就业逐渐成为我国社会实现充分就业的主要渠道。与此相适应,就是灵活就业也给我们带来了多样化的雇佣关系。本文在两年多的专题调查研究基础上,分析了我国灵活就业劳动雇佣关系的现状特点,对灵活就业群体及其雇主做了分类,对雇佣关系引发的冲突问题作了归纳分析,对不同类型的灵活就业的雇佣关系提出了规范化管理的思路和对策建议。