吉林省会计中介服务业发展问题研究

吉林省会计中介服务业为维护吉林省市场经济秩序、监督经济信息质量、促进经济健康运行发挥了重要的作用,但与国内发达省市相比,在规模、服务质量、效益等方面还存在着很大差距。由于吉林省经济发展水平较低、会计中介执业人员整体素质不高、人才流失严重、业务市场单一等因素的制约,会计中介服务业发展较慢。要实现吉林省会计中介服务业的跨越式发展,必须培育和建设和谐的事务所文化,以吸引和留住人才;推进事务所实行业务多元化战略;坚持会计职业道德教育,加强行业监管和自律;明确市场定位,完善事务所内部治理结构。     

国有企业经营者薪酬激励效应的实证研究

薪酬机制是国有企业改革中的难点问题，如何发挥薪酬作为国有企业经营者提升企业业绩的激励作用更是建立科学、公平的国有企业薪酬机制的焦点问题。文章通过对2005年～2006年国有上市公司的实证分析得到企业规模、净资产收益率、所在区域、国家股比例和经营者任期是国有企业经营者薪酬水平的决定因素，而独立董事和监事会并没有发挥应有作用。对薪酬激励效应实证的结果表明，国有企业经营者年薪和持股比例的激励效应较强，高管团队的薪酬差距也有助于企业业绩提升。     

The effect of a potential borrower's reporting reputation and financial condition on commercial loan officers' estimates of forecast bias and subsequent loan recommendations

This paper investigates whether a potential borrower's reporting reputation and financial condition affect commercial loan officers' loan judgments and recommendations after receiving an earnings forecast that predicts improved financial performance. The results suggest that the earnings forecast is perceived as more credible in the presence of (1) a reputation for objective reporting, and (2) strong financial condition. Also, a reputation for objective reporting allowed the borrower to more credibly convey the expected improvement in performance when financial condition was weak. However, while financial condition predictably affects loan recommendations (likelihood of granting the loan, interest rate), reporting reputation does not. While we find that commercial loan officers discount forecasts under similar circumstances as stock analysts, results suggest that the consequences of developing a reputation for aggressive reporting (e.g., aggressive selection of accounting methods and estimates within GAAP) may be greater in a stock valuation setting (prior research documents lower stock prices) than in a loan setting.     

Reviews

This study investigated the interaction between proficiency in both mathematics and English on students' performance in the first-year level financial accounting course, The data were gathered on the results of first-year accounting major students at the recently established Hong Kong University of Science and Technology and analysed using regression analysis. The findings showed that a higher degree of proficiency in mathematics was associated with a higher level of performance in the financial accounting course for students who were more competent in English.     

What Is Organizational Strategy? A Language‐Based View

Under what conditions does a collective strategy exist among organizational members? Where should a scholar look for one? To offer one way to start solving these puzzles I propose a view of organizational strategy as a language game that governs the use of strategy labels at the level of the organization. Organizational strategy exhibits a division of linguistic labour, where responsibility for key concepts is assigned to particular individuals or organizational functions. Such linguistic experts oversee the proper use and maintenance of strategy language. The language‐based view helps to understand linkages between institutional, network, organizational, and micro level views on strategy. It also problematizes widely held intuitions regarding the relationship between strategy and organizational outcomes.     

The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

Competition or Oligarchy?: The Jordanian Business Elite in Historical Perspective

Abstract

It is of ten stated that eco nomic re form in Jor dan is com -pli cated by the fact that the rent cir cu la tion dur ing the oil boom of the 1970s and early 1980s has led to the emer gence of an allocative state sub or di nat ing the pri vate sec tor. How ever, as I will ar gue in this pa per, there ex ists a pri vate sec tor elite in Jor dan en joy ing vast priv i leges that con trib utes to the prob lem of trans form ing a rent-based econ omy into a fully-fledged, com pet i tive mar ket econ omy. The pa per fo cuses there fore on the his tor i cal de vel op ment of this busi ness elite and on its re la tion ship with se nior bu reau crats.     

大型事件对旅游上市公司经营业绩的影响研究——基于因子模糊综合评价法

基于因子模糊综合评价法，以上海世博会为例，选取2002－2011年长三角旅游上市公司面板数据为样本，研究大型事件对微观企业经营业绩的影响。结果表明，短期的大型事件对上市公司影响十分有限。这一结论对于今后旅游企业如何参与事件，把握事件所带来的机会并从中获得收益具有一定的借鉴意义．     

An Empirical Investigation of Marketing Programme and Process Elements in the Home-Host Scenario

SUMMARY

The two major strategies often available to international marketers are standardisation and adaptation when deciding to operate in a foreign host market. Both strategies have pros and cons. Drawing on the findings of previous theoretical and empirical studies, this study proposes a “marketing programme/process and performance” framework. The study employed a linear multiple regression (OLS) analysis method to examine the proposed framework, based on the experience of 233 Australian and New Zealand (home markets) firms operating in the Greater China region (host markets). Factors identified as significantly associated with adaptation of programme/process include “employee” and “employer” immigrant effects, government regulations, economic development, competitive environment and product life cycle. Factors identified as influencing firm performance include product adaptation, product type and market entry mode.     

Maximizing the Success of Balanced Scorecard Implementation in the Hospitality Industry

Abstract

The balanced scorecard (BSC) is increasingly being adopted by firms in the corporate sector, with some studies estimating that more than 40% of the Fortune 100 companies will implement the BSC by 2001. Analogous to the instrument panel of a plane, the BSC provides management with a holistic view of what is happening inside and outside the organization. A well-designed BSC can help management to translate the organization's mission into goals, actions and performance measures, align individual and organizational goals, and measure/guide progress towards goal attainment. However, the BSC is not without its share of pitfalls and problems. This article discusses how hospitality establishments also can reap the benefits from implementing the BSC while avoiding its pitfalls. We provide an overview of the nature of the BSC, and review two case studies from the hospitality industry. Findings from discussions with hotel general managers also are reported. These managers strongly support the potential usefulness of the BSC in their industry. Then we draw on examples and experiences of organizations that have implemented the BSC to provide a comprehensive discussion of the pitfalls to avoid in BSC development and implementation.