How do mentoring rewards influence experienced auditors?

The benefits of mentoring are well documented, and include lower employee turnover, heightened employee success, and higher employee satisfaction. In an effort to acquire these benefits, audit firms are structuring rewards for mentoring. However, we predict that rewarding mentors can prove problematic, leaving needy young auditors without a mentor or perhaps receiving advice that might prove detrimental. We test our expectations in an experiment with 111 Big 4 auditor participants. As expected, we find that in the presence of mentoring rewards, experienced auditors are less willing to mentor the young auditors who likely would benefit the most. We also find that in the presence of mentoring rewards, experienced auditors are more likely to provide advice that might be counterproductive. Yet interestingly, in our study, when rewards are absent, experienced auditors are more willing to mentor and more likely to provide beneficial advice. Our results inform the audit mentoring literature though our focus on mentor behavior, as opposed to protégé behavior. Our results also have implications for audit firms as they consider the structure of mentoring rewards, training on mentoring advice, and the effects of this advice.     

浅议施工企业项目成本控制

矿山施工市场竞争激烈,施工企业的利润空间越来越小,这就要求施工企业不断提高项目管理水平.施工项目成本控制就是重要的途径.本文指出了煤矿施工项目管理组织的建立,成本目标确定的过程,明确施工项目成本考核奖惩的方法和步骤.     

Avoiding a “me” versus “we” dilemma: Using performance management to turn teams into a source of competitive advantage

Teams are pervasive in today's world of work. Unfortunately, in many cases teams do not live up to their promise and, instead, lead to disappointing results. In this installation of Human Performance, we discuss how to design and implement performance management systems that include a good combination of both “me” and “we” considerations. We offer the following research-based recommendations: (1) use measures of individual and team performance, (2) use measures of processes and outcomes, (3) develop performance measures using input from inside and outside the team, (4) gather performance information using sources from inside and outside the team, (5) foster team learning and development, and (6) reward both individual and team performance. We discuss implementation guidelines for each of these recommendations that will help maximize individual and team performance as well as alignment among individual, team, and organizational goals. Implementing performance management systems following our recommendations will help organizations turn teams into an inimitable and sustainable source of competitive human capital advantage.     

On the (in)effectiveness of rewards in sustaining cooperation

We study the effectiveness of costly rewards in mitigating excess extraction in a standard Common Pool Resource (CPR) game experiment. We implement two treatments. In the first, rewards are a pure transfer from one player to the other. In the second, the benefits of receiving a reward are higher than the cost of providing it. Referring to the latter as “net positive” rewards, we observe that these are used more frequently than transfer rewards, and that, unlike transfer rewards, they are effective in sustaining cooperation in the CPR game. JEL Classification C72, C92, D74     

科研不端行为特征与治理对策——国家自然科学基金披露科研不端行为的实证分析

世界著名学术出版商斯普林格（Springer）将刊载于旗下《肿瘤生物学》期刊（Tumor Biology）涉嫌伪造同行评议的中国学者的107篇论文撤稿，引发了社会各界对中国科研不端行为的关注与反思。以2013-2016年国家自然科学基金委员会披露的两批《科研不端行为典型案例及处理决定》中77件科研不端行为的88名涉事人员为样本，发现科研不端行为源于激励诱惑与制度要求、科学家角色冲突与角色序列冲突以及奖励制度与评价制度不对称的共谋。基于此，提出应建立健全科研数据公开机制，加快学术诚信体系建设，深化绩效考核制度改革，平衡奖励制度与处罚制度等政策建议，以维护学术诚信、改善科研生态、预防学术不端。     

应收债权的融资策略、会计处理及信息披露

我国资本市场的不断发展和完善,进一步拓宽了企业的融资渠道,利用股票、债券等方式进行融资成为我国企业的一种现实选择。但这些方式对企业高规格、高品质的要求,实际上又把大多数企业拒之门外,融资困难仍是困扰企业生存和发展的大问题。商业信用的普及和市场竞争的加剧,使许多企业拥有大量的应收债权,而重于管理、疏于利用却是持有者的通病,这一问题正日渐被企业所关注,开始利用应收债权开辟新的融资渠道。目前,利用应收债权进行融资的方式主要有质押借款、出售、贴现和置换,这些方式中蕴含着不同的与应收债权有关的风险和报酬的转移形式,进而有不同的会计处理方式和信息披露要求。     

Employee emotional resilience during post-merger integration across national boundaries: Rewards and the mediating role of fairness norms

This article presents a conceptual framework to advance the understanding of the process and pitfalls of post-merger integration (PMI) across national boundaries. We argue that successful PMI is contingent on employee emotional resilience, which, in turn, depends on the efficacy of reward systems and of the underlying equity. The paper documents the key role played by financial and non-financial rewards, and of reciprocal behaviors conditioned by fairness norms, on employee emotional resilience during PMI, and the impact on them of contextual dynamics. We draw out the implications for theory and practice, again taking into special account of mergers across national boundaries, and those involving multinational enterprises (MNEs).     

Developments in human resource management in manufacturing in modern Britain

In this paper, developments in human resource management in manufacturing in modern Britain based on a national sample are examined. The organization and role of human resource management, employee involvement, training and development, work practices and rewards are all targeted for an assessment of current practices. This is a prelude for a contrast between manufacturing and non-manufacturing. The conclusion is that the similarities between manufacturing and non-manufacturing substantially outweigh the differences. By inference, too, developments in human resource management practices are likely to reflect changes in the broader environment of businesses (and differences between companies) rather than being specific to the main industrial sectors.     

“It's nice to get a wee treat if you've had a bad week”: Consumer motivations in retail loyalty scheme points redemption

Research into loyalty schemes focuses primarily on business (strategy) rather than consumer perspectives. This paper investigates consumer motivations in retail loyalty scheme points redemption, through a qualitative study of participants in a major UK retail loyalty scheme. Academic research tends to neglect investigation of points redemption, despite its probable significance to consumers and certain value to businesses. The research identifies planned behavior towards redemption goals, plus interruptions by various circumstances and events. Self-gifting for reward and/or therapy purposes is common. Redemption activities have positive implications for consumer perceptions of the scheme and the retailer and appear to enhance future purchasing behavior. From these findings, this paper draws implications for theory and practice.     

不同激励偏好下创新奖励对研发人员创新行为的影响 ——自我决定与特质激活理论整合视角

基于自我决定理论与特质激活理论整合观点,构建以激励偏好为调节变量、创新自我效能感为中介变量的研究框架,探讨创新奖励对创新行为的影响机制及边界条件。研究表明：创新奖励对创新行为有显著正向影响,创新自我效能感部分中介创新奖励对创新行为的影响;在创新奖励强情境中,内激励偏好、外激励偏好分别正向调节创新奖励对创新自我效能感的影响,且正向调节创新奖励通过创新自我效能感影响创新行为的中介作用。研究揭示了当研发人员普遍认为创新工作内在激励不足时,在不同激励偏好下创新奖励是如何影响创新行为的,并有助于完善创新奖励制度以促进研发人员创新行为。