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1.
互联网是高科技的产物,已日益成为经济生活中不可缺少的一部分。随着网络技术的发展,会计环境发生了很大变化,它不仅改变了会计工作的操作方式,而且引起会计业务的工作流程、信息数据的流转方式和人员的组织方式上的一系列改革,对传统会计实务产生了巨大的影响。 相似文献
2.
Monowar Mahmood 《Asia Pacific Journal of Human Resources》2015,53(3):331-350
This study investigates influence of some important features of multinational corporations' (MNCs) such as their corporate strategies, structures, and international policy orientations, on subsidiaries' human resource management (HRM) practices, and particularly on employee recruitment and selection activities. Four European multinational subsidiaries operating in Bangladesh were selected for the study. In‐depth case studies revealed that the subsidiaries' recruitment and selection practices were guided by the changing nature of corporate structures, production strategies, and headquarters' international HRM policy orientations. The study also shows that the development of employee recruitment and selection practices by subsidiaries is not solely dependent on their parent companies. The roles and capabilities of subsidiaries also influence subsidiary–headquarters relationships, and consequently, the development of different employee recruitment and selection practices at the subsidiary level. 相似文献
3.
Demography theory suggests that high gender diversity leads to high turnover. As turnover is costly, we tested the following: a main effect prediction derived from demography theory, and a moderating effect prediction derived from the relational framework. Data on 198 publicly listed organisations were collected through a human resources decision‐maker survey and archival databases. The results indicate that higher gender diversity leads to lower turnover in organisations with many gender‐focused policies and practices. Findings suggest that organisations can lower their turnover rates by increasing their gender diversity and by implementing gender‐focused policies and practices. 相似文献
4.
This article explores the extent to which formalised HR practices can reduce gender bias in pay setting or whether, following Acker (2006), gender bias may still be embedded within formalised HR practices. Detailed investigation of a critical case study of a Chilean finance organisation with a strong commitment to formalised, consistent and transparent pay practices based on individuated information, revealed only a small negative gender effect on pay and no identifiable gender effects in starting salaries, merit pay or promotion. These findings provide some support for the proposition that HR practices focused on job‐related performance (Reskin, 2000) and limiting managerial discretion may facilitate gender pay equity. However, the case also reveals the limits of these policies. Women scored equally well on performance but formalised scores on future potential were higher for men and mattered more. A significant gender effect emerged in promotion to more senior posts. These mixed outcomes suggest that Acker's (2006) proposition still holds. 相似文献
5.
本文通过分析(SR&S),探讨SR&S是否与机会平等、无歧视等工作措施相兼容。首先从学术理论探讨SR&S的发展历程,以及与机会平等、无歧视工作措施的联系,其次探讨他们的一致性和矛盾性,最后根据Compton et al.(2009)的观点提出可行性建议。 相似文献
6.
Ibraiz Tarique Randall Schuler Yaping Gong 《International Journal of Human Resource Management》2013,24(2):207-224
A large proportion of the multinational enterprise (MNE) literature focuses on parent country national (PCN) expatriates. The high costs of managing and supporting PCNs on foreign assignments, however, have made these assignments less attractive for MNEs and, as a result, MNEs are more actively exploring ways to effectively utilize third country nationals (TCNs) and host country nationals (HCNs), as well as PCNs to satisfy international subsidiary staffing needs. Grounded in the person–environment (P–E) fit theory, we delineate three environmental dimensions (strategic, national and organizational) to offer some propositions that may serve to guide this exploration. These propositions are based on an integrative model that examines the MNE subsidiary staffing composition under different combinations of strategic, national and organizational dimensions. We conclude with suggestions for future research. 相似文献
7.
There is a great deal of interest in Europe and the USA on the commercialization of university science, particularly the creation of spinout companies from the science base. Despite considerable research on academic entrepreneurship, female entrepreneurship in general, and the causes of under-representation of female scientists in academic institutions, there has been little research on the influence of gender on academic entrepreneurship. The study researches female founders of UK university spinout companies using information from the Internet on company founders of spinout companies from 20 leading universities. The proportion of female founders at 12% is very low. The paper explores reasons for this low representation through follow-up postal interviews of the 21 female founders identified, and a male control sample. Under-representation of female academic staff in science research is the dominant but not the only factor to explain low entrepreneurial rates amongst female scientists. Owing to the low number of women in senior research positions in many leading science departments, few women had the chances to lead a spinout. This is a critical factor as much impetus for commercialization was initially inspired by external interest rather than internal evaluation of a commercial opportunity. External interest tended to target senior academics, which proportionally are mostly male. A majority of the women surveyed tended to be part of entrepreneurial teams involving senior male colleagues. As a whole both male and female science entrepreneurs displayed similar motivations to entrepreneurship, but collectively as scientists differed appreciably from non academic entrepreneurs. Women science entrepreneurs also faced some additional problems in areas such as the conflict between work and home life and networks. 相似文献
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9.
Steven E. Gump 《International Journal of Human Resource Management》2013,24(5):842-859
Literature on Japanese transplant manufacturing firms in the automotive sector often emphasise the importance placed on attitude as opposed to skills in the hiring decisions for line workers. In this paper, a case study of one second-tier components supplier for a major Japanese automotive assembler in the Midwestern United States provides the opinions of senior managers and human resource associates regarding recruitment and selection practices. In-depth interviews, carried out over a two-week period in August 2000, are used to develop an understanding of the recruitment and selection process for line workers as well as to investigate the desired skills and value of previous Japanese experience. Results of the case study analysis are compared with two models from the literature: (1) a model of recruitment and selection at Japanese automotive-related firms in Japan and (2) a model of recruitment and selection at Japanese transplant automotive-related firms abroad. Deviations from the two models point not to a new paradigm of ‘second-generation’ Japanese transplants – those that have moved into regions quite familiar with Japanese firms and related management and production methods – but rather to overall weaknesses in the stereotypical models. Managerial opinions within the case study firm place limited value on familiarity with a Japanese environment, considering such experience secondary to attitudes and work ethics that are in line with the philosophy of the case study firm. 相似文献
10.
M. P. Michailidis R. N. Morphitou I. Theophylatou 《International Journal of Human Resource Management》2013,24(20):4231-4245
This study aimed at identifying the factors that working women in Cyprus are faced with which lead to experience discrimination, examining possible barriers that affect women's advancement and identifying organizational practices that assist them in achieving work–life balance. The data were collected by the distribution of a questionnaire, which was on a voluntary, anonymous and confidential basis and targeted women of four different occupational levels. Several barriers were identified, preventing them from advancement such as stereotypes, conflicting work and family obligations, lack of women role models and low levels of self-confidence. This research enhances women's awareness of the existence of gender discrimination at work and the barriers in their career advancement. It highlights the creation of company programs such as mentoring programs, refresher courses, flexible work hours and on-site childcare, which could help women in developing and advancing their careers as well as achieving work–life balance. 相似文献
11.
Sorin M. S. Krammer;Peter Dahlin;Jonathan P. Doh;Kristina Potočnik; 《Journal of Management Studies》2024,61(4):1654-1682
The Journal of Management Studies, founded in 1963, is celebrating its 60th year. Clark et al. (2014) conducted a bibliometric analysis for its 50th anniversary assessing whether the journal had maintained its leading international ranking and sustained its mission to serve as a broad-based management outlet. In this review, we build on and extend their findings by examining trends in the journal over the past decade (2012–22). We present a broader analysis of JMS by exploring its unique identity within the management journal ecosystem and examining its scope and breadth in terms of topics, methods, and author demographics to document JMS's evolution, impact, reach, and accessibility. We develop a new bibliometric framework that employs a mix of qualitative and quantitative analyses (including regression, text, and language analysis) to cover a broad range of considerations for a journal and its stakeholders. In so doing, we contribute to the bibliometric and review research areas by proposing new metrics (related to diversity, equity, and inclusion) and analysis tools to assess the relative position of an academic journal. Employing this framework, we conclude that JMS has retained and enhanced its position as a leading, cutting-edge general management journal. 相似文献
12.
Hyondong Kim Sanghyeon Sung 《International Journal of Human Resource Management》2013,24(20):3921-3938
This study examined the effects of family-friendly practices and gender discrimination on female employees' job attitudes and the moderating role of supervisor support. The results of our analysis, based on a sample of 1556 female employees in Korea, indicate that family-friendly practices and workplace environments reflecting gender discrimination are significantly related to their job satisfaction and workplace benefits stress. In addition, supervisor support moderated the effects of family-friendly practices and workplace environments reflecting gender discrimination on Korean female employees' job satisfaction and work stress. These results suggest that perceived organizational support has considerable influence on the job attitudes of Korean female employees through its interactions with supervisor support. Therefore, firms should consider the ‘fit’ between organizational support and supervisory roles to enhance Korean female employees' job satisfaction and to reduce their work stress. 相似文献