内部审计独立性国际比较研究

独立性是审计的灵魂和本质,是保证内部审计人员客观公正地从事审计活动的先决条件。但由于各国政治、经济、法律、文化等方面的差异,其对内部审计独立性的理解和要求不尽相同。本文结合中外内部审计准则中的有关规定,对内部审计独立性进行了比较分析。     

我国证券投资基金资产组合管理合理性的实证研究

本文基于风险与收益相匹配的综合评价标准,对我国35支股票型开放式证券投资基金近五年来的组合管理能力进行了研究,并进而分析了基金组合管理合理性对于基金绩效的影响。研究结果进一步证明了我国证券投资基金合理性对于绩效存在显著影响,并据此提出相关的启示和建议。     

Commitment before and after: An evaluation and reconceptualization of organizational commitment

A review of the organizational commitment literature has pointed out several advantages as well as some limitations of the approach advanced by Meyer and Allen (Meyer, P.J. and Allen, J.N. (1997). Commitment in the workplace: Theory, research, and application. Thousand Oaks, CA: Sage.). The advantages include good psychometric properties of the current scales, acceptable discriminant validity of the three dimensions, and research findings that showed the usefulness and acceptable content validity of the three-dimensional approach. Some of the limitations are limited predictive validity, conceptual ambiguity of continuance commitment, and concept redundancy between normative and affective commitment. This paper suggests a conceptualization that builds upon the strengths of the current approaches and minimizes their limitations. The proposed theory contends that organizational commitment is two-dimensional. One dimension is instrumental in nature and the second is affective. In addition, a sharp difference needs to be made between commitment propensity that develops before one's entry into the organization and commitment attitudes that develop after one's entry into the organization. The advantages of the suggested theory and its implications for the understanding of organizational commitment and future research on it are discussed.     

组织文化、上下级沟通及组织承诺的相互关系探究

组织文化、上下级沟通、组织承诺都是近年来组织领域研究的热点问题,已有的研究表明,领导与成员关系、组织文化对组织承诺都有影响,但探讨三者关系的研究较为罕见。本研究通过对企业员工的访谈和问卷调查,揭示了上下级沟通、组织文化、组织承诺的相互关系。研究发现：参与性的组织文化对上下级沟通、组织承诺均有显著影响;组织文化对组织承诺的影响也可以通过上下级沟通来实现;上下级沟通是组织文化和组织承诺的中介变量。     

The predictability of normative organizational commitment for turnover in Chinese companies: a cultural perspective

While many researchers have shown that affective organizational commitment is the most valuable predicator for organizational outcomes, such as job satisfaction, the value of normative organizational commitment in predicting working behaviour needs to be clarified. Additionally, indices of organizational outcomes used in prior studies were almost always the employees' perceptions of and attitudes towards organizations, rather than actual behaviour. The current research aims to investigate the impact of normative organizational commitment on an employee's turnover, rather than attitudes or perceptions. A total of 242 employees completed questionnaires including the Organizational Commitment Scale, the Organizational Satisfaction Scale, and the Idiocentrism and Allocentrism Scale, and reported the number of organizations they had worked for. Regression analysis revealed that the affective commitment was an important predicator for organizational satisfaction (p < .01) whereas the normative commitment was the most important predicator for employees' job-changing behaviour (p < .01). Idiocentrism and allocentrism had a slight moderating effect upon these relationships. Thus, the different dimensions of organizational commitments have different functions, and more attention should be paid to normative commitment than previously thought. These findings underline the importance of the normative commitment for predicating organizational behaviour, especially in collectivistic contexts. The implications for management are also discussed.     

Engaged and committed? The relationship between work engagement and commitment in professional service firms

Our study explores the relationship between employee engagement and foci-commitment of employees in professional service firms (PSFs). PSFs compete on the basis of their ability to encourage their employees to generate exceptional knowledge-based services and products, acting within and beyond the organizational boundaries. In order to achieve these outputs, the PSFs need to ensure that their professionals are engaged and committed. Drawing on 375 surveys from the employees of a global PSF, we compare two models to test the relationship between work engagement and multi-foci commitment: the organization, the client, the team and the profession. We first explore an overall positive effect of work engagement on commitment to all four foci. We then compare the overall impact to the independent effects of work engagement dimensions on four commitment foci. Our findings suggest that work engagement with three dimensions is a better-fitting model in the PSFs context.     

工作满意度、组织承诺与离职倾向间关系问题的研究进展

文章对工作满意度、组织承诺与离职倾向的国内外研究的历史沿革、研究成果进行了概括和总结,并进行了深入评述。研究结果对于企业的人力资源管理具有一定的启发意义,并且对后续研究有一定的指导意义。     

浅析人力资源管理理论研究新进展与成果运用

随着人类社会过渡到以知识为基础的知识经济时代,人力资源的重要性已超过自然资源和资本成为第一战略资源。如何有效地构建现代人力资源管理体系,并发挥人力资源的优势,就显得尤为重要。     

Antecedents of affective and normative commitment of organisational volunteers

Abstract

We investigated a number of established and emergent antecedents of affective and normative commitment of volunteers involved with a large Australian non-profit (NP) service delivery organisation. Self-report survey data were gathered from 921 volunteers. Using multiple regression analysis, we found affective commitment was positively predicted by role scope, personal importance, organisational support, esteem-based need satisfaction and value-based need satisfaction and negatively predicted by role ambiguity. We found that normative commitment was positively predicted by socialisation experiences and congruence of organisational mission and values with personal values. Theoretical and practical implications of the findings are further discussed. Of particular note is the value of extending organisational commitment mindsets to the value-laden and idiosyncratic NP sector and its volunteers. This includes the operationalisation of constructs not traditionally included in the examination of paid staff commitment, including perceptions of personal importance and need satisfaction, to inform volunteer management practice.     

Contradictions in human resource commitment and employment-at-will policies

Employment in the U.S. appears to be subject to two broad, conflicting influences. Foreign competition and declining productivity have resulted in the suggested development of a commitment strategy in employment relations. Current administration policy towards employment, it is argued, combined with prevailing, notions of employment-at-will are in essential, tension with international standards of employment security and the content of the new industrial relations policies advocated by human resource practitioners and researchers.     

从沟通理性视角看高校科研政策制定中的教师参与

高校需要尽快构建系统、科学、完整的科研政策体系。借鉴哈贝马斯的沟通理性理论,得出高校制定科研政策时要重视教师参与,弱化行政干预,建立和完善决策参与机制,提高高校教师的民主参与意识。     

组织支持感对经理人知识转移的影响研究——情感承诺的中介作用

文章以企业中层管理者为调查对象,探讨了组织支持感、组织承诺与知识转移之间的关系。实证分析结果发现,组织支持感对知识转移有正向影响,情感承诺与持续承诺对知识转移也有正向的影响,情感承诺在组织支持感、持续承诺和知识转移之间起着部分中介效应。     

基础设施特许经营中承诺与再谈判研究综述

在基础设施产业特许经营中,由于政府承诺能力的缺失,存在着大量失败的案例。已有文献分析了政府承诺能力缺失的原因,主要分为政府主观性的动机和特许权本身的客观性问题。承诺能力的缺失对投资产生了负激励。针对政府承诺能力缺失的救济方式,可分为一般救济和再谈判救济。但再谈判可能损害消费者的利益。因而,设计合理的可用的再谈判机制,制定规范的再谈判程序,是基础设施产业特许经营合约再谈判研究的可扩展方向。