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自愿审计动机主要有三个理论假说:代理理论、保险理论和信息理论假说。其中的信息假说利用市场中的信息不对称问题,解释了我国上市公司自愿审计行为产生的原因。结合我国中期财务报告审计制度,分析上市公司的自愿审计动机主要是试图通过自愿购买审计服务,对会计信息进行鉴证,以提高信息的可靠性,与信息假说相符,使审计真正成为会计信息质量的有效保证。 相似文献
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《非赢利和公共部门市场学杂志》2013,25(2):15-27
ABSTRACT To effectively compete in today's competitive business environment, nonprofit organizations need to operate as open systems developing strategic alliances with key actors. To help managers of nonprofit organizations develop such relationships, open systems theory is explained, the phrase “strategic alliances” is defined, and a system of alliances is presented as a tool for identifying and analyzing potential relationships. 相似文献
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委托代理理论在非营利组织中的应用综述 总被引:1,自引:0,他引:1
委托代理理论创立至今已经走过四十多年的历史,在CSSCI中以"委托代理理论"为关键词进行搜索共有164篇期刊论文,其中大多数的研究集中在企业问题的治理,通过筛选只有30篇是将委托代理理论运用于非营利组织中,故本文从非营利组织出发,以研究对象为分类标准,对现有文献的观点进行整理。 相似文献
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近年来,民间非营利组织发展迅速,现已涉及到社会生活的各个领域。但是,民间非营利组织的财务管理和会计核算跟不上时代发展的步伐,影响了其信誉和公信力,因而制约了其进一步发展的空间。本文分析了民间非营利组织在财务管理及会计核算中存在的种种问题,提出了加强非营利组织财务管理和会计核算的若干措施。 相似文献
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Lucia Peek Maria Roxas George Peek Yves Robichaud Blanca E. Covarrubias Salazar Jose N. Barragan Codina 《Journal of Business Ethics》2007,74(3):219-231
Business students from the three NAFTA countries were shown a possible Sexual Harassment scenario from Arthur Andersen’s Business
Ethics Program. They were asked to respond to a pre-questionnaire concerning the three characters’ behaviors and possible
actions and a post-questionnaire after writing a report from the points of view of the three characters in the scenario. The
students were asked to consider whether the characters should report the possible harasser to their supervisor, and thus engage
in whistle-blowing behavior, as well as directly confront the harasser. Hypotheses are formulated for the three NAFTA countries
based on Hofstede’s cultural dimensions. There were significant differences, but in some cases not in the direction expected.
Gender differences are also explored, but there were few significant differences. 相似文献
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采用扎根理论研究方法,基于安徽省L联合社经验性资料,构建合法性动态获取机制模型,分析合法性机制演进路径。研究表明:在响应联合阶段,联合社通过协同共享机制和政府响应机制获取实用合法性和规制合法性;在品质管控阶段,联合社通过协同共享机制、管理创新机制和品质控制机制获取外部规范合法性和实用合法性;在对外传播阶段,联合社通过规范治理机制、形象传播机制和政治互助机制获取实用合法性、外部规范合法性、内部规范合法性和规制合法性。获取再组织化潜在利润是联合社的重要诉求,但效率机制与合法性机制并不相左,效率机制需要通过合法性机制发挥作用。 相似文献
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从市场区理论看企业跨国经营的动因及策略 总被引:1,自引:0,他引:1
市场区理论是二战前德国著名工业经济学家廖什提出的工业布局理论。该理论认为产品市场区的大小对企业的生产布局至关重要。因此,产品市场区的有限性是企业跨国经营的重要动因,而企业跨国经营策略的制定,如是否在海外设立较多的子公司等,要考虑到产品市场区的大小。 相似文献
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This study examined experimentally the effect of retaliation strength and accounting students’ level of moral reasoning, on their propensity to blow the whistle (PBW) when faced with a serious wrongdoing. Fifty-one senior accounting students enrolled in an auditing course offered by a large New Zealand university participated in the study. Participants responded to three hypothetical whistle-blowing scenarios and completed an instrument that measured moral reasoning (Welton et al., 1994, Accounting Education. International Journal (Toronto, Ont.) 3(1), 35–50) on one of two conditions – i.e., strong or weak retaliation for whistle-blowing. Consistent with the results of Arnold and Ponemon (1991, Auditing: A Journal of Practice and Theory 10, 1–15) this study found that the strength of retaliation and participants’ moral reasoning level positively affected their PBW. Unlike results reported in Arnold and Ponemon (1991, Auditing; A Journal of Practice and Theory 10, 1–15) a significant interaction effect of moral reasoning level and retaliation on participants’ PBW was not found. However, results showed that a participant’s gender has a significant effect on the relationship between his or her moral reasoning level and PBW. These results support the need to improve ethical awareness through accounting education and to increase protection for whistle-blowing (Miceli 2004, Journal of Management Inquiry 13, 364–366). Furthermore, many participants found it difficult to take a stand when serious wrongdoing is discovered. Therefore, policymakers must exercise caution when placing heavy reliance on whistle-blowing, especially when whistle-blower protection processes are complex and not easily accessible, and processes to facilitate whistle-blowing may vary substantially between public and private sector organizations (Scholtens, 2003, Review of the operation of the Protected Disclosures Act 2000: Report to the Minister of State Services). 相似文献
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This paper focuses on the 1986 Amendments to the False Claims Act of 1863, which offers whistle-blowers financial rewards
for disclosing fraud committed against the U.S. government. This law provides an opportunity to examine underlying assumptions
about the morality of whistle-blowing and to consider the merits of increased reliance on whistle-blowing to protect the public
interest. The law seems open to a number of moral objections, most notably that it exerts a morally corrupting influence on
whistle-blowers. We answer these objections and argue that the law is not objectionable on these grounds. Since there are
no compelling moral objections to the law, it is appropriate and acceptable to judge the law in terms of its economic costs
and benefits. We assess the most salient of these and conclude that the benefits outweigh the costs. We suggest that a mechanism
similar to the Act should be considered for protecting stockholders’ interests in the private sector. We conclude by making
several proposals for improving the existing legislation.
The authors' names are listed in alphabetical order.
An earlier version of this paper was presented to the Society for Business Ethics August 2004. 相似文献
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20世纪90年代以来,非政府组织在全球化进程中迅速兴起并积极参与WTO。通过对非政府组织概念和特征的界定,从WTO体制内关于非政府组织的规则和安排以及非政府组织参与WTO的实践,对非政府组织参与WTO问题作简单评析,指出非政府组织参与WTO的趋势及其参与对于WTO规则形成和争端解决的影响,从而对我国更好地发挥非政府组织的作用提出启示。 相似文献
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企业成长理论视角下的企业并购动因分析——基于蒙牛收购雅士利案例 总被引:1,自引:1,他引:1
瞿路航 《商业经济(哈尔滨)》2013,(19)
基于企业成长理论的视角分析蒙牛收购雅士利的动因显示:蒙牛收购雅士利是一次双赢的收购案。并购作为企业重要且普遍的成长方式之一,是其实现成长和战略发展的一种外部途径,可有效解决企业存在的问题,发挥企业家精神,实现纵向一体化下的协同作用。目前,蒙牛在发展自身奶粉品牌上存在短板,同时面临着管理和需求上的约束,而雅士利也面临着管理和竞争的瓶颈,遏制了向行业的进军。蒙牛对雅士利兼并重组后,应加快资源整合与互补,实施多元化经营战略,真正培育起自己的品牌,加快国产奶粉行业整体升级的速度。 相似文献
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发展中国家实施战略性贸易政策的可行性探讨 总被引:6,自引:0,他引:6
战略性贸易政策为西方发达国家政府在不完全竞争和规模经济条件下进行贸易干预提供了新的依据,要在发展中国家实施这一政策必须满足市场结构、规模经济和市场经济体制三方面的条件。从这三个条件出发,对战略性贸易政策在发展中国家的可行性问题进行探讨。可以得出,发展中国家目前还不具备实施战略性贸易政策的基础。 相似文献
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Mark Casson 《International Journal of the Economics of Business》2013,20(2):163-186
This paper offers an integrated analysis of outsourcing, offshoring, and foreign direct investment within a systems view of international business. This view takes the supply chain rather than the firm as the basic unit of analysis. It argues that competition in the global economy selects supply chains that maximise the joint profit of all the firms in the chain. The systems view is compared with the firm-centred view commonly used in strategy literature. The paper shows that a firm’s strategy must be embedded within an efficient supply-chain strategy, and that this strategy must be negotiated with, rather than imposed upon, other firms. The paper analyses the conditions under which various supply-chain strategies – and by implication various firm-level strategies – are efficient. Only by adopting a systems view of supply chains is it possible to determine which firm-level strategies will succeed in a volatile global economy. 相似文献
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我国农民专业合作经济组织研究综述 总被引:1,自引:0,他引:1
秦岭 《扬州大学商学院学报》2007,11(5):94-99
当前,农民专业合作经济组织问题是农业经济研究的热点之一。从农民专业合作经济组织研究产生的背景、目前发展过程中存在的问题及其发展途径等方面,对现有的文献作认真梳理,可为进一步探讨农民专业合作经济组织提供参考和思路。 相似文献
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《商业经济(哈尔滨)》2019,(10)
2017年11月,三六零公司成功借壳上市。结合新的政策和当前形势,对三六零借壳回归A股进行研究,分析其借壳与江南嘉捷让壳的动因,以及中概股回归A股面临的风险。根据分析结果,分别从拟回归中概股公司、监管层、投资者三个角度提出了相应的建议,以期为其他正奔走在"海归"之路的中概股企业提供借鉴。 相似文献
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Fahri Karakas 《Journal of Business Ethics》2010,94(1):89-106
The purpose of this article is to review spirituality at work literature and to explore how spirituality improves employees’
performances and organizational effectiveness. The article reviews about 140 articles on workplace spirituality to review
their findings on how spirituality supports organizational performance. Three different perspectives are introduced on how
spirituality benefits employees and supports organizational performance based on the extant literature: (a) Spirituality enhances
employee well-being and quality of life; (b) Spirituality provides employees a sense of purpose and meaning at work; (c) Spirituality
provides employees a sense of interconnectedness and community. The article introduces potential benefits and caveats of bringing
spirituality into the workplace; providing recommendations and suggestions for practitioners to incorporate spirituality positively
in organizations. 相似文献