浅论民间非营利组织财务管理和会计核算工作

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。     

域内文化冲突与市场营销终端客户管理

域内文化冲突是一个长期被忽视的领域。随着国家经济战略的转移,国内市场成为营销的主要关注点,域内文化冲突及其对市场营销的影响需要提上研究日程。跨文化不等于跨国文化,特定区域内部也存在着不同的文化体,域内营销同样面临文化冲突问题。鉴于当前出口环境发生变化、国内经济结构作出调整、初级产品市场逐渐淡出市场的现状,我国产业发展必定要回归国内市场,培养和开发健康有序的国内市场必将成为中国经济持续发展的基础。因此,考虑到中华文化的多民族属性以及域内文化冲突的长期性,商家必须深入了解域内文化冲突的特点,加强对文化冲突的合理引导,并在营销实践中予以应用,以在促进民族融合的同时有效保护民族文化遗产。     

社会科学理论评价标准初探

社会现象由于受人类主观意志的影响，因而没有自然现象的普遍性和重复性，社会科学理论也没有像自然科学理论那样确定无疑的检验标准。对社会科学理论进行评价应坚持以下标准：（1）必须用原因解释现象；（2）论证和反驳必须坚持大概率原则；（3）必须坚持逻辑的自洽性、解释的一致性和结论的预见性原则；（4）必须对概念进行严格定义；（5）必须接受反驳和批判。     

Marketing Management in Nonprofit Organizations: A Customer Analysis of Church Volunteers

ABSTRACT

Volunteers who work in nonprofit organizations serve an important role in our society, as evidenced by their economic impact. Nonprofit organizations which rely on volunteers are finding it increasingly difficult to recruit and retain sufficient numbers of volunteers to fulfill their missions. Faced with this situation, managers need to become more marketing oriented in their approach of dealing with their volunteers. A manager's first step in becoming more marketing oriented is obtaining a better understanding of the organization's volunteers. This article presents an example of a customer analysis of a specific group of volunteers–church volunteers, to test the efficacy of this approach in better understanding a target group of volunteers. Collecting data from survey respondents, comparisons are made between church volunteers and non-volunteers, between church volunteers and secular volunteers, and between church members who volunteer in their churches and church members who volunteer in secular organizations. The findings support the utility of such a customer analysis in helping a manager develop a more accurate mental model of the organization's volunteers.     

Criteria for Evaluating the Legitimacy of Corporate Social Responsibility

The goal of this paper is to provide a general discussion about the legitimacy of corporate social responsibility. Given that social responsibility projects entail costs, it is not always obvious under what precise conditions managers will have a responsibility to engage in activities primarily designed to promote societal goals.In this paper we discuss four distinct criteria for evaluating the legitimacy of corporate projects for institutionalizing social responsibility:(1) local knowledge(2) level of responsibility(3) shared consensus, and(4) relationship to financial performance.We conclude our discussion by noting that in those cases where the firm possesses knowledge about a specific problem and its solution, is directly responsible for causing harm, where a shared consensus among all relevant stakeholders exists, and financial performance will be enhanced, social responsibility projects are ideal. Obviously, no program will meet all of the criteria. In fact, our model specifically suggests that there is often a trade-off between the first three criteria and the last. For example, in those situations where the corporation directly imposes harm on third parties, and where a high degree of consensus exists among all stakeholders, there is little need to link the social responsibility program to financial performance. By contrast, as the corporation seeks proactive solutions to problems which are only incidental to the corporation, and where little consensus exists, the predicted relationship to financial performance becomes more crucial. By formally examining the trade-offs among these four criteria we more fully understand the complex relationship between social responsibility and financial impacts.     

Linking Altruism and Organizational Learning Capability: A Study from Excellent Human Resources Management Organizations in Spain

Corporate reporting on climate change is of increasing academic interest but is often considered solely from the firm perspective. This article extends current knowledge by considering how institutional pressures influence the greenhouse gas (GHG) reporting practices of multinational oil and gas companies. The results show that regulation under the EU emissions trading scheme and reporting according to the global reporting initiative (GRI) guidelines leads to better quality and more extensive reporting. Although generally adopting proactive climate change strategies, European companies do not have superior GHG reporting practices. Corporate media visibility does not impact GHG reporting practices which may be a reflection of the obscure portrayal of climate change in the print media or the fact that coverage is generally positive. This article adds to the current literature on GHG reporting practices demonstrating that institutional theory along with stakeholder theory and legitimacy theory can give further insights into explaining the GHG reporting practices of multinational companies.     

The Phenomenon of Substantive Conflict in the Family Firm: A Cross-Generational Study

This study investigates the influence that family members exert on the extent and frequency of substantive conflict within family firms across generations as a result of their familial relationship (distance) with the owner/manager of the firm and the positions these family members occupy in the family work group and social (non-work) group. Following Beckhard and Dyer (1983), the construct of substantive conflict was vested in four key issues pertinent to family firms: (1) ownership continuity or change; (2) executive leadership continuity or change; (3) power and asset distribution; and (4) management's vision for the role of the firm in society. The results establish a relationship between conflict in a family business and the composition of the family's work group, non-work (social) group, and the extensiveness of the family's social interactions. The relationships between conflict and family influence were found to be moderated by the generations (first, second, third, or later) among involved family businesses.     

Focusing Service Management Efforts: A Model for Non profit Organizations

ABSTRACT

In recent years, many nonprofit organizations have experienced significant cut-backs in support from traditional sources while demand for their services has continued to increase. Many of these organizations have attempted to bridge this growing chasm by increasing their fund raising efforts. While not without value, these activities alone will not resolve the dilemma faced by many of these organizations. The authors present a 12-step model to assist managers in nonprofit organizations in determining how to reallocate scarce human and financial resources from non-crucial to truly critical service offerings and in so doing, better meet the needs of their critical constituencies.     

Breaking Silos: A Field Experiment on Relational Conflict Management in Cross-Functional Teams

In this paper we investigate how effective conflict management in conflict asymmetry situations impacts the quality of cross-functional management teams’ performance. During a 5-day business simulation, we explore the consequences of the relational conflicts and conflict asymmetry experienced by team members. We use two different measures of conflict asymmetry: the traditional group conflict asymmetry measurement of Jehn (Adm Sci Q 40:256–282, 1995) and a social networks method. We find that when some team members evoke more conflict than others, this affects the evolution of team dynamics (and ultimately the performance of the team) even more than high levels of conflict altogether; however, group emotional awareness can mitigate this negative effect and improve the team performance through the appropriate use of conflict management strategies. Since group emotional awareness can be fostered and trained within teams, this is of practical value to improve the performance of cross-functional management teams.     

消费者对人际影响的敏感度研究

本研究系统地考证了人际影响敏感度量表在中国样本上的适用性,发现这一量表适用于中国样本。对于中国人而言,人际影响的“规范影响”与“信息影响”因子这二者更不易分开,常常是同时作用的。人际影响使得个体关注外在表现出来的自我,并引发社交焦虑感。受人际影响程度大的个体,常常认为事情的控制点不在自己手中,而在外部(他人或运气),他们的自尊水平也比较低。受人际影响程度大的个体,常常是那些面对许多商品无法自己决策的人,他们倾向于购买全国性的品牌。在一个容易诱发人际影响的环境中,对人际影响敏感的个体表现出更强的购买意图。     

Transformation of the Information Technology Function in Organizations: A Case Study in the Manufacturing Sector

The main goal of this study is to better understand the nature of transformations of the Information Technology (IT) function in organizations. A conceptual framework combining a typology of the IT function and key elements of the theory of punctuated equilibrium was developed and applied in a case study of a manufacturing company. Our results suggest that IT functions are transformed in response to various pressures that push it toward change. However, these pressures need to be channelled through a catalyst consisting of three independent elements: (a) the vision of the enterprise concerning the potential value of IT tools, (b) the degree of Chief Information Officer's participation in strategic decision making, and (c) the level of IT knowledge among members of the executive team. Finally, our results challenge the notion that all IT functions tend towards the same optimal profile over time. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

经济全球化背景下的企业跨文化冲突管理

随着全球经济一体化和中国加入WTO,中国市场将吸引更多的外国企业来华投资。来自不同文化背景的各国投资者,在共同创办企业时,必然有文化差异存在,而文化差异往往会引起文化摩擦和冲突。解决跨文化管理的冲突要实施学习策略,培育共同价值观,争取回避策略,共赢策略,实现"本土化"管理。     

Mission-Driven Organizations in Japan: Management Philosophy and Individual Outcomes

Previous studies imply that management philosophy has become an essential ethical foundation for a number of mission-driven organizations in Japan. This study examines how management philosophy might be influential to individuals with a sample of 1019 Japanese employees. The article develops a framework for analyzing the adoption of management philosophy and individual attitudinal and behavioral outcomes. Factor analysis shows that adoption of the management philosophy can be categorized into two dimensions, identification with management philosophy, and sensemaking of that management philosophy. Regression results indicate that while philosophy-oriented practice might affect individual adoption of management philosophy, the adoption of the management philosophy is positively related to both job involvement and organizational citizenship behavior. Furthermore, the results of structural equation analysis indicate that both dimensions of the adoption of the management philosophy might mediate the relationship between organizational practice and individual outcomes. The research not only increases our understandings into the effectiveness of the management philosophy as an essential ethical foundation, but also provides intriguing implication regarding the organizational measures required to enhance the mission-driven culture.     

我国农民专业合作经济组织研究综述

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。     

Synthesis of Complex Criteria Decision Making: A Case Towards a Consensus Agreement for a Middle East Conflict Resolution

The title of this paper reflects both the process and the outcome of the current undertaking. Frustrated with the current state of the Middle East but encouraged by earlier attempts at modeling complex problems, the authors participated in a panel discussion assembled to address the conflict and propose a possible road-map to peace. However, the participants of this project did not come to a single course of action that will result in peace in the Middle East but did reach a consensus agreement about a resolution that needs to be managed. This paper explores the process, the outcome and the factors that influence the decision as well as potential pitfalls. The Analytic Network Process (ANP), a well known multicriteria decision making approach, applied frequently in recent years to examine conflicts around the world, is used in this analysis. It provides a framework for synthesizing judgments on the diverse aspects of the problem represented in the structure of the decision. It pieces together these judgments in a holistic and logical way.     

基于共赢理念的双渠道冲突管理研究

网络技术和电子商务的发展使很多制造企业不仅通过传统零售渠道分销产品,而且通过网络渠道直接向消费者销售产品。双渠道策略的实施在实现网络渠道与传统渠道优势互补的同时,也引发了渠道冲突。双渠道环境下的渠道冲突可分为外部冲突和内部冲突。外部冲突和内部冲突会相互影响,相互转化。有效管理企业内外部渠道冲突以求得整个渠道系统利益的最大化,对双渠道运营的企业来说既是机会又是挑战。文章通过构造制造商和传统零售商的博弈模型,分析、比较模型中的局中人赢得,认为可通过模型中部分变量的选择来实现双渠道环境下制造商和传统零售商的共赢。双渠道环境下,对制造商而言,应对外部和内部渠道冲突实施不同的管理策略,对外部渠道冲突进行有效区隔,对内部渠道冲突增进企业内部渠道组织之间的沟通和协调;对传统零售商而言,应直面制造商采用网上直销渠道的现状,争取更大的销售折扣,增加销量,降低成本。     

组织冲突论视角下的管理控制

自管理学诞生以来,组织始终是管理研究的重要内容之一。传统管理学将计划与目标作为理解组织的核心概念,认为没有明确的目标,管理工作就是无计划的。而在组织冲突论的视角下,管理控制在管理过程中才真正具有核心地位。冲突论认为,尽管组织是由于克服个人的局限而被建立起来的,但是组织一旦被建立,冲突就不可避免。由于利益的对立,管理层的目标和被管理层的目标总不会是完全统一的,控制就是保证管理层的目标得以全部或部分实施的手段的总称。组织是控制的工具,组织结构的设计要服从于“更好地实施控制”这一中心环节。     

模糊数学在人力资源管理绩效评价中的应用研究

随着全球经济一体化进程的加快,企业与企业之间的竞争越来越表现为人才的竞争。人力资源的开发与管理在企业管理中的地位尤为显得重要,那么如何引导和积极地推进人力资源的开发与管理工作呢?其中很重要的一环是人力资源管理绩效的综合评价。研究人力资源管理评价指标,探讨模糊数学在人力资源管理评价中的应用,构建人力资源管理模糊综合评价模型,为加强公司人力资源管理提供了依据。     

非营利组织构建企业化管理模式的分析

社会发展的多元化趋势使非营利组织的发展成为必然,在发展过程中非营利组织暴露出了效率不高等一些问题。所以在非营利组织中要尝试建立企业化管理模式,采取构筑企业化管理模式的举措,这样才能促进我国非营利组织的发展。     

再论非政府组织与WTO关系

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。