我国软件产业集群治理问题研究

利用集群模式发展软件产业成为世界各国的通行做法。软件产业集群有四种典型治理模式,并且治理模式随集群发展也在不断演进。针对我国软件产业集群治理中存在的问题,应当进行集群整合,优化治理模式,强化内部合作机制,提升服务层次,从而增强集群治理的有效性。     

Building Innovation Excellence of World Class: The Cluster as an Instrument of Spatial Governance in the European Union

European spatial governance is becoming an intriguing mix of ideas from the economic, political and cultural spheres. This article asserts that, in the EU's spatial planning, the cluster is increasingly part of a hybrid spatial politics, here named the ‘cluster gaze’, based on the interplay of innovation‐oriented political rationality and spatial governance. To study this process, the article provides an empirical investigation into selected EU documentation. The investigation is based on two perspectives. First, the cluster is analysed as a mediating instrument to stimulate and rescale transnational market developments in the EU. Second, the cluster is studied as an instrument of spatial management — one that builds on a business managerial ethos and endorses a specific hierarchical spatial imaginary and a cluster evidence base to assess the productivity and efficiency of European clusters. Both of these perspectives pave the way for a European ‘politics of cluster excellence’ that is about the constant sharpening of cluster practices, continuous evaluation and ranking, and the enhancement of cluster performance to rise from the ‘European league’ towards the ‘world class’.     

企业内部控制制度的新思路:公司治理视角

本文从公司治理与内部控制相互关系的角度,研究了两者在提高企业经营效率上的相对效果。通过公司治理与内部控制的配对分析,并考虑信息不对称条件下经理人的选择和路径依赖问题对经营效率的影响,研究发现,内部控制失效的主要原因是公司治理不完善。认为提高内部控制的有效性应从完善公司治理着手,建立起以投资者利益为核心、强化公司治理层的监督体系和高层管理人员道德风险的防范为内容的治理型内部控制。     

A service governance mechanism based on process mining for cloud-based applications

ABSTRACT

With the widely use of cloud computing in enterprise information systems, service governance becomes critical for an enterprise to adapt to a changing business environment. In order to provide a dynamic strategy for continuous service governance, in this paper a comprehensive service analysis solution is proposed to address both design time and run-time requirements for cloud applications. First, a process-centric Semantic Scene Model is composed to combines static business requirements with dynamic execution information. Then service analysis is conducted referring both to the business process mining results from event logs and the Semantic Scene Model given by business model designers. Service governance strategies are generated from the service analysis results and are performed to qualitatively classify the Quality of Service (QoS) of the services. Finally the approach is verified with a transportation logistics service application in a cloud platform. The result shows that our method can get continuous service governance through combining business processes with run-time service analysis.     

The role of corporate governance in forecasting bankruptcy: Pre- and post-SOX enactment

This paper contributes to the literature by documenting the improved performance of bankruptcy prediction models after including corporate governance variables. The empirical results demonstrate better predictive power for financial bankruptcy than previous bankruptcy prediction models, particularly in the post-SOX period. Our theoretical argument emphasizes the urgent need for such improvements to the bankruptcy prediction model following the introduction of the SOX Act, with the empirical results providing intuitive economic meaning for all relevant market participants. Policymakers may consider enacting laws to include designs for corporate governance monitoring mechanisms, entrepreneurs may use this model to improve their own governance structures and compensation mechanisms to avoid financial bankruptcy, and investors may refer to it to ensure that ‘losers’ are excluded from their investment portfolios.     

Key Concepts in Ethnography

Abstract

As a reaction to recent corporate scandals, corporate law and accounting regulations have recently been modified in German-speaking countries. Despite changing corporate contexts and agendas, accounting research in these countries has been comparatively silent on issues of corporate governance. In this paper, we discuss this limited response, focusing particularly on the field of management accounting. In German-speaking countries, management accounting is conceived of in a specific way (usually referred to as Controlling). The traditions of such a practice and the associated academic school of thought have made it difficult for researchers to consider issues of corporate governance and internal control in more empirical depth. Pointing to the importance of investigating the actual use of accounting systems and, thus, the social and institutional context of accounting, we propose a strategy for research and education that would allow for more comprehensive insights into the role that (management) accounting might play in corporate scandals.     

Russia's Evolving Corporate Governance in the Cultural Context

Abstract

The paper explores evolution and current state of the Russian corporate governance in cultural context. Russia has a relatively short history of corporate governance, and securities market and stock capital play a less significant role, compared to the West. The evolution of culture and corporate governance is analyzed in a comparative setting. Under the Soviet framework, business and corporate developments were non-existent or severely restricted. The post-Soviet capitalism is characterized by dynamic and turbulent developments in corporate governance and business culture. The paper examines the Russian findings from the recent international studies of culture and explores cultural impact on corporate governance in the country.     

Relationship marketing in museums: influence of managers and mode of governance

ABSTRACT

On the bases of relationship marketing and social capital, this paper aims to explore whether museums’ external relationships depend on managers and internal relationships as well as on mode of governance. The empirical findings of a hierarchical regression analysis for a sample of 556 museums indicate that close relationships with the external environment require managerial social capital and a supportive culture that favours internal cohesion. Finally, public museums directly run by government entities remain too bureaucratic and lack incentives to promote internal cohesion as well as relationships with customers and other stakeholders. Implications for managers are discussed.     

Corporate governance crisis down under: Post-Enron accounting education and research inertia

Abstract

Australian and New Zealand accounting academic responses to corporate governance and reporting failures is a story not simply told in the context of high profile international corporate failures such as Enron and WorldCom. This study notes a sequence of major Australian corporate failures that predate Enron and WorldCom. Through research into professional, business and research literature, profession and governmental/regulatory websites, and interviews with senior accounting academics across Australia and New Zealand, it also highlights a tale of limited response by Australian and New Zealand accounting academics and investigates the manifest and latent drivers of this inertia. The corporatisation and commercialisation of universities and related governance processes emerge as root causes of accounting academics' general failure to address recent major breakdowns in corporate governance and reporting in the business world. The paper closes by reviewing opportunities for change in an otherwise embattled environment.     

家族企业的分立治理结构选择及案例解析

家族企业是一组具有分立特征的治理结构的集合，其特有的构建基础是家族社会资本，而家族社会资本具有较强的资产专用性，进而家族社会资本专用性就成为家族企业分立治理结构选择的关键因素。本文一方面通过家族社会资本的专用性和相对重要性两个维度，建立了家族企业治理结构的选择模型。另一方面从契约法、适应性、治理工具等角度，对各种治理结...     

Project Management Knowledge Flows in Networks of Project Managers and Project Management Offices: A Case Study in the Pharmaceutical Industry

This study investigates the knowledge flows among and between project managers and project management office (PMO) members in a pharmaceutical R&D company in China, using a mixed‐methods approach. The results show that knowledge exchange happens in clusters, where each cluster forms around a PMO member. Contrary to expectations, PMO members were not identified as the most popular knowledge providers in these clusters; instead, knowledge was requested from earlier collaborators. A three‐tiered model is developed for knowledge governance at the cluster level, across clusters and the link with corporate and project governance structures. Managerial and theoretical implications are discussed.     

Counteracting innovative constraints: insights from four case studies of African knowledge-intensive metalworking and automotive clusters – ‘the Akimacs’

We respond to repeated calls over the years to further develop cluster theory specifically in an African context. Our contribution is to construct a framework which integrates theories focusing on path dependency, transaction cost economics (efficiency and systemic interdependency models) and regional development (lock in models). Our focus is on the innovativeness of African clusters and constraints on such innovation. Thus, drawing on cluster literature on constraints to innovation coupled with insights from current empirical work within African automotive clusters, we examine the challenges of counteracting the multilevel constraints which hinder innovation in African clusters. We develop a model for counteracting cluster constraints focusing on the impact of variations in innovative frequency, diffusion of innovations, innovative speed and protection of innovation. The model emphasizes the opportunities that arise when new entrant and incumbent firms interact to neutralize constraints at transactional, social, ecological and knowledge levels.     

Roundtable

Abstract

This paper introduces a selection of papers on contemporary developments in public sector management which come from a research conference held in 2004. This paper starts by introducing the New Public Management (NPM) and governance paradigms as alternative high level approaches. Such approaches are well known in the UK and are also of international interest. It then considers whether there are further possible reform paradigms not captured by these rather State centric models. The paper then briefly introduces each of the papers selected from the Conference proceedings. These papers contribute to the literature on the NPM, on the NPM versus governance debate and also generate and apply novel theoretical perspectives.     

基于层次分析法构建中心-卫星式产业集群风险模型

中心-卫星式产业集群是处在一个区域内的系统,其发展离不开产业集群外宏观环境,也离不开产业集群内企业的经济运行状况。文中对中心-卫星式产业集群的内、外部风险因素进行识别分析,根据内、外部风险的分类,分别对内、外部的风险进行识别分析,明确其危害性。在分类基础上,选择主要影响因素,基于AHP的模糊评估方法,提出中心-卫星式产业集群风险的模糊综合评估模型,使得中心-产业集群和政策制定者能够有效的评价集群的风险。     

浅析会计信息系统在治理公司、公司管理中的作用

本文在公司治理与管理整合的框架中,对会计的作用与地位做了全面论述:会计信息系统一条纽带将公司治理与管理系统联系在一起,会计信息系统保证治理与管理系统正常运转的根本;同时,会计信息要想发挥作用,会计系统要想完善,就需要公司治理结构、严密的组织管理及企业内部科学对其的控制与引导。     

Linking learning with governance in networks and clusters: key issues for analysis and policy

In this paper we analyse the relationship between governance and learning in clusters and networks. In particular, we see these two key elements as interdependent, suggesting that, under particular circumstances, such interdependence may drive clusters and networks towards a dynamic development trajectory. A pure ‘governance perspective’ makes the development of any locality dependent on the system of powers which exists within the locality or across the global value chain. In parallel, a pure ‘competence-based approach’ focuses mainly on the capabilities of actors to learn and undertake activities. In contrast, we open the prospects for an interdependent relation that may change the actual competences of actors as well as the governance settings and dynamics in networks and clusters. When supported by public policies, the learning process may have the potential to modify the governance environment. Simultaneously, the learning process is intrinsically influenced by economic power, which may seriously affect the development prospects of clusters and networks. This is why an intertwined consideration of both aspects is necessary to promote specific approaches to learning and to design appropriate policies. In this paper we offer two preliminary case studies to clarify some of these dynamics: the first taken from the computers cluster in Costa Rica and the second from an Italian bio-pharmaceutical firm and its production network. The first case study refers to the software cluster that was created from scratch in Costa Rica thanks to an enlightened government policy in coordination with new local enterprises and an important foreign direct investor; while the second reflects on the ability of an individual company to create a network of relationships with large transnational companies in order to acquire new competences without falling into a subordinate position with respect to its larger partners.     

公司内部治理机制研究述评与启示

长期以来公司内部治理问题一直是国内外学者研究的热点之一。从公司内部治理的激励合约、董事会及股权结构这三个主要方面对国内外的主要文献进行系统梳理后,得到的启示是,公司内部治理的研究应该重视高层管理人员与公司董事的个体异质性对企业战略及财务决策的影响;应该更多地关注制度因素与股权结构、投资者利益保护的关联性;应该把公司内部治理的研究与外部环境、公共治理相联系。     

产业集群环境与品牌提升关系的实证研究

许多产业集群产生了众多的知名品牌,在一定程度上表明了产业集群这种环境具有促进品牌提升的特性。本文首先对产业集群和品牌的相关概念和理论进行了梳理、辨析,对产业集群环境和品牌提升进行了界定;其次,构建了产业集群环境对品牌提升的概念模型;最后,利用结构方程模型,对徐州工程机械产业集群进行了实证分析,证明了理论模型和假设的正确性,并通过分析剖析了该集群存在的问题,从政府层面、集群层面和企业层面提出了政策及建议。     

文化旅游产业链治理模式研究

文化是旅游的灵魂,旅游是文化的重要载体。从产业发展的视角看,旅游产业与文化产业相互融合,相得益彰,密不可分。在企业及区域之间的竞争愈趋于以产业链竞争为主要竞争形式的语境中,本文基于产业组织及产业发展理论,沿循文化旅游"产业链界定—产业链构成要素—产业链治理影响因素—产业链治理模式选择"的思路,对文化旅游产业链治理模式进行了探索,旨在进一步深化对文化旅游产业链治理模式的研究。