The Research‐Practice Gap in Human Resource Management: A Cross‐Cultural Study

In this study, we examine the cross‐cultural differences in human resource (HR) managers’ beliefs in effective HR practices by surveying HR practitioners in Finland (N = 86), South Korea (N = 147), and Spain (N = 196). Similar to previous studies from the United States, the Netherlands, and Australia, there are large discrepancies between HR practitioner beliefs and research findings, particularly in the area of staffing. In addition, we find that interpersonal‐oriented aspects of HR practices tend to be more culturally bound than technical‐oriented aspects of HR practices. We interpret the differences using Hofstede's cultural dimensions (Power Distance, Individualism versus Collectivism, Masculinity versus Femininity, Long‐Term Orientation versus Short‐Term Orientation, and Uncertainty Avoidance). We discuss the overall nature of the science‐practice gap in HR management, and the implications for evidence‐based management. © 2014 Wiley Periodicals, Inc.     

Market orientation as determinant of entrepreneurship: An empirical investigation on SMEs

Entrepreneurial Orientation (EO) and Market Orientation (MO) are considered key factors in ensuring firm longevity in the new competitive landscape. Despite extensive research during the past decade, most of the studies use samples that exclude small and medium enterprises (SMEs), which represent the majority of economic activity worldwide. Some studies do investigate this relationship in small companies but place little importance on the subtle differences between SMEs and large companies when measuring MO. This study empirically investigates the relationship between MO and EO on a sample of 2500 Swedish SMEs. A new measure of MO that takes into consideration SMEs specific conditions has been developed and used. Findings suggest that MO is the main determinant of EO in SMEs.     

非金融企业委托贷款影响审计定价吗？

基于我国2011—2021年非金融类A股上市公司样本,实证考察了非金融企业委托贷款对审计定价的影响及其作用路径。研究发现,非金融企业委托贷款会显著提高审计定价,这种提升作用在股权关联型委托贷款、委托贷款业务复杂度高和处于货币政策紧缩期的企业中更显著。机制检验表明,经营风险和审计延迟是非金融企业委托贷款提高外部审计师审计定价的部分中介因子。研究从非金融企业委托贷款视角丰富了审计定价的相关理论研究。     

Democratization in the host country and institutional risk of cross-border M&A: an empirical study on Chinese listed enterprises

We take the sample of Chinese listed enterprises’ cross-border M&A from 1999 to 2010 to construct a Poisson distribution model, and theoretically explore and empirically research how democratization in the host country influences the going-out process of Chinese enterprises. The overall results show that democratization impedes the inflows of Chinese enterprises’ cross-border M&A, because the higher the degree of democratization in the host country, the stronger the intensity of industry protection and the greater the power of trade unions—and this creates institutional risk for Chinese enterprises. We also find institutional risk aroused by democratization deeply influences the cross-border M&A of Chinese state-owned enterprises and the M&A flowing into the natural resources industry. This study contributes to further understanding democratization degree and institutional risk, and at the same time, it is also significantly meaningful for guiding the development and implementation of Chinese enterprises’ internationalization strategy.     

我国文化企业跨区域并购应注意的问题研究

跨区域并购是我国文化企业做大做强的一个恰当的战略选择。文化企业具有意识形态性,边际成本递减、边际效用递增性,公众参与性和高衍生性四个特定属性。我国文化企业在跨区域并购时要考虑并购规划的周密性和目标企业信息完全性;要熟悉相关法规政策,促进人才整合,讲究并购绩效评价的综合性和长期性。     

Managerial mindset as the mechanism of the country-of-origin effect: evidence from Chinese multinational enterprises’ approach to employer associations

The country-of-origin effect (COE) on employment practices in multinational enterprises (MNEs) has become an important area of international human resource management research. However, research on the mechanisms of the COE, a fundamental and critical aspect of the country-of-origin phenomenon, is scant. This study seeks to empirically explore the mechanisms through which country-of-origin influences Chinese MNEs’ approach to host-country employer associations. Analysis of qualitative data from 13 Chinese MNEs revealed that country of origin affected the approach of Chinese MNEs to host-country employer associations in the form of transfer of managerial norms. It also revealed that it was the mindset of those home-country nationals who were key decision-makers at subsidiaries that enabled the COE in Chinese MNEs. This paper highlights the importance for future studies of international strategic human resources management to pay attention to micro-foundations of cross-border practice transfer and to incorporate analyses of managerial cognition in the investigation of MNEs’ management practices.     

The moderating effects of traditionality–modernity on the effects of internal labor market beliefs on employee affective commitment and their turnover intention

This study addresses a possible moderating effect of cultural values on the relationship between employee beliefs in human resource management (HRM) practices and employee outcomes. Although employee belief regarding internal labor market (ILM) operation within their firms could be positively related to employee commitment and negatively related to their turnover intention, employee cultural values may act as a contextual variable that strengthens or weakens such relationships. We test the moderating effects of two cultural values, traditionality and modernity in the context of Kenya where the blend of these cultural values is an emerging reality, given the rapid pace of urbanization in recent years coupled with effects of globalization and the digital era. Our study indeed found support for the moderating effects of these cultural values. The association between ILM beliefs and employee affective commitment was found to be greater for employees with more traditional values. In contrast, the relationship was weaker for employees with more modern cultural values. These moderating patterns were also found in the relationship between ILM beliefs and turnover intention. Implications for management research, theory, and practice are discussed.     

跨文化交流中的称谓语对比研究

称谓语被广泛应用于各种语言中,起着重要的社交礼仪作用。称谓语不仅是一种语言现象,同时也是一种社会文化现象。本文从跨文化交流的视角就英汉称谓语进行了对比研究,分析了由于宗教信仰、价值观念和社会结构等方面的不同而导致的称谓语的差异,探讨了其背后的文化因素,便于使用这两种语言的人们之间的跨文化交流活动。     

论多元文化体系下的大学生理想信念教育

随着我国改革开放的不断深入以及经济、文化全球化进程的不断发展,多元文化的存在与影响已经成为了当代中国社会所不可回避的现实。在这种复杂的多元文化思潮渲染下,广大大学生的价值取向、道德观念、理想信念面临着前所未有的新挑战。因此在新形势下,要强化文化认同,弘扬和培育中华民族精神,以"一体多元"为主导,弘扬艰苦奋斗的精神,构建和谐文化环境。     

The transfer of HRM policies and practices to a transitional business system: the case of performance management practices in the US and Japanese MNEs operating in Vietnam

This paper focuses on employee performance management (PM) to explore how multinational enterprises (MNEs) localise their human resources within their subsidiaries in a developing country. It uses qualitative research methods to examine four US and four Japanese MNEs operating in Vietnam. The paper identifies both home and host country effects as significant factors in the transfer of MNEs' PM policies and practices. The US firms emphasised financial and non-financial measurements and utilised a wide range of PM management tools and techniques. These techniques, despite being unfamiliar in Vietnam and possibly considered incompatible with Vietnamese culture, were transferred successfully to the Vietnamese subsidiaries. The Japanese firms' PM approach was characterised by a more informal form of regular performance review, within a strictly top-down process and which suffered from accusations of bias and lack of transparency by Vietnamese respondents. This paper argues that the transitional period in Vietnam from a centrally planned economy to a market-oriented one has made the national business system more receptive to new and seemingly contrasting practices. It provides no evidence to support the argument that transfer of practices is more likely, where the cultures of the countries involved are relatively similar.     

Relationship of internal institutions,knowledge sharing,and technological innovation in characteristic cultural enterprises: Evidence from China

The paper empirically studies the relationship between internal institutions, knowledge sharing, and technological innovation based on the data of investigating 163 China's characteristic culture enterprises by applying structural equation model. The study shows that the internal institution of characteristic cultural enterprises can significantly enhance the knowledge sharing of employees in characteristic cultural enterprises; the knowledge sharing of employees will significantly enhance the technical innovation level of characteristic cultural enterprises; the internal institution of characteristic cultural enterprises does not directly and significantly improve the technical innovation level, but indirectly through enhancing the knowledge sharing of enterprise employees.     

Performance management practices within emerging market multinational enterprises: the case of Brazilian multinationals

This study advances our understanding of HRM within emerging market multinational enterprises (EM-MNEs) by examining the extent to, and mechanisms by, which Brazilian MNEs standardise or localise their performance management (PM) policies and practices, and the factors that influence their design and implementation. We explored these issues through qualitative case studies of three Brazilian MNEs. The analysis of interview data reveals a strong tendency for Brazilian MNEs to centralise and standardise their PM policies and practices. The key finding of this paper is that PM practices within Brazilian MNEs are not based on indigenous Brazilian practices, but, rather, are heavily influenced by global best practices. The findings are at odds with previous research, which suggests that EM-MNEs apply different HR practices in developed country subsidiaries and developing country subsidiaries. Also, contrary to expectations, our results indicate that institutional distance does not have a significant influence on the adaptation of PM practices at subsidiary level.     

企业资源配置战略对审计费用的影响效应研究

合理的审计费用是审计机构提供高质量审计服务、更好承担资本市场看门人职责的基础与前提。以2007—2022年非金融类A股上市公司为研究样本,实证检验了企业资源配置战略对审计费用的影响效应,研究表明：（1）与投资主导型企业相比,经营主导型企业支付的审计费用更低;（2）经营主导型企业具有更低的经营风险,审计投入更少,因此承担的审计费用更低;（3）经营主导型企业支付更低审计费用的现象主要出现在内控质量较低的企业、未引入连锁股东的企业、非“四大”审计的企业以及制造业企业之中。     

自贸区设立缓解了企业的融资约束吗？——基于上市公司的经验证据

使用2010—2019年中国上市公司的面板数据,采用多期双重差分法探讨了自贸区设立对企业融资约束的影响。研究发现,自贸区的设立能够缓解企业融资约束,上述结论经过一系列稳健性检验后依旧成立。进一步的异质性分析发现：自贸区设立对国有企业融资约束的缓解程度强于非国有企业,自贸区设立能显著缓解非高新技术企业融资约束,但对高新技术企业融资约束影响不显著。机制分析结果表明,自贸区政策通过提高企业创新和外商直接投资的路径缓解企业的融资约束,同时金融发展水平的提高在自贸区缓解企业融资约束中发挥了显著的协同作用。研究结论为高水平对外开放的战略背景下缓解企业融资约束提供了有价值的政策依据。     

工业企业选址评价研究

设施选址属于企业等投资主体的战略性决策,不同类型的投资主体对设施选址的要求不同,所适合的分析方法也各异。目前,对于以服务定位的设施选址(如连锁超市等)及以中间定位的设施选址(如物流中心等)的应用研究比较多,而对于制造型企业,特别是大型工业企业选址问题的研竞较少。文章针对大型工业企业选址问题,综合层级分析法和模糊综合评价法建立了评价模型,具有较好的实用意义。     

基于消费者偏好的中国对东盟投资产业类型选择研究

综合考虑东盟消费者对中国企业和东盟企业的偏好差异以及技术水平和生产要素依赖度的不稳定性,基于不同产业类型的层面,对中国企业以及东盟企业的市场份额和消费者偏好进行实证分析。当两个不同地区的企业都从事第三产业时,消费者偏好于中国企业生产的产品,且随着技术水平的提高,这种偏好也会增加,中国企业的市场份额高于东盟企业;当两个不同地区的企业都从事第二产业时,消费者偏好于东盟企业生产的产品,且随着生产要素依赖度的提高,这种偏好也会增加,但东盟企业的市场份额低于中国企业。中国企业应根据东盟国家经济环境、资源禀赋和产业基础等的不同,选择合适的投资产业类型。     

中国企业对日并购策略研究

中国企业对日并购的增加体现出了对核心技术的强烈需求。对日并购是中国企业变大变强的一种成长战略,却不是一件易事,它是一个系统工程,牵涉的要素要比国内的企业并购复杂得多。中国企业对日并购要充分做好并购前的准备工作,加强自我保护,在股权完成交割或资产过户完成后要重点做好文化整合、人事整合、技术整合、营销整合四方面的工作。     

民营企业并购国有企业的企业文化融合影响要素研究——东方希望集团并购蓬威石化案例分析

由于民营企业与国有企业之间的文化差异,文化融合成为影响企业并购成功与否的关键.本文以民营企业并购国有企业后的企业文化冲突为切入点,通过对民营企业和国有企业文化的特征识别,剖析二者融合后企业文化存在的关键问题,识别出民营企业并购国有企业后影响企业文化融合的关键要素为文化特质、领导行为与员工行为.并以东方希望集团为案例,通过对东方希望集团并购莲威石化后产生的一系列企业文化冲突进行分析,揭示这些要素对企业文化融合的作用机理,为提升民营企业并购国有企业的文化融合提供参考和借鉴.     

Harmony and organizational citizenship behavior in Chinese organizations

From the divergence perspective in human resource management (HRM), this paper develops an indigenous framework exploring the mechanisms between the prominent cultural characteristic of harmony originating from Confucian ideology, and organizational citizenship behavior (OCB) as well as job satisfaction in the Chinese context. By employing structural equation modeling, our findings demonstrate that the degree of harmony is positively related to employees' OCB and job satisfaction, and that job satisfaction positively mediates the relationship between the degree of harmony and OCB. This research – that examines the relationships between Chinese harmony grounding in an art-based view and employees' display of OCB derived from Western theories – is a response to the recent calls for introducing valid context-specific measures and considering the cultural impact on individual behaviors in HRM. This study suggests that firms in China may encourage employee OCB and job satisfaction by boosting harmonious level at workplace. It provides a useful guideline for multinational enterprises eager to effectively manage Chinese employees, and enriches non-Chinese managers' understanding of the values of harmony in China.