基于组织理论视角的企业内部控制设计

设计健全、完整的内部控制是企业防范风险、实现企业战略目标的根本保障。从组织设计理论的视角来看,企业内部控制设计的基本程序为：明确企业发展战略,确定内部控制设计的目标;设计公司内部控制框架;划分各个管理层次、职能部门和工作岗位的权责;设计业务流程和管理规范,制订各种保证企业有效运行的规章制度;配备人员和培训;适时的信息反馈和修正。     

Emphasis or Balance?

Abstract

A sample of 162 Indian manufacturing and service companies were used to examine different forms of market orientation and the impact of these forms on organizational performance. A cluster-analysis identified four distinct clusters: “undeveloped,” “customer-focused,” “competitor-focused,” and “comprehensive.” The performance of these clusters differed significantly across growth in overall revenue, ability to retain customers, success of new products/services, controlling operational expenses, and return on capital. Implications of these findings for firms competing in India's post-economic liberalization milieu are discussed.     

Beyond merger syndrome and cultural differences: New avenues for research on the “human side” of global mergers and acquisitions (M&As)

This paper focuses on research on the “human side” of global mergers and acquisitions (M&As). We argue that there is a need for a more fine-grained understanding of the “human side,” which requires conceptualizing M&As as practice-oriented processes. Drawing on the practice approach, we outline avenues for further research on the “human side” of global M&As. The research directions include (1) multilayered identity dynamics, (2) emotional processes, (3) participation and change agency, (4) resistance, (5) human resource management (HRM) practices and tools, and (6) new forms of communication.     

跨国经营人力资源管理模式的选择

自从实施“走出去”战略以来,中国企业的跨国经营管理活动日益频繁,文章以跨国经营人力资源管理模式为中心,在回顾国内外的相关研究成果的基础上,从组织文化、战略定位、职能管理、资源配置等四个视角归纳了跨国经营中存在的人力资源管理模式,提出了以经营绩效为选择标准、外生因素和内生因素为制约要因的跨国人力资源管理的选择模型。     

Strategic Aspects of Organizational Culture of Czech Companies

ABSTRACT

The paper presents the results of the research into organizational culture which was carried out at the Brno University of Technology, Faculty of Business and Management. Respondents of the research were representatives of top and middle management working in 54 Czech manufacturing companies. The organizational culture was looked at on the level of organizational values, five empirical types of the organizational culture of Czech manufacturing companies were identified. Research outcomes bring information which could be useful for further research in this area and also for the management practice.     

The Role of Soft Factors in Implementing a Service-Oriented Strategy in Industrial Marketing Companies

ABSTRACT

It has been recognized that in today's highly competitive industrial markets, one of the few ways left to gain differentiation from competitors is by offering value-added services. To do so, however, requires a service-oriented strategy and the active implementation of this strategy which includes significant internal changes in management philosophy and approach. Unfortunately, no study has examined the implementation aspects of a service-oriented strategy. In this context, our research focuses on two important “soft factors,” corporate culture and human resource management, that are necessary for a successful implementation of a service-oriented strategy in industrial marketing companies. We analyze the mediating role of these two soft factors in the causal chain leading from a service-oriented strategy to organizational performance. We find that the soft factors play an important mediating role in the link between a service-oriented strategy and organizational performance.     

Adopting EDI in a network enterprise: the case of subcontracting SMEs

Electronic data interchange (EDI) has become one of the essential tools in the development of new forms of organization. One such form is the network enterprise, grouping a number of small and medium-sized enterprises (subcontractors, suppliers, distributors; SMEs) around a large enterprise (pivot firm). This paper presents the results of an empirical study of fifteen subcontracting SMEs, designed to validate an evaluation model of the potential for EDI in the context of a network enterprise. The firms are characterized in terms of external influences, predisposition of the organizational context, perception of EDI and business processes, and classified into three groups, namely the “committed” adopters, the “involuntary” adopters, and the “belated” adopters.     

“Moral Distance” in Organizations: An Inquiry into Ethical Violence in the Works of Kafka

In this paper, we demonstrate that the works of Franz Kafka provide an exemplary resource for the investigation of “moral distance” in organizational ethics. We accomplish this in two ways, first by drawing on Kafka’s work to navigate the complexities of the debate over the ethics of bureaucracy, using his work to expand and enrich the concept of “moral distance.” Second, Kafka’s work is used to investigate the existence of “ethical violence” within organizations which entails acts of condemnation and cruelty purportedly in the name of ethics. Kafka’s work provides insight into the processes of moral distancing across a range of organizational contexts including highly formal as well as more informal settings. The paper enriches the concept “moral distance” by identifying the existence of facilitators of moral distance beyond the mechanisms of formal rationality that have been the focus of existing studies. We argue that Kafka’s intense portrayal of “ethical violence” points to an aporia at the very heart of organizational ethics.     

Facilitating intercultural negotiated practices in joint ventures: The case of a French–German railway organization

In this paper, we show how new work and managerial practices emerge in international joint ventures (IJVs), how they are co-constructed by cultural negotiating processes over time, and how this co-construction can provide synergistic effects. We use the case study of a binational railway organization which coordinates activities of its parent companies, DB and SNCF, between France and Germany, to focus on emerging practices, and use the framework of Brannen and Salk (2000) to categorize these practices. Our study centres on factors that facilitate the development of synergistic practices: organizational and communication structures, individual skills and socialization of IJV actors, and interpersonal relationships and learning processes in “boundary spanning dyads”. Where previous studies typically insist on boundary spanners as individuals, we specifically highlight the important role of boundary spanning dyads and relationships.     

Should executives go to jail over cybersecurity breaches?

The Consumer Data Protection Act, a new bill introduced by Senator Ron Wyden, is proposing “jail time of up to 20 years for executives who knowingly sign off on incorrect or inaccurate annual certifications of their companies’ data-security practices.” The bill also recommends that companies be fined “up to 4 percent of their annual revenue.” While the critics consider the penalties too harsh and severe, the proposed legislation reflects two key realities – a) active involvement and commitment of senior management is essential to achieving a high level of cybersecurity preparedness; and b) legislation and fear of severe penalties (such as Sarbanes-Oxley Act of 2002 and European Union’s General Data Protection Regulation) is often necessary to motivate desired organizational behavior. In an increasingly digital ecosystem characterized by high levels of electronic connectivity, vulnerability to cyberattacks is growing. Organizations are in a perpetual state of breach with rapidly expanding attack surfaces and evolving threat vectors. Protecting confidential data and related digital assets is becoming critical to survival and success. Senior management must come to terms with this new business reality and give strategic priority to cybersecurity preparedness and investments. Research finds active involvement of top management in cyber risk mitigation initiatives to be a critical success factor and best practice. The onus is also on senior management to create a high-performance security culture founded on three key cornerstones – commitment, preparedness, and discipline. They also must lead the charge in establishing a cybersecurity governance structure characterized by joint ownership, responsibility, and accountability.     

Competitive by design

This paper is concerned with the role of design in the competitiveness of manufacturing companies and reports on design management in commercially successful firms. The findings are based on a survey of design policies and practices in over one hundred British and foreign companies from several industries, ranging from furniture to electronics. The paper shows that while in theory design plays a key role in competition, influencing both “price” and “non‐price” factors, in practice many managers do not give design high priority in company strategy and product development. The commercially most successful firms were those that not only invested resources in design and managed it effectively, but had other strengths, for example in marketing and manufacturing.     

高管危机警觉性是如何影响组织创新的？一个双中介模型

文章基于信息加工理论以及“信息→认知→行动”框架，探索并验证了高管危机警觉性与组织二元创新策略间（渐进式创新和突变式创新）的内在机制与路径模型，即组织响应和组织自省的双中介效应。本研究基于218家企业调研数据，所采用的层次回归、结构方程建模和Bootstrapping等方法的检验结果显示，高管危机警觉性正向影响组织渐进式创新和突变式创新；高管危机警觉性通过组织响应影响渐进式创新，通过组织自省影响突变式创新。研究结论为企业在危机下实现绿色创新与可持续发展提供理论与实践启示。     

The Evolution of Business Groups’ Corporate Social Responsibility

Although establishing gender equality in board and managerial positions has recently become more important for organizations, companies with low levels of gender diversity seem to perceive an ethical dilemma regarding the ways, in which they attempt to attain it. One way that organizations try to move toward gender equality is through the use of their corporate websites to manage potential applicants’ impressions of their current levels of, and actions to improve, gender diversity. The dilemma is whether to truthfully communicate their low level of gender diversity, conceal it, or exaggerate it. On the one hand, organizations that are truthful may find it difficult to achieve equality because women are less attracted to companies that lack diversity. On the other hand, organizations that are untruthful risk their moral legitimacy. The present work investigates gender diversity-related communication on the corporate websites of 99 major German companies. Based on theoretical work on minority attraction, we apply an organizational impression management taxonomy to guide our in-depth content analysis. With this approach, we hope to advance the understanding of how the issue of gender diversity is presented on corporate websites, which is useful for both organizational decision makers as well as diversity researchers. We found that although gender diversity-related communications on corporate websites contain both assertive and defensive organizational impression management tactics, as well as a third type of tactic we refer to as “acknowledgement,” assertive tactics were used more frequently. We argue the existence of a paradox whereby organizations use assertive impression management tactics to maintain pragmatic legitimacy but compromise their moral legitimacy by doing so. Furthermore, we argue that moral legitimacy can be maintained or restored through the sincere use of defensive impression management tactics and acknowledgement.     

Oral history and information technology: Human voices of assessment

Dramatic advances in technology for acquiring, managing, and sharing information promise to reshape the workplace by eliciting new behaviors and introducing new organizational patterns. For academic medical centers, the integration of information technology into programs of education, research, and patient care is essential for increased organizational effectiveness.

At Baylor College of Medicine, we have developed information‐sharing and management tools, collectively called the Virtual Notebook System (VNS). The VNS is a multiuser, workstation‐based hypermedia system that serves as a technologically extended analog of the laboratory notebook used in biomedical research. We are deploying the VNS in scientific groups at Baylor, and are applying oral history techniques to assess its impact.

This article shows how oral history captures the “human voices”; of Baylor's experience and helps us understand the effects of information technology on the processes of biomedical research.     

结构学派与资源学派的行业进入战略理念及启示

在战略管理领域中 ,由于行业结构分析学派与资源学派在理论观点上存有显著不同 ,因此 ,两大学派对新行业进入的指导理念存在较大差异。两大学派指导新行业进入的战略理念 :一个是“伺机而动” ,一个是“量力而行”。通过构建“战略理念 阶段”矩阵 ,阐明不同阶段与不同战略理念的组合与企业成功与否的关系。并针对我国实际情况 ,指出我国企业在管理实践中应当注意的问题     

Organizational learning: Proposal of an integrative scale and research instrument

This study describes the development and validation of an instrument to measure organizational learning. Starting out from a comprehensive analysis of the main organizational learning models in the specialized literature, the organizational learning scale in this study consists of 18 items forming five dimensions: the ontological levels of learning, modes of knowledge conversion, learning sub-processes, types of learning, and feedback and feed-forward flows of learning. A survey to large Spanish companies provides data from 167 companies. Confirmatory factor analysis tests the construct measurement model and validates the scale. The results of the study indicate that the scale satisfies the criteria for reliability, and validity. The exploratory factor analysis permits the identification of four factors which make theoretical sense: information systems, the existence of a framework for consensus, procedures for the institutionalization and broadening of knowledge, and forms of management and the genesis of knowledge. The new construct promises to be more comprehensive, integrative and eclectic than previous constructs, achieving its broad scope by incorporating a number of the main theoretical perspectives on the matter. For practitioners, the scale could form the basis of an auditing tool, as well as being a useful target for organizational change initiatives.     

Startup time,innovation and organizational emergence: A study of USA-based international technology ventures

The acceleration of new technology venture launch and growth is an important and rapidly growing field of practice for university-based accelerators, incubators, and technology transfer offices. Based on four comparative case studies of fast-launching clean tech startups in the USA (two of which were university-affiliated), this paper explains how some technology startups are able to develop innovative products, form organizations, internationalize, and release products into global markets very rapidly, and highlights implications for university-sourced ventures. Findings show that two processes, “product emergence” and “organization emergence,” have to be managed strategically, with time as a critical variable to be considered. This paper suggests that there are dynamic tensions between temporal, financial, and human resources in the technology startup process. To start up quickly, the new international technology venture compresses two parallel timelines: product launch and organization launch, which can also accelerate the internationalization process. This study identifies the organizational formation pivot as a risky but necessary transition from a lean, informal, fast-paced technology development project to a structured, legally compliant organization, in the case of a university-sourced venture fully independent from the university that spawned it, that can be trusted for transactions and investment.     

What does diversity management mean for the gender equality project in the United Kingdom? Views and experiences of organizational “actors”

There has been a shift at the organizational level away from a traditional “equal opportunity” paradigm underpinned by notions of social justice, with a specific focus on tackling gender inequalities towards a business‐led “diversity management” paradigm, with a focus on the individual and their contribution to the organization. We argue that diversity management as a concept and model has the potential to undermine the gender equality project, but drawing on a UK‐based study we conclude that whether or not it presently does so in practice is less clear. Nevertheless, our study, presenting views and experiences of multiple organizational actors, demonstrates the seductiveness of the diversity discourse, which could herald danger for the future direction and substance of the gender equality project. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

人才盘点方案设计及与应用 ——基于HL药业的案例研究

随着医药行业竞争的加剧以及为了实现组织战略和业务转型的目标,医药制造企业仅仅依靠外部招聘已经不能满足企业发展和创新的需要,企业急需找到一种内生的加速人才培养的系统以突破人才培养困境.本文选取国内一家高新技术制药企业进行案例研究,基于人才盘点的相关理论,进行人才盘点方案设计,并应用于案例企业的管理干部培养体系中.实践证明...     

Ethical Customer Value Creation: Drivers and Barriers

There is a long-standing discussion on the positive interactions between enterprise value creation and business competitiveness. The corporate value can be seen as being created from three major sources within the cycle – from employees, from processes, and from customers or investors through reinvestment. To achieve competitive advantages, a firm must create more value than its competitors in the industry. Emphasizing that, firms should explore the positive drivers of customer value creation, allowing for a true value creation that will lead to increments in competitiveness. In reality, however, there are also barriers that hinder customer value creation. Targeting the above issues that have not yet been explored or analyzed, we have collected related literature at the first stage. Based on these presumable assumptions, this paper then conducts an empirical study by surveying and analyzing the relevance given by the investigated leading machinery measuring equipment firms in Taiwan, regarding the concerns as drivers and barriers in relation to customer value creation. This paper especially aims to answer several key questions: What drivers revolving around employees and processes can facilitate the organization to create more value for its customers? Conversely, what barriers block the organization from creating value for customers in examining the same dimensions? Does value creation direct an organization’s profitability and competitiveness? Our questionnaire survey results show that the most recognized and agreed drivers of customer value creation in consideration of employees are “distinctive skills”, “personal experience”, “learning and training”, and “team work”; and, in regard to the firm’s processes, the key drivers are “innovation and evolution”, “R&;D capability”, and “capability for differentiation”. Conversely, the most recognized and agreed barriers to customer value creation in relation to employees are a “distrustful environment” and “inadequate knowledge”; and, in terms of processes, they are “short of core technology”, “poor resource support”, and “bad services and attitudes”. Furthermore, our in-depth interview outcomes reveal that “capital sufficiency” and “mergers and acquisitions” are in practice considered to be other important customer value creation drivers; in contrast, “cultural and structural barriers” and “short of mechanisms to measure customer value creation effectively” are viewed as additional critical barriers to customer value creation.