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1.
Hans-Helmut Kotz 《Intereconomics》2007,42(6):317-321
The 1998 Bank of England Act made the Bank independent to set interest rates in pursuit of its objective as defined in the
same Act: to deliver price stability. Ten years on, Hans-Helmut Kotz of the Deutsche Bundesbank presents a personal view of
developments at the Bank of England over the past decade.
paper originally written – in a purely personal capacity – for the Royal Economic Society's “Newsletter”, July 2007. The author
would like to thank Ben Friedman (Harvard) and Peter Howells (Bristol) for very helpful comments. 相似文献
2.
Elaine M. Doyle Jane Frecknall Hughes Keith W. Glaister 《Journal of Business Ethics》2009,86(2):177-198
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants
as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics
7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age
of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum
29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among
accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless,
the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics
52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics
17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute
to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions
of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. 相似文献
3.
Georg Jarzembowski 《Intereconomics》2007,42(5):281-284
On 12 July 2007 the European Parliament passed, with an overwhelming majority, a resolution on the Communication from the
Commission to the Council and the European Parliament of 22 June 2006 entitled “Keep Europe moving – Sustainable mobility
for our continent – Mid-term review of the European Commission's 2001 Transport White Paper”.1 This article outlines the main
positions of the European Parliament in relation to the focal points of the Commission's position concerning present and future
European transport policy. 相似文献
4.
We examine the relationship, across 39 countries, between regulation and entrepreneurship using a new two-equation model.
We find the minimum capital requirement required to start a business lowers entrepreneurship rates across countries, as do
labour market regulations. However the administrative considerations of starting a business – such as the time, the cost,
or the number of procedures required – are unrelated to the formation rate of either nascent or young businesses. Given the
explicit link made by Djankov et al. [Djankov et al. 2002, ‹The Regulation of Entry’, Quarterly Journal of Economics
117(1), 1–37] between the speed and ease with which businesses may be established in a country and its economic performance –
and the enthusiasm with which this link has been grasped by European Union policy makers – our findings imply this link needs
reconsidering.
Prepared for: Small Business Economics (2007), Special issue GEM conference 2005 相似文献
5.
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms 总被引:1,自引:0,他引:1
Carmelo Reverte 《Journal of Business Ethics》2009,88(2):351-366
The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are
potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies
have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal
8(2), 47–77, 1995; Journal of Business Finance & Accounting
28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal
9(1), 77–108, 1996; Cormier and Magnan, Journal of International Financial Management and Accounting
1(2), 171–195, 2003; Cormier et al., European Accounting Review
14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder,
and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size
and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR
ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish
listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by
size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social
visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. 相似文献
6.
Sylvester C. W. Eijffinger 《Intereconomics》2007,42(6):311-316
The proposed reform treaty, aimed at enhancing the efficiency and democratic legitimacy of the enlarged Union as well as its
position on the global stage, has a number of important implications for monetary policy and the status of the European Central
Bank. Can the reforms be expected to make euro area governance more efficient? Could they potentially jeopardise the ECB's
independence and European monetary policy?
Member of the Panel of Experts of the Committee on Economic and Monetary Affairs of the European Parliament, to which the
article was first presented as a Briefing Paper for the Monetary Dialogue with the President of the European Central Bank
in October 2007. The author gratefully acknowledges the helpful comments of Edin Mujagic and the excellent research assistance
of Rob Nijskens. 相似文献
7.
Corporate Social Responsibility: Is it Rewarded by the Corporate Bond Market? A Critical Note 总被引:1,自引:0,他引:1
Klaus-Michael Menz 《Journal of Business Ethics》2010,96(1):117-134
The question of whether corporate social responsibility (CSR) has a positive impact on firm value has been almost exclusively
analysed from the perspective of the stock market. We have therefore investigated the relationship between the valuation of
Euro corporate bonds and the standards of CSR of mainly European companies for the first time in this article. Generally,
the debt market exhibits a considerable weight for corporate finance, for which reason creditors should basically play a significant
role in the transmission of CSR into the valuation of financial instruments. Given that socially responsible firms are often
regarded as economically more successful and less risky, they should have lower risk premia. The results of the empirical
analysis, however, reveal that based on an extensive data panel the risk premium for socially responsible firms – according
to the classification by SAM Group – was ceterius paribus higher than for non-socially responsible companies. However, only one case of the models investigated was weakly significant.
Thus, largely the relationship has to be classified as marginal; so CSR has apparently not yet been incorporated into the
pricing of corporate bonds. 相似文献
8.
Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS
48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics
researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature
36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study,
we extend this prior research by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using
a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in
compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three
distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and
most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends
and important others). The second significant factor represented societal views of proper behavior. We conclude that social
norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly
economic models.
Donna D. Bobek is an Associate Professor in the Kenneth G. Dixon School of Accounting at the University of Central Florida.
Her research focuses on taxpayer and tax professional judgment and decision-making, with an emphasis on ethical decision-making.
Donna has published in a number of academic journals including Accounting, Organizations & Society, Behavioral Research in Accounting, the Journal of the American Taxation Association,
Advances in Taxation and Advances in Behavioral Accounting Research.
John T. Sweeney is the Ted Saldin Distinguished Professor of Accounting and the Chair of the Department of Accounting at Washington
State University. His research interests include accounting ethics and organizational justice. He has published in a number
of accounting research journals, including Accounting, Organizations, & Society, The Accounting Review, Behavioral Research in Accounting, the Journal of Accounting & Public Policy, the Journal of Business Ethics, and Research on Accounting Ethics.
Robin W. Roberts is the Al and Nancy Burnett Eminent Scholar and Director of the Kenneth G. Dixon School of Accounting at
the University of Central Florida. His recent research focuses on ethics and regulation in the accounting profession and on
corporate social responsibility. Robin has published in a number of academic journals including Accounting and the Public Interest, Accounting, Organizations & Society, Advances in Accounting, Auditing: A Journal of Practice
& Theory, Critical Perspectives on Accounting, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal
of Business Ethics, Public Budgeting, Accounting & Financial Management, and Research in Governmental and Nonprofit Accounting. 相似文献
9.
Thomas Maak 《Journal of Business Ethics》2008,82(2):353-368
In the years since Enron corporate social responsibility, or “CSR,” has become a ubiquitous phenomenon in both research and
business practice. CSR is used as an umbrella term to describe much of what is done in terms of ethics-related activities
in firms around the globe to such an extent that some consider it a “tortured concept” (Godfrey and Hatch 2007, Journal of Business Ethics
70, 87–98). Addressing this skepticism, I argue in this article that the focus on CSR is indeed problematic for three main reasons:
(1) the term carries a lot of historical baggage – baggage that is not necessarily conducive to the clarity of the concept;
(2) it is the object of increasing ethical instrumentalism; and (3) given the multiple ethical challenges that corporations
face, and given the fact that the “social” responsibilities of business are but one set of corporate responsibilities, a suitable
term would have to be more inclusive and integrative. I therefore suggests moving instead toward a sound definition of corporate integrity and aim in this article to develop a working definition by fleshing out “7 Cs” of integrity: commitment, conduct, content,
context, consistency, coherence, and continuity. I then discuss how these 7 Cs impact our understanding of CSR or, more broadly,
corporate responsibility in general.
相似文献
Thomas MaakEmail: |
10.
This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment,
as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating
an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences.
Based on the responses of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical
environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified
ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas
than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than
partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners
with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. 相似文献
11.
Business and Social Reputation: Exploring the Concept and Main Dimensions of Corporate Reputation 总被引:3,自引:0,他引:3
Gregorio Martín de Castro José Emilio Navas López Pedro López Sáez 《Journal of Business Ethics》2006,63(4):361-370
Different theoretical approaches highlight the growing relevance of corporate reputation as strategic factor. Among these
approaches the arguments of the Resource-Based View are special worthwhile (Grant, 1991, California Management Review 33(3), 114–135; Barney, 1999, Sloan Management Review Spring, 137–145). Nevertheless, this topic poses several methodological problems (Barney et al., 2001), as the unavailability
to identify and measure this organizational factor, that is “socially complex” and intangible in its nature. In this work,
using the findings of our empirical research on Spanish biotechnology firms, we carry out an identification and measurement
of corporate reputation, highlighting its two key components: “business reputation” and “social reputation”.
Dr. Gregorio Martín de Castro is Assistant Professor at the Business Administration Department in Universidad Complutense
de Madrid (Spain). He has several years of research experience at CIC Spanish Knowledge Society Research Centre, he holds
an Expert Diploma in Intellectual Capital and Knowledge Management from INSEAD (France), and he was a Post-Doctoral Research
Fellow at Harvard University during 2004–2005. He is author and co-author of several papers concerning Resource-Based View,
Intellectual Capital and Knowledge Management.
Dr. José Emilio Navas López is Professor and Head of the Business Administration Department in Universidad Complutense de
Madrid (Spain). He is author and co-author of several books and papers concerning Technology Management, Strategy and Knowledge
Management. He has held the first Knowledge Management Chair in Spain at I.U. Euroforum Escorial.
Dr. Pedro López Sáez is Assistant Professor at the Business Administration Department in Universidad Complutense de Madrid
(Spain) and he was a Research Fellow at Harvard University during 2004–2005. He has several years of research experience at
CIC Spanish Knowledge Society Research Centre and he is author and co-author of several papers concerning Resource-Based View,
Intellectual Capital and Knowledge Management. 相似文献
12.
Tarja Ketola 《Journal of Business Ethics》2008,80(3):419-435
The corporate responsibility (CR) discussion has so far been rather fragmented as academics tackle it from their own areas
of expertise, which guarantees in-depth analyses, but leaves room for broader syntheses. This research is a synthetic, interdisciplinary
exercise: it integrates philosophical, psychological and managerial perspectives of corporate responsibility into a more holistic
CR-model for the benefit of academics, companies and their interest groups. CR usually comprises three areas: environmental,
social and economic responsibilities. In all these areas there should be a match between corporate values, discourses and
actions. The aim of this multidisciplinary research is to build a CR-model by integrating (1) utilitarian/egoistic, duty/rights/justice
and virtue ethical corporate values with (2) increased consciousness of psychological defences in corporate discourses, in order to achieve (3) responsible environmental, social and economic corporate actions. The resulting CR-model can be tested in companies and executed through corporate strategic and operational management.
This paper was presented at the European Academy of Management (EURAM) Conference in Munich, 4–7 May 2005 (Ketola, 2005a). I would like to thank professor Stephan Laske for his insightful comments at the conference, which enabled me to revise
the paper. Many thanks also for the anonymous reviewers of this journal for their further advice on finalizing the article.
Tarja Ketola is Associate Professor of Sustainable Development at the University of Vaasa, Finland, and Adjunct Professor
of Environmental Management at the Turku School of Economics, Finland. She took her Ph.D. at Imperial College, University
of London, and worked as a Lecturer in the Department of Management Studies at Brunel University before returning to Finland.
Her research interests include eco-psychological leadership, strategic environmental management and corporate responsiblity.
She has written books and published articles in many journals, including Business Strategy and the Environment, Corporate Social Responsibility and Environmental Management, Journal of Business Ethics, Sustainable
Development and Long Range Planning. 相似文献
13.
Matthias Gruber 《Intereconomics》2004,39(1):36-45
The looming transatlantic trade war over genetically modified organisms (GMOs) has revived the debate on the appropriateness
of the WTO.1 In this article, it is asserted that the present WTO remains the appropriate forum for addressing the GM dispute as its science-based
approach harmonises members' food safety concerns with free trade interests. Calls for the recognition of consumer preferences
by the WTO severely underestimate the dangers of disguised producer protectionism.
This article is a revised version of a paper written during the author's sojourn at the Central European University, Budapest,
Hungary. The author wishes to express his thanks to Professor László Csaba, Department of International Relations and European
Studies, Central European University, for his assistance and helpful comments.
See: Forum. New Transatlantic Trade War, in: INTERECONOMICS, Vol. 37, No. 3, 2002, pp. 124–137. 相似文献
14.
EU enlargement and labour markets in the CEECs 总被引:1,自引:0,他引:1
The implications for labour markets are central to any political and economic evaluation of EU Eastern enlargement. The resulting
new levels of unemployment and of wages will have direct effects on social welfare in the acceding countries as well as in
the present member states of the EU. Furthermore, employment and wages are substantial factors of political stability in the
central and eastern European countries (CEECs). The following paper analyses the present situation on the labour markets in
the CEECs and discusses the effects of their reintegration into the Western European system and the resulting implications
for labour market and wage policy institutions.
Helpful comments by participants of the 2nd convention of the CEEISA “Globalisation of International Relations—Implications
for Central and Eastern European Countries”, Warsaw, 15–17 June 2000, and of the 4th International IMAD Conference “Institutions
in Transition”, Portoroz (Slovenia), 23–24 June 2000, are gratefully acknowledged. 相似文献
15.
We find that agency problems are embedded in firm’s excess and abnormal equity investments that are mainly dictated by controlling
shareholder’s motives and ethical choices manifested in ownership and board structure. The excess equity investment is gauged
with respect to industry average. The abnormal equity investment is specifically referred to the number of nominal investment
companies that are fully controlled by the controlling owners while subject to little governance. Our empirical evidences
of 345 Taiwanese non-financial listed firms show that firm’s excess and abnormal equity investments are negatively correlated
with controlling shareholder’s cash flow rights while are positively correlated with the control–cash flow deviation, and
board affiliation. The results are supportive of the positive incentive hypothesis and the negative entrenchment hypothesis
put forth by La Porta et al. (2002, Journal of Finance
57, 1147–1171) and Claessen et al. (2002, Journal of Finance
57, 2741–2742). The negative relation between equity investment and firm’s value further supports the agency postulation that
corporate excess and abnormal equity investments represent a leeway for controlling shareholder to exploit wealth of minority
shareholders. This study potentially contributes to the literature of business ethics by portraying an empirically testable
linkage from controlling owner’s ethical choices to his actions and therefore firm’s value.
Yin-Hua Yeh, Ph.D., is Professor and Director of the Graduate Institute of Finance at Fu-Jen Catholic University (FJU) in
Taiwan. He is also the Director of the Center for Corporate Governance and Business Ethics at FJU. His main research and teaching
areas are corporate governance, corporate finance, and merger and acquisition.
Tsun-Siou Lee, Ph.D., is Professor of Finance at National Taiwan University. His main research and teaching areas are corporate
governance, futures and options, and financial innovation.
Pei-Gi Shu, Ph.D., is Professor of Business Administration at Fu-Jen Catholic University in Taiwan. He is also the Vice Dean
of Management College at FJU. His main research and teaching areas are mutual funds and behavioral finance. 相似文献
16.
In this paper we open up the topic of ethical corporate identity: what we believe to be a new, as well as highly salient,
field of inquiry for scholarship in ethics and corporate social responsibility. Taking as our starting point Balmer’s (in
Balmer and Greyser, 2002) AC2ID test model of corporate identity – a pragmatic tool of identity management – we explore the specificities of an ethical
form of corporate identity. We draw key insights from conceptualizations of corporate social responsibility and stakeholder
theory. We argue ethical identity potentially takes us beyond the personification of the corporation. Instead, ethical identity
is seen to be formed relationally, between parties, within a community of business and social exchange. Extending the AC2ID test model, we suggest the management of ethical identity requires a more socially, dialogically embedded kind of corporate
practice and greater levels of critical reflexivity.
John M. T. Balmer is Professor of Corporate Brand/Identity Management at Bradford University School of Management. His research
focuses on a range of corporate-level marketing issues and has a particular interest in the management of corporate brands
and identities. His work has been published in leading journals such as California Management Review and Long Range Planning. With Stephen Greyser he co-authored Revealing the Corporation (Routledge, 2003).
Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from University of
Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate social
responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding. Her publications
appear in Journal of Business Ethics, Journal of Corporate Citizenship and others.
Edmund R. Gray is Professor and Chair in the Department of Management at Loyola Marymount University. He is author or co-author
of five textbooks and numerous scholarly articles. He holds a Ph.D. from UCLA. His research interests centre around issues
of corporate identity, corporate social responsibility and environmental sustainability. Currently, he is conducting research
on entrepreneurial firms with environmental/social goals that are an integral part of their mission. 相似文献
17.
Luisito Bertinelli Olivier Cardi Teoman Pamukçu Eric Strobl 《Small Business Economics》2006,27(4-5):301-311
In a recent paper, [Cabral, L. M. B. and J. Mata, 2003, American Economic Review, 93, 1075–1090] using Portuguese manufacturing data have shown for the first time that the plant size distribution is significantly
right-skewed at the early part of the life cycle and then changes to become more log-normal. Using a similar proxy for plant
age we compare this stylised fact for both Luxembourg manufacturing and services. Use of plants’ true age, however, reveals
that the size distribution reverses back towards right-skewness for very old plants. We confirm the finding that the right-skewness
is likely driven by financial constraints.
The first author gratefully acknowledges financial support from the National Research Fund of Luxembourg. We are grateful
for comments by an anonymous referee. 相似文献
18.
Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context 总被引:5,自引:0,他引:5
After providing an overview of Corporate Social Responsibility (CSR) research in different contexts, and noting the varied
methodologies adopted, two robust CSR conceptualizations – one by Carroll (1979, ‘A Three-Dimensional Conceptual Model of
Corporate Performance’, The Academy of Management Review
4(4), 497–505) and the other by Wood (1991, ‘Corporate Social Performance Revisited’, The Academy of Management Review
16(4), 691–717) – have been adopted for this research and their integration explored. Using this newly synthesized framework,
the research critically examines the CSR approach and philosophy of eight companies that are considered active in CSR in the
Lebanese context. The findings suggest the lack of a systematic, focused, and institutionalized approach to CSR and that the
understanding and practice of CSR in Lebanon are still grounded in the context of philanthropic action. The findings are qualified
within the framework of existing contextual realities and relevant implications drawn accordingly.
Dr. Jamali is Assistant Professor of Management at the Olayan School of Business, American University of Beirut. She holds
a BA in Public Administartion from the American University of Beirut, and a Ph.D. in Social Policy and Administration, from
the University of Kent at Canterbury, UK. Her research interests encompass corporate social responsibility, public private
partnerships, learning organizations and women issues. She worked as an expert consultant on projects funded by the World
Bank, the US Agency for International Development, NGOs, and other regional and local public and private firms. She is the
author of numerous studies and international peer reviewed publications in various international journals, including the Journal
of Management Development, the International Journal of Public Sector Management, the International Journal of Quality and
Reliability Management, Business Process Management Journal, Public Works, Management and Policy and Women in Management Review.
Ramez Mirshak Graduated with honors from the American University in Cairo (AUC) with a Bachelor of Arts in Business Administration
in February 2001, then worked for two years in Egypt in the field of marketing and management. In 2004–2005, pursued his Masters
of Business Administration at the American University of Beirut (AUB), researching primarily issues relating to change management
and corporate social responsibility under the supervision of Dr. Dima Jamali, then joined a leading international financial
institution as a regional Management Associate, while maintaining links with AUB and working on several research based projects. 相似文献
19.
We examine the occurrence of ethics- related terms in 10-K annual reports over 1994–2006 and offer empirical observations
on the conceptual framework of Erhard et al. (Integrity: A Positive Model that Incorporates the Normative Phenomena of Morality, Ethics, and Legality (Harvard Business School, Harvard) 2007). We use a pre-Sarbanes-Oxley sample subset to compare the occurrence of ethics-related terms in our 10-K data with samples
from other studies that consider virtue-related phenomena. We find that firms using ethics-related terms are more likely to
be “sin” stocks, are more likely to be the object of class action lawsuits, and are more likely to score poorly on measures
of corporate governance. The consistency of our results across these alternative measures of ethical behavior suggests that
managers who portray their firm as “ethical” in 10-K reports are more likely to be systematically misleading the public. These
results are consistent with the integrity-performance paradox. 相似文献
20.
蓝海林 《Frontiers of Business Research in China》2009,3(1):50-62
Based on an analysis of the dynamic trend of the environment in which Chinese enterprises operate and the theory of dynamic
competition, this paper seeks to propose a new strategic management pattern—the “dynamic paradigm”, which has mainly resulted
from an integration of the theoretic contributions of the two strategic management streams. It ultimately aims at enhancing
the effectiveness and efficiency of strategic management in an environment full of uncertainties. The dynamic paradigm designed
to explore today’s real business world is characterized by: 1) viewing strategic management as a process of both proactive
plans and in-the-process reaction, both point and process decision-making and both rational and non-rational decision-making;
2) stressing the roles played by speed and innovation in the dynamic competition; 3) highlighting the inherent ties and the
interaction among the three phases of strategic management; 4) emphasizing the critical impacts on the effectiveness and efficiency
of strategic management by corporate governance, organizational structure, managerial mechanism, mode of control, composition
of top-management team and corporate culture.
__________
Translated and revised from Nankai guanli pinglun 南开管理评论 (Nankai Business Review), 2007, 10(5): 31–35 相似文献