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1.
The understanding of the antecedent conditions influencing the design of management accounting systems (MASs) is very limited. In recent years, significant research attention has been devoted to understanding how different strategic priorities influence these systems. However, the results of these studies have been, at best, equivocal and numerous calls have been made for further research to “unravel” the conflicts that have emerged in the literature. The purpose of this study is to examine not only the relation between strategy and MAS but also to develop a theoretical model to explain how and why this relation exists. The model draws on Galbraith [Galbraith, J. (1973). Designing complex organisations. Reading: Addison-Wesley] to develop a theoretical argument concerning the inter-relations among customization, interdependence and MAS. We are particularly interested in assessing whether the relation between customization and MAS is a direct one or whether the relation operates via interdependence. The results indicate that customization affects MAS via interdependence, rather than directly. The study of 170 production and sales managers further revealed little difference in MAS use between production and sales managers facing similar amounts of customization or interdependence. 相似文献
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Organizational information, i.e. “facts” given and taken, and inferences drawn and established by participants within an organizational situation, may be examined in terms of its import to the relationship between an organization and its environment. A “locus” for organizational information is established in which information is classified as: (a) either inner- or other-directed: (b) either internally- or externally-based; and (c) either self- or other-referencing. Examples of organizational information in each of the eight possible categories are readily identified. Much, if not most, organizational information is probably best regarded as “two-faced”, i.e. as the product of inner- and other-directed needs taken together. For this reason, the basis, or justification of any item of organizational information is often obscure. This is seen to have consequences for organizational self-learning and self-delusion, and for the maintenance of organizational credibility and organizational secrets. 相似文献
3.
The unintended impacts of human appropriation of the planet's resources have become so numerous, voluminous, and entangled in feedback loops that they often overwhelm the capacities of decisionmakers to cope with current crises, much less prepare for a sustainable future. The difficulty may be alleviated by viewing global change from a broader perspective than is normally offered either by specialists (whose views are necessarily narrow) or by mainstream media (whose interests are usually fragmentary and parochial). From this broader perspective, it can be seen that four “megaphenomena” began sweeping the planet in the past century. Graphed on a time-line of millennia rather than years or days, they appear as four enormous “spikes” — of human population, materials/energy consumption, carbon dioxide concentration in the atmosphere, and extinctions of species. These megaphenomena account for the proliferation of afflictions swamping humanity at the outset of the 21st century. Understanding the nature of the spikes may offer the most viable means of managing — by attacking the roots — of what could otherwise escalate into an increasingly disastrous cascade of impacts. 相似文献
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With the advent of social media, brand management has become not only more difficult, but also increasingly critical to the credibility and reputation of firms. Moreover, consumer-generated content and its rapid diffusion takes control over advertising-intended messages away from brand managers. Financial services brand managers will not fully be able to control the destinies of their brands, but at the very least they need to be involved in the conversations that speak about their brand. This article suggests a powerful analytical tool Chernoff Faces, which can add to financial service brand managers’ arsenal. 相似文献
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内部控制理论面临的困境及其出路 总被引:74,自引:9,他引:74
传统的内部控制理论已面临来自研究对象、控制立足点及前提条件三方面的挑战。控制对象已不再是权力制衡、结构稳定的组织,内部控制成为组织权力制衡的机制,应体现“双环学习”要求,使组织具有学习型特征。必须把基于权力控制的内部控制转变为基于信息观的内部控制。内控的出发点是培养员工忠诚,为此,应借助于开放式信息沟通制度建设,通过团队示范作用实现全体员工行为的持续优化。 相似文献
6.
With the advent of social media, brand management has become not only more difficult, but also increasingly critical to the credibility and reputation of firms. Moreover, consumer-generated content and its rapid diffusion takes control over advertising-intended messages away from brand managers. Financial services brand managers will not fully be able to control the destinies of their brands, but at the very least they need to be involved in the conversations that speak about their brand. This article suggests a powerful analytical tool Chernoff Faces, which can add to financial service brand managers’ arsenal. 相似文献
7.
伴随着经济发展,人民群众的健康需求也目益提升,现行医疗体制存在的种种弊端,也逐渐显露出来。广大人民群众的意见呼声、党和国家执政理念的创新和学者的争鸣探讨等诸多合力推动了新医改方案的出台。作为民生经济,在新医改背景下,医药行业发展将在公平和效率之间、政府与市场之间找到均衡和突破,实现备方利益群体和谐共赢。 相似文献
8.
Guber P 《Harvard business review》2007,85(12):52-9, 142
A well-told story's power to captivate and inspire people has been recognized for thousands of years. Peter Guber is in the business of creating compelling stories: He has headed several entertainment companies--including Sony Pictures, PolyGram, and Columbia Pictures--and produced Rain Man, Batman, and The Color Purple, among many other movies. In this article, he offers a method for effectively exercising that power. For a story to enrapture its listeners, says Guber, it must be true to the teller, embodying his or her deepest values and conveying them with candor; true to the audience, delivering on the promise that it will be worth people's time by acknowledging listeners' needs and involving them in the narrative; true to the moment, appropriately matching the context--whether it's an address to 2,000 customers or a chat with a colleague over drinks--yet flexible enough to allow for improvisation; and true to the mission, conveying the teller's passion for the worthy endeavor that the story illustrates and enlisting support for it. In this article, Guber's advice--distilled not only from his years in the entertainment industry but also from an intense discussion over dinner one evening with storytelling experts from various walks of life--is illustrated with numerous examples of effective storytelling from business and elsewhere. Perhaps the most startling is a colorful anecdote about how Guber's own impromptu use of storytelling, while standing on the deck of a ship in Havana harbor, won Fidel Castro's grudging support for a film project. 相似文献
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I. F. Clarke 《Futures》1991,23(8)
With this article the present series comes to an end after a time journey that began some 10 000 000 000 years ago. As I.F. Clarke has shown, the circumstances of our life on planet Earth bind us forever to the future; and this vital link between today and tomorrow has generated special modes of writing about the future. 相似文献
11.
2017年的主题词就是全球经济的非常不确定性.这个不确定性从三个方面可以看出:
第一,全球经济的不确定性反映在有三个比较重要的数值上:一是I M F预测说2016年全球经济增长是3.1%,2017年可能不会比这个增幅好;二是在全球经济复苏比较缓慢的情况下,全球的贸易增长缓慢, W T O预测2106年的商品贸易量的增长只有1.7%,比3.1%的全球经济增长还差,而贸易增长量增长的缓慢已经是第五年了,从2016年开始出现了一个新的趋势,就是发达国家的进出口的增长好于新兴市场(我讲的不是价值,不包含价格的波动,就是它的商品量). 相似文献
12.
美国前贸易谈判代表巴尔舍夫斯基女士认为:未来经济发展有四个趋势,从这些趋势中能够看出国外对中国宏观经济政策的理解,也能说明中国加深金融改革的重要性。她说 相似文献
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Tom Miller 《中国信用卡》2009,(9)
俗话说,将军们总是在打"上一场"战争.意思是说,在新的情况下他们仍然使用从之前战争中总结出来的已经过时的战略战术.信用卡发行机构通常使用余额控制策略来规避高风险的客户,同时留住有价值的长期客户.但是,信贷危机前制定的策略已经不能满足当前的业务需求了.在新形势下涌现出了大量高风险、低价值客户,而由此形成的风险规避趋势使得低风险、高价值客户被忽视,甚至受到伤害. 相似文献
15.
The four things a service business must get right 总被引:1,自引:0,他引:1
Frei FX 《Harvard business review》2008,86(4):70-80, 136
Many of the management tools and techniques used in service businesses were designed to tackle the challenges of product companies. Although they are valuable to service managers, they aren't sufficient for success. In this article, Harvard Business School's Frei explains why and urges companies to add some new ones to the mix. After years of extensive research and analysis, she offers an approach for crafting a profitable service business based on four critical elements: the design of the offering, employee management, customer management, and the funding mechanism. Just like a product that's going to market, a service needs to be compellingly designed, and management must field a workforce capable of producing it at an attractive price. Additionally, however, service firms must manage their customers, who do not simply use the service but also can be integral to its production: Because customers' involvement as producers can wreak havoc on costs, companies must also develop creative ways to fund their distinctive offerings, by providing a self-service alternative, for example, or by offsetting expenses with operational savings. A close look at successful service businesses--Wal-Mart, Commerce Bank, the Cleveland Clinic, and others--reveals that effective integration of the four elements is key. There is no "right" way to combine them; the appropriate design of one depends upon the other three. If managers don't get all four pulling together, they risk pulling the enterprise apart. Incumbents can fend off attacks from highly focused upstarts by becoming multifocused--that is, by pursuing multiple niches through optimized service models rather than trying to cover the entire waterfront with one model. Shared services within a firm (functions such as HR and finance) can help, since they will enable it to generate economies of scale and experience across models. 相似文献
17.
While economic theory suggests that identifying alternate customers is costlier than identifying alternate specialized employees for customization providers, substantial field research evidence indicates the opposite, where providers are reportedly more dependent on employees than customers. We inquire into this contrasting picture between theory and practice through an in‐depth case study that suggests that what begins as customer dependence transforms into vulnerability to employees. While perceived vulnerability to customers is efficiently removed through ex ante controls, the physical asset specificity in each customer order generates task uncertainty, specialization and teamwork, which become the new sources of opportunism threat for the customization providers. Compounded layers of ex ante and ex post controls with frequent iterations suggest a need for continuous management (as against removal) of vulnerability to employees. 相似文献
18.
制造业企业的机器设备数量较多,总价值也较高。而在采用资产基础法评估制造业企业的整体价值时,其机器设备评估侧重的是机器设备评估总值的准确性,而非每台设备评估值的准确性。那么,能否找到一种既保证机器设备评估总值准确度又高效合理的评估方式呢? 相似文献
19.
In this article we present four different cases of transition management in which we were involved over the past 10 years. Transition management was developed in the course of this period in theoretical and practical sense, mainly in the Netherlands, as novel mode of governance for sustainable development. The theoretical debate about transition management is being increasingly published, but so far only few empirical examples were. In this article we present four cases that combined give a representative illustration of both the advantages and the difficulties of actually trying to manage transitions. The article ends by drawing lessons and formulating research questions for the future. 相似文献
20.
央行政策趋紧,银行增加上浮来应对,虽然是正常的经营现象,但对于刚刚度过金融危机,羽翼未丰的中小企业,将面临新的生存压力。 相似文献