Occupational change in Britain and Germany

We use British and German panel data to analyse job changes involving a change in occupation. We assess: (1) the extent of occupational change, taking into account the possibility of measurement error in occupational codes; (2) whether job changes within the occupation differ from occupation changes in terms of the characteristics of those making such switches; and (3) the effects of the two kinds of moves in respect of wages and job satisfaction. We find that occupation changes differ from other job changes, generally reflecting a less satisfactory employment situation, but also that the move in both cases is positive in respect of change in wages and job satisfaction.     

The role of management accountants in sustainability

Praxis | Magazin

The role of management accountants in sustainability Konferenz-Review     

Strategic interventions of management accountants: everyday practice of British and German brewers

A popular stereotype has it that German firms are somehow ‘long-term strategically oriented’ and British firms focus on short-term financial gain. Analysing ethnographic material from British and German brewers, this paper explores how management accountants in the two countries conceive of their relationship with processes of strategic formulation and how they seek to mobilize strategic arguments in their day-to-day contacts with operational management. The focus of this study is not on the strategy debates which one might expect among senior management, but on routine interaction between management accountants and managers in which the mundane events of organizational life are made to happen in the name of loftier ‘strategic’ priorities. From observations of such interaction and management accountants' reflections on them, contrasting ways of integrating management accounting expertise with operational knowledge of the firm are suggested for the British and German brewers studied. Those contrasts are developed by drawing on the relationship between time and the possibility for strategic intervention more generally.     

Advertising expenditure and aggregate consumption in Britain and West Germany: An analysis of causality

This paper surveys past work which attempts to investigate the effects of advertising on the macro-economy, in particular on the allocation of income to consumption expenditure. It is argued that many prior studies aimed at testing this ‘Galbraithian’ hypothesis have suffered from an inability to detect the direction of any causal flows and may have only detected spurious relationships. Here, the relationship is analysed for West Germany and Great Britain, with the use of bivariate time series modelling techniques considered initially by Granger and Newbold. The advantages and disadvantages of using the concept of ‘Granger Causation’ are considered in relation to testing this area of interest. No support is found for the proposition that advertising has a positive causal effect on aggregate consumption in the two countries.     

诚信与会计职业道德

诚实守信是人类在社会生产和生活中为了达到某种意愿而共同约定并相互奠定的一种社会理念,所以说,诚信是一切道德的基础和根本,是人之为人的最重要的品德,是一个社会赖以生存和发展的基石。一个民族或一个国家一旦丧失或弱化了诚信意识,各种道德和腐败现象的产生就是必然的了。     

Occupational pensions and job mobility in Britain: Estimation of a random-effects competing risks model

We analyse transitions between pensionable jobs, non-pensionable jobs, and other labour market states, using the 1988/9 UK Retirement Survey. We focus on the positive association between length of job tenure and pensionable status, allowing for the possibility that pension scheme members are less mobile than other workers because they have persistent unobserved characteristics that predispose them towards a high degree of security in both employment and retirement. We use a competing risks model with state-specific random effects. The model is estimated by simulated maximum likelihood.     

Development and results of research on environmental management in Germany

This paper aims to outline three main dimensions of environmental management research in Germany as an exemplary case of the growing importance and development of ecologically oriented management in Western societies in general: (1) to describe the development and the main features of this research; (2) to summarize the results obtained so far (1992–1993); and (3) to assess both its development and results from the point of view of its broader social context. This should allow the reader to draw his/her own conclusions on the position and perspective of environmental management (research) in his/her own country. In this paper, environmental management refers to environmentally oriented management of and in (business) organizations in general, and not just to specific substantive environmental practices.     

Developments in human resource management in manufacturing in modern Britain

In this paper, developments in human resource management in manufacturing in modern Britain based on a national sample are examined. The organization and role of human resource management, employee involvement, training and development, work practices and rewards are all targeted for an assessment of current practices. This is a prelude for a contrast between manufacturing and non-manufacturing. The conclusion is that the similarities between manufacturing and non-manufacturing substantially outweigh the differences. By inference, too, developments in human resource management practices are likely to reflect changes in the broader environment of businesses (and differences between companies) rather than being specific to the main industrial sectors.     

公司财务治理与会计职业道德建设

本文从财务治理的新视角对会计职业道德进行了研究,分析了公司中主要利益相关者的财权配置,即所有者(股东)、董事会和经营者的财权配置与会计职业道德的作用机理及现状,认为改善公司财务治理结构是有效避免会计败德行为的关键措施.     

Health sector reform and human resource management: Britain in comparative perspective

This article examines the impact of health service restructuring for employment practices in Europe, using Britain as the basis of comparison. It first considers trends in West European health care reform and examines the extent to which reform measures have been accompanied by changes in employment practices. It focuses on reforms of pay determination arrangements and work organization, examining in particular the experience of nurses, who form the largest occupational group. Finally, some of the implications for a future research agenda are considered. It concludes that research on health sector employment practices is under-developed and outlines a research agenda that recognizes the importance of workplace restructuring within a comparative framework.     

Managerial Sensemaking and Occupational Identities in Britain and Italy: The Role of Management Magazines in the Process of Discursive Construction

Processes of discursive construction in a British and an Italian personnel management magazine are analysed to show the ways in which the magazines, both as genre forms and providers of narratives and discursive resources, provide ‘story boards’ for their readers which are helpful to them when it comes to making sense of the tensions and dilemmas associated with their managerial roles. Tensions and occupational dilemmas generally associated with personnel management work are identified and variations found in the discursive constructions associated with the two magazines are related, with reservations, to cultural and institutional differences between British and Italian human resource management     

从会计恒等式角度刍议公司财务管理目标

文章从复式簿记的理论依据——会计恒等式出发,结合会计在公司的治理结构中的定位,分析了传统财务观点的局限性,提出了新的财务管理目标应是法人财产保值增值,使利益相关者利益最大化。     

基于USBKEY的身份管理与认证系统的实施与应用

文章通过研究国内某企业在实施身份管理与认证系统的关键技术路线和实施过程,对系统实施应用中遇到的问题进行了分析,提出了相应措施,对类似项目有一定借鉴意义。     

Employment and remuneration of Irish chartered accountants: evidence of

Literature on gender-based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of Chartered Accountants (LSCA) annual salary survey in 1995 and 1996 were analysed. Employee-related and employer-related factors influencing remuneration were examined including gender, work experience, level of responsibility, employment contract and size and industry. Gender was a significant explanatory variable in explaining differences in salaries paid to employees working in non-audit businesses. Gender, however, was not found to be significant in explaining differences in salaries paid in audit practices. As partners in auditing firms are not included in this research (because partners do not earn a salary) this finding must be interpreted cautiously.     

我国职业个人剂量监测管理的现状及建议

目的提高个人剂量监测管理的质量.方法分析我国目前监测现状、方法及存在的问题.结果加强交流互动,加强监督;建立国家级监测数据库,有效利用个人剂量数据;理顺监管体系,发展规模化服务;建立完整的质保体系,提高监测水平;确监测目的,完善监测内容.结论从我国目前个人监测的现状、发展趋势看,应该说是好的,从监测人数(监测率)、监测种类、监测的范围以及职业照射的年剂量水平来看,与国际水平还有一段差距.改善我国的个人剂量监测工作的任务仍很繁重.     

Moving purchasing & supply management beyond a cost-focused identity

Practitioners and researchers recognize that purchasing and supply management (PSM) contributes value to business performance beyond reported cost reductions, though capturing and evaluating such contributions is often challenging. The goal of this research is to understand roadblocks impeding the recognition of PSM's contributions beyond cost reduction, and suggest potential solutions to these challenges. Social identity theory offers a conceptual framework to study PSM's self-identity and how it is perceived by others in the organization. Gaining acceptance for value-added metrics is critical to move perceptions of PSM's contribution beyond cost reduction and achieve its full potential. Social identity theory is used as a lens to assess the data and develop propositions. Using a qualitative interview method, the researchers identified important roadblocks hindering PSM's attainment of a broader value-based perception. PSM's identity is closely linked to cost-savings by itself, other functions and upper management. These perceptions are further reinforced by PSM through excessive cost reporting metrics. We provide two suggested solutions for PSM to expand its recognition beyond cost savings: 1) PSM must change its narrative and associated self-identity; and 2) PSM needs to develop metrics that are meaningful across multiple areas of the business.     

Drivers of green supply management performance: Evidence from Germany

Five potential drivers of green supply management performance were identified in the literature review: green supply management capabilities, the strategic level of the purchasing department, the level of environmental commitment, the degree of green supplier assessment, and the degree of green collaboration with suppliers. These constructs were used to form a structural model explaining the environmental performance and the purchasing performance. The model was analysed with SmartPLS 2.0 using data collected among German purchasers. The results suggest that the degree of green supplier assessment and the level of green collaboration exert direct influence on environmental performance. These two practices are driven by the strategic level of the purchasing department and the level of environmental commitment of the firm. Whereas commitment influences green assessment directly, the impact of commitment on green collaboration is mediated by the capabilities of the purchasing department. Furthermore, the results show that environmental performance has a positive impact on purchasing performance.     

Extending the scope of environmental management: The case of company-assisted travel in Britain

European initiatives such as eco‒labelling and eco‒management and audit have encouraged a focus in company environmental policies on the environmental impacts directly associated with the production, distribution, use and disposal of products. Indirect effects, such as business‒related travel, have been given much less attention. The environmental consequences of company policies to include company cars, and other forms of assistance for car travel, in the remuneration packages of British managers are assessed. The need to target the travel miles generated by business activity is highlighted, and sources of resistance to policies to cut back on company cars are identified. Success in bringing company‒assisted travel within the orbit of company environmental policy, it is suggested, would not only bring immediate environmental benefits, but could also be significant in challenging aspects of organizational culture which hold back the development of sustainable business. © 1997 by John Wiley & Sons, Ltd and ERP Environment.     

Employee-oriented HRM and voice behavior: a moderated mediation model of moral identity and trust in management

Abstract

This study examined how employee-orientated human resource management (EOHRM) is related to Chinese employees’ voice. Drawing on the trust literature, we developed and tested an integrative model that involves the mediating role of trust in management in the effect of EOHRM on voice behavior and the moderating role of employees’ moral identity in the EOHRM effects. Data were collected from 251 employees from a variety of occupations in China. Bootstrap-based regression analyses were used to test the research model. Results showed that trust in management partially mediated the relationship between EOHRM and voice behavior. The effect of EOHRM on trust in management and the indirect effect of EOHRM on voice behavior via trust were stronger in employees with higher rather than lower levels of moral identity. These findings suggest that organizations may promote employee voice by implementing HR policies and practices that focus on employees’ personal and family needs and consider employees’ moral identity.