Employee lactation: A review and recommendations for research,practice, and policy

Recent social justice movements call for an increased focus on workplace diversity, equity, and inclusion. Given the large proportion of working mothers who return to work after having a baby, research about lactation, work, and human resources issues is sorely needed to increase knowledge and understanding of working and lactating mothers' needs so that they feel welcome, respected, and supported in the workplace. For mothers who feed their baby breastmilk, concurrently managing work responsibilities and lactation demands can be a substantial source of employee stress and can create work-family conflict. Research on workplace lactation across a variety of disciplines has increased over the past decade. As attention to lactation is slowly increasing in the management and organizational behavior literature, synthesizing research from other domains into the organizational and managerial sciences is a critical precursor to facilitating future research in the field as well as translating that research into meaningful action in organizations. We contribute to filling this gap, by reviewing and coalescing research across relevant domains, grounding it in extant theory, and offering a conceptual model suggesting the critical antecedents that facilitate employee lactation behaviors, and the work-related moderators that meaningfully impact those relationships. Finally, we offer recommendations to guide future research both methodologically and substantively so as to advance management theory and research surrounding employee lactation at work, and offer practical implications for organizations as well as for public policy.     

Towards a global accounting qualification? A Report from the 16th Session of the ISAR Group of the UN Palais de Nations,Geneva, 17-19 February 1999

Viewing Zimmerman (2001) as propagating for an economics-based monolithic paradigm to be adopted in management accounting research, we examine the nature and implications of such Kuhnian ‘normal science’. Acknowledging that normal science can produce cumulative knowledge efficiently, we examine its risks as well. Similarly as with any normal science, that based on economics also inherently offers a narrow window to the world, and creates areas of ‘non-discussables’. We illustrate how such a regime would limit our abilities to construct and examine interesting propositions and develop meaningful stories about management accounting in its social, organizational and behavioural contexts. Accepting the rule of a monolithic economics-based paradigm would limit our abilities to develop a critical stance, and threatens the ability of management accounting research community for good scientific conversation and progress. Hence, in contrast to Zimmerman, we argue for remaining open for heterogeneity in management accounting research.     

Realizing the full potential of psychometric meta-analysis for a cumulative science and practice of human resource management

This might be the most opportune time for Human Resource Management (HRM) to benefit from psychometric meta-analysis. Explosion of empirical research, often with conflicting results, hide important takeaways that can guide evidence-based applications of HRM. The science of HRM can turn to meta-analyses and meta-analytic thinking as the antidote to the so-called replication crisis afflicting social sciences in general. In this paper, we focus on issues and potential problems that may threaten the veracity and usefulness of contemporary meta-analyses in HRM. We contend that these problems must be correctly tackled for meta-analyses to realize their full potential in advancing HRM science and practice. We address the problems of identification and inclusion of all relevant effect sizes, as well as appropriate corrections for unreliability and range restriction. We offer concrete proposals to enable inclusion of unpublished, practitioner research and data in HRM meta-analyses.     

国外交易成本经济学实证研究应用领域的扩展

近年来,国外交易成本经济学的实证研究领域已从传统的产业组织经济学扩展到了市场营销、财务管理、会计、关系型契约等多个领域。本文对国外交易成本经济学在这些领域的实证研究作了简要的回顾,希望能够为我们的研究提供参考。     

会计规范研究方法的剖析与回归

会计规范研究源于经济学划分为实证经济学和规范经济学.一般认为会计规范研究方法是以一定的价值判断作为出发点和基础,提出会计目标和假设,以演绎法为主,强调"应该是什么"的会计研究方法.但目前学术界对会计规范研究方法在认识上还存在一些误区.正本清源,会计规范研究方法应回归为会计一般研究方法,并可过渡为会计系统研究方法.     

The competitive determinants of a firm's environmental management activities: Evidence from US manufacturing industries

Environmental management (EM) issues have received substantial attention in operations management. While the link between EM practices and firm performance has been well studied, little is known about the competitive drivers of a firm's EM activities. In this research, a Schumpeterian economics perspective is adopted to investigate competitive interactions among leader and challenger firms in the domain of EM, with a particular focus on operational EM activities. Using econometric methods, the empirical analysis of panel data from a broad cross-section of US manufacturing firms reveals that such rivalry does exist and that the effect of a rival's past EM activity on a focal firm's EM activity is greater for more profitable and smaller firms. In addition, firm characteristics such as market leadership, firm size and firm profitability are found to significantly affect the magnitude of a firm's EM activities. This study presents theoretical and empirical evidence of rivalrous behaviors in the domains of EM and OM and, thus, has interesting implications for operations management research and practice.     

从社会科学研究方法角度分析英语中的实际问题

开展社会科学方法论的研究,是推进社会科学繁荣发展的重要环节。把马克思主义哲学与社会科学方法论相结合,对社会现状加以分析,以确立社会科学方法论基本原则,建立科学的社会科学方法论体系。本文旨在从社会科学方法论的角度来分析《我国高校英语教育中的"中国文化失语"现状研究》一文中具体社会科学方法的运用。认识社会科学方法在实际问题中起到的指导作用,分析其处理和解决问题的思路方法。     

Increasing the Impact of Heterodox Work: Insights from RoSE

To help understand what enhances the prospects for heterodox work to have strong research impact, this article analyzes the pool of articles published in the Review of Social Economy in the past 15 years, aiming to identify what differentiates well‐cited articles from others. Well‐cited papers tend to be in areas of core concern in social economics (labor, health, social theory) and attract attention in related social sciences and policy fields. Yet about half the articles published in RoSE are not cited in another scholarly journal within three years of publication, suggesting that, as well done and interesting as these papers may be, problems like narrow focus seem to limit their influence on other people's work. The article's results suggest that increasing the impact of heterodox work requires articles to be interesting and accessible to intentionally broad audiences, and to prompt people to change their thinking. Better still if they open up channels of communication between diverse communities of scholars that are likely to be sustained.     

关于财务学的多学科多视角研究

传统的财务学研究只应用了经济学、管理学和会计学知识。本文则提出应用社会学、伦理学、心理学等学科的理论和方法对财务学进行多学科多视角的研究，更加有利于财务学的发展。     

EUROPEAN ACCOUNTING REVIEW

This study contributes to the accounting literature by providing empirical evidence from China that adopting IFRS does not necessarily lead to IFRS-type accounting practices. We examine the impact of regulatory enforcement, in particular, an important Chinese government compulsory compliance policy implemented in 2001, and audit upon the convergence of Chinese accounting practices. Using a sample of 103 Chinese B-share companies between 1999 and 2004, we reveal that the decline in earnings difference between firms' financial statements under Chinese GAAP and IFRS is the result of the implementation of the 2001 policy and the audit committee which effectively control the firm's application of standards rather than the differences between the standards. The effect of audit committee leads us further to argue that the convergence of accounting practices may be affected by not only the lack of insufficient understanding of IFRS by local accounting professionals, but also the management opportunistic behaviour during the application of different standards. It implies that corporate governance may affect the convergence of accounting practice. However, we do not find evidence for international audit firms outperforming their Chinese local CPAs with regard to IFRS compliance. Therefore, the Chinese government should be cautious in promoting the participation of international audit firms in China for achieving IFRS compliance.     

Publication bias in the German social sciences: an application of the caliper test to three top-tier German social science journals

Systematic research reviews have become essential in all empirical sciences. However, the validity of research syntheses is threatened if the preparation, submission or publication of research findings depends on the statistical significance of these findings. The present study investigates publication bias in three top-tier journals in the German social sciences, utilizing the caliper test. For the period between 2001 and 2010, we have collected 156 articles that appeared in the Kölner Zeitschrift für Soziologie und Sozialpsychologie (KZfSS), the Zeitschrift für Soziologie (ZfS) and the Politische Vierteljahresschrift (PVS). In all three journals, we found empirical evidence for the existence of publication bias at the 10 % significance level. We also investigated possible causes linked to this bias, including single versus multiple authorship as well as academic degree. We found only weak support for the relationships between individual author characteristics and publication bias.     

Gift giving: an interdisciplinary review

• The issue of why individuals choose to support charity has been the focus of considerable research in the disciplines of economics, psychology, social psychology, sociology, anthropology and more recently, management and marketing. This paper draws together extant work, developing a content model of giving behavior that fundraisers may use to inform their professional practice. A number of specific propositions are developed from the literature to assist in this goal. The paper provides summary tables of existing empirical studies categorized by the dimensions of the model, explores ambiguity in research findings, and concludes by highlighting opportunities for further research

Copyright © 2007 John Wiley & Sons, Ltd.     

遗传演算法在经济决策中的应用

经济决策必须要有科学的决策程序,才能避免决策错误。利用生物学中的遗传演算法有助于建立科学的决策程序,使得社会现象的研究也能得出较可靠的定量结论,从而避免单纯运用定性分析方法的局限性。文章以某汉堡餐厅为例,运用遗传演算法,解决其在不同服务品种、不同服务方式和不同价格之间进行选择的决策难题,使企业经营管理的成效得到优化。     

Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley's The Ancient Economy

Accounting historians have attempted to relate their knowledge of the variety of accounting practices at various points of time, and in various places, to wider questions of the role of accounting in reflecting and shaping not only business and management practice, but also economic and social organization more generally. Finley's classic The Ancient Economy, which analysed the embeddedness of ancient economic activity in the social structure, and in the status concerns of the free citizens, as constituting a brake on the development of profit-focused markets and correspondingly on technology and trade, saw the state of ancient accounting as itself making impossible sophisticated profit-oriented calculation and rational decision-making. In his monumental The Class Struggle in the Ancient Greek World, de Ste. Croix rejected Finley's analysis in terms of Weberian 'status' in favour of an explicitly Marxist analysis based on ‘class’. But he took up essentially the same argument about the economic impact of ancient accounting technique. Their argument in turn raises further questions about the general relationship between accounting practice and economic and social organization in the ancient world. This paper comments on Finley and briefly surveys the contribution to answering some of the ‘big’ questions concerning both accounting and history that has been made by recent research into ancient accounting history (most of which has been published outside the accounting and accounting history journals).     

An interdisciplinary review of AI and HRM: Challenges and future directions

Artificial intelligence (AI) has the potential to change the future of human resource management (HRM). Scholars from different disciplines have contributed to the field of AI in HRM but with rather insufficient cross-fertilization, thus leading to a fragmented body of knowledge. In response, we conducted a systematic, interdisciplinary review of 184 articles to provide a comprehensive overview. We grouped prior research into four categories based on discipline: management and economics, computer science, engineering and operations, and others. The findings reveal that studies in different disciplines had different research foci and utilized different methods. While studies in the technical disciplines tended to focus on the development of AI for specific HRM functions, studies from the other disciplines tended to focus on the consequences of AI on HRM, jobs, and labor markets. Most studies in all categories were relatively weak in theoretical development. We therefore offer recommendations for interdisciplinary collaborations, propose a unified definition of AI, and provide implications for research and practice.     

Use of hypotheses for analysis of variance models: challenging the current practice

In social science research, hypotheses about group means are commonly tested using analysis of variance. While deemed to be formulated as specifically as possible to test social science theory, they are often defined in general terms. In this article we use two studies to explore the current practice concerning group mean hypotheses. The first study consists of a content analysis of published articles where the reconstructed reality of hypotheses use is explored. The second study is a qualitative interview study with researchers, adding information about daily practice. We argue that, at present, hypotheses are not used to their utmost potential and that progress can be made by using informative hypotheses instead of the current non-informative hypotheses. Informative hypotheses capitalize on knowledge that researchers already possess and enable them to focus in their proceeding projects. The substantive focus of our work is the case of applied psychology.     

论城市科学学科体系的建设

依据国家城市化进展加速,城市经济已经成为国民经济的主体,中国城市化正面临着比发达国家和多数发展中国家更加复杂的背景和社会转型压力,论述了加快建设城市科学的重要意义.文章重点介绍了城市科学的学科构成、城市科学发展的现状、水平和存在问题,据此提出了我国城市科学建设的11个领域;中国城市化理论框架;转型期中国城市规划理论与方法;城市经济、城市土地与城市住房;区域经济、区域规划与区域政策;城市社会与城市社区;城市文化与城市史;城市快速、立体交通设计与物流综合;城市生态与环境;景观规划与设计;城市规划管理以及城市规划信息系统等.文章最后还对城市科学发展趋势进行了分析,并展望了中国城市科学发展的前景.     

Accounting and the absence of a business economics tradition in the United Kingdom

Economics was slow to emerge as a distinct academic and professional discipline in the United Kingdom. In the years around 1900, some British universities began to offer degrees in commerce, including accounting. These degrees were influenced by the contemporary emergence of business economics (betriebswirtschaftslehre) in Germany. However, there was no substantive emergence of a body of economic theory relating specifically to the business organization. Later attempts in the 1930s to apply economic argumentation to the problems of business and accounting, in the context of both profit determination and costing, centred around the Department of Business Administration and the Accounting Research Association, based at the London School of Economics. Although the activities of these groups are often viewed in terms of the influence of economics on accounting, there were reverse currents in that accounting notions helped in the formalization of macroeconomic notions such as national income and in the development of social accounting by Richard Stone and others. However, the intervention of the Second World War curtailed this interchange of ideas. In the post-war period, the rapid expansion of accounting as both an academic discipline and a professional practice was accompanied by a greater awareness of economic ideas and concepts. In financial reporting, these had an important influence on the inflation accounting debate of the 1970s and 1980s. In management accounting, economic ideas often operated as criticisms of existing practices. However, both the comparatively underdeveloped application by economists of their theories to business problems and the continuing intellectual barriers between academic and professional accountants made the practical interaction of accounting and economics a sporadic phenomenon.