The role of management accountants in sustainability

Praxis | Magazin

The role of management accountants in sustainability Konferenz-Review     

Occupational identity of management accountants in Britain and Germany

The existence of management accounting as an unproblematic occupational label is often taken for granted. Prompted by contemporary discussions concerning radical changes in management accounting practice, we sought to examine the extent to which practitioners' accounts of practice demonstrate a coherent occupational identity. Collecting sixty-four occupational autobiographies in seventeen German and twelve British firms we found that management accountants in the two countries constructed common occupational identities out of their diverse experiences. Echoing the findings of anthropological practice theory, the good practitioner rhetorically reconciled a wide variety of contradictory attributes in their occupational idiom.     

The formation of teams: a British and German comparison

The aim of this paper is to examine the introduction of teamwork in a British and in a German car plant owned by the same American corporation. It contributes to the current discussions about teamwork (Kochan et al., 1997; Delbridge and Lowe, 1996). Using the German concept of a 'constitutional factory' vs 'adversarial' framework, a cross-country comparison is made. The research includes interviews and surveys. Conclusions have been drawn on the actual Gestalt (form, shape) of teamwork with special attention given to the relationship between team members and team leaders. Teams in a more 'adversarial management appoints team leaders' model seem to see team leaders as a new form of supervison and split team members and team leaders into 'us and them'.     

Strategic talent management: A review and research agenda

Despite a significant degree of academic and practitioner interest the topic of talent management remains underdeveloped. A key limitation is the fact that talent management lacks a consistent definition and clear conceptual boundaries. The specific contribution of the current paper is in developing a clear and concise definition of strategic talent management. We also develop a theoretical model of strategic talent management. In so doing we draw insights from a number of discreet literature bases. Thus, the paper should aid future research in the area of talent management through (1) helping researchers to clarify the conceptual boundaries of talent management and (2) providing a theoretical framework that could help researchers in framing their research efforts in the area. Additionally, it aids managers in engaging with some of the issues they face with regard to talent management.     

When management strikes: PATCO and the British miners

In this article the author analyses the parallels and differences between the Federal Government's strong actions against air traffic controllers and the British Government's assault upon striking coalminers     

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。     

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.     

Strategic human resource management: a conceptual approach

In this paper conceptual issues associated with strategic human resource management are addressed. The rapidly expanding international interest in strategic human resource management is first highlighted. The article then explores some of the broader issues around the debate on SHRM that can inform thinking at a macro level. Firstly, the progress made towards understanding the meaning of SHRM is analysed, then a brief overview of the major models of SHRM to date is presented. This overview is used to highlight the key variables and interrelationships that need to be included in a model of SHRM, and a more detailed critical analysis of the contribution of the literature in each of these areas follows. A summary of the most important research questions arising out of the literature is followed by a model of the SHRM process, which attempts to remedy the major weaknesses in existing models of SHRM. The ways in which this model may be used as a basis for empirical research are then noted.

Strategic human resource management     

Expatriate management: lessons from the British in India

In this paper, lessons for the study of expatriate management are drawn from the period of British administration in India. It uses ‘the past to study the present’ and puts into sharp focus the key issues which confront human resource management researchers and practitioners dealing with expatriate management today. These issues are seen as essentially the same and cover such areas as selection, training, adjustment, appraisal, reward and re-entry.     

Strategic human resource management: The evolution of the field

This review takes an evolutionary and chronological perspective on the development of strategic human resource management (SHRM) literature. We divide this body of work into seven themes that reflect the directions and trends researchers have taken over approximately thirty years of research. During this time the field took shape, developed rich conceptual foundations, and matured into a domain that has substantial influence on research activities in HR and related management disciplines. We trace how the field has evolved to its current state, articulate many of the major findings and contributions, and discuss how we believe it will evolve in the future. This approach contributes to the field of SHRM by synthesizing work in this domain and by highlighting areas of research focus that have received perhaps enough attention, as well as areas of research focus that, while promising, have remained largely unexamined.     

Experiencing Turbulence: Competition,Strategic Choice and the Management of Human Resources In British Airways

Trevor Colling assesses the concept of ‘strategic choice’ in the light of developments in employment strategy and practice in British Airways. Contrary to the language of competition attending privatisation, it is argued that BA's celebrated decision to compete ‘upstream’ depended on their continued ability to influence their product market. Current restructuring reflects a significant weakening of this ability and is producing a different and, so far, less celebrated set of priorities. Attempts to theorise the links between competition, employment strategy and competitiveness should pay greater attention to the policy frameworks provided by local, national and supra-national states.     

Strategic human resource management and supply chain orientation

Most SHRM research has concentrated on single, focal organizations and on activities taking place within the firm. The purpose of this article is to lay a foundation for studying SHRM in the supply chain. We present a framework which identifies factors that influence whether adopting a supply chain orientation (SCO) is effective, and articulates the contingencies that shape SHRM practices needed to achieve and capitalize on SCO. We make several contributions to the strategic human resource management and supply chain literatures. First, we highlight this neglected area of research. Second, we expand the boundary conditions of strategic human resource management and HR systems from a primarily single firm, intra-organizational focus to one which includes both intra- and inter-organizational relationships. Third, we provide a framework for understanding the links between HR systems, SCO, and strategic outcomes. Fourth, we build upon previous theorizing in strategic human resource management and provide a framework for research in the supply chain context. And finally, we offer propositions for future research, along with a decision making model which has implications for both research and management practice.     

Strategic human resource management effectiveness and firm performance

This study tests whether strategic human resource management (SHRM) effectiveness significantly affects organizational level outcomes. Using the resource-based view of the firm, this study examines the effective use of human capital on organizational performance. Further, the role that a contextual factor - capital intensity - plays in modelling is explored. Results show that SHRM effectiveness significantly reduces employee turnover and increases overall market performance assessment. However, SHRM effectiveness affected both firm productivity and return on equity only when moderated by capital intensity.     

Strategic supply and the management of inter- and intra-organisational relationships

As companies attempt to shed old habits and begin to view procurement as a strategic resource from which a competitive advantage can be gained, there is a great deal of corporate baggage that must be shed. More importantly, there is a new mindset that must be instilled both in procurement and across the firm. Strategic supply symbolizes the importance of enterprise wide thinking where functional units inside the firm and key suppliers from the firm's supply chain all work in concert to bring value to the marketplace. This paper presents data from the US and the UK that helps us better understand and address issues that are key to managing across independent supply chain partners. We also address some of the barriers to implementing such a supply strategy. These barriers exist inside the firm as well as between the firms at its key suppliers. Whilst we acknowledge that progress is being made, however the data suggest that the journey is far from over.     

医院经营管理“1+X+Y”

<正>在医院物业管理的实践中,武汉同济物业越来越深刻地体验到,企业的单打独斗难以发展,强强联合方能抱团取暖。早在上世纪90年代,武汉同济物业管理有限公司(下称武汉同济物业)就瞄准医院后勤管理市场潜力,积极探索医院物业经营管理,从单一的保洁外包服务开始,逐步拓展服务项目,不断增加医院物业经营管理市场的规模和容量,服务产品由保洁、秩序维护、保修、保绿等基本物业服务拓展到电梯操作、水电工程运行维修、导医陪护、物流、餐饮、支     

Job analysis: a strategic human resource management practice

This study examined the impact of job analysis on organizational performance among 148 companies based in the United Arab Emirates (UAE), a Gulf-region country. Survey results indicated that a practice of proactive job analysis was strongly related to organizational performance. This relationship was strongest to the extent that companies maintained HR information systems, accorded HR greater involvement in strategic planning and emphasized competency-based characteristics of employees in the job analysis approaches they used. The findings suggest that a company-wide policy of job analysis is an important source of competitive advantage in its own right, and merits due attention of HR professionals, line managers and top management. The study extends the findings of the HR–performance research pursued in Western countries to a non-Western context.