Incentive Pay and Firm Performance: Moderating Roles of Procedural Justice Climate and Environmental Turbulence

In connection with the literature on strategic reward and agency theory, this study investigates the effects of incentive pay on employee outcomes and firm performance. We identify employee outcomes, such as commitment and competence, as mediating processes that explain the effects of incentive pay on firm performance. We further propose procedural justice climate and environmental turbulence as boundary conditions that determine the strength of the effects of incentive pay on employee outcomes. The research model is tested using multisource data collected at three time points over a five‐year period from 227 Korean companies. Our analysis confirmed that incentive pay enhanced employee commitment and competence, which, in turn, improved the operational and financial performances of firms. The effect of incentive pay on employee commitment was negative for firms with a low procedural justice climate, but positive for firms operated under a highly turbulent environment. By contrast, the effect of incentive pay on employee competence was positive only for firms operated under a stable environment. This study enriches the literature by presenting and validating plausible underlying mechanisms and boundary conditions under which strategic performance–contingent incentive pay affects firm performance. © 2015 Wiley Periodicals, Inc.     

探析提高质量管理体系内部审核有效性的方法

质量管理体系内部审核是评价质量管理体系符合性和有效性的一种重要手段,它能够识别管理体系的薄弱环节和潜在的改进机会,因此优化内部审核活动、提高内部审核的有效性对于组织保持、完善、改进管理体系至关重要。本文介绍了本所近几年内部审核从部门审核到部门和过程相结合审核,从按标准条款逐个审核到过程方法审核的历程和提高内审员审核能力的有效做法,并以"设计和开发过程"为例,介绍了过程方法的审核。通过近几年对审核路线和方法的改进,提高了内部审核的有效性,促进了质量管理体系运行的有效性、适宜性、充分性。     

激励机制在现代制造业企业管理中的应用研究

伴随着经济市场的飞速发展,市场竞争的激烈程度日趋明显,而激励机制在企业管理中显得尤为重要。对于现代制造业企业而言,激励机制是否完善和科学,直接关系着企业管理效率的高低,同时对于企业工作人员积极性的调动也起着重要作用。在以人才为根本的现代化企业管理中,人才所发挥的价值越来越大,而激励机制的实施能够很好的留住人才,并很好的使用人才。文章中对激励机制在现代制造业企业管理中的应用进行了相应的论述,并提出了相应的完善对策。     

精益生产在制造/再制造混合系统生产管理和控制中的应用

首先简要介绍了制造/再制造混合系统存在的不确定性,并分析这些不确定性对生产管理、控制以及制定生产决策产生的影响;随后,对国内外关于混合系统生产问题的研究进行综述;最后,提出精益生产管理工具在降低混合系统不确定性中的应用,以及精益托动式生产在改善混合系统产需平衡上的作用.     

论多元化经营对企业价值的影响

对多元化经营与企业价值之间的关系进行了论述。并结合国内企业多元化经营的实施效果,就如何将多元化经营与提高企业自身价值紧密结合起来进行探讨,希望能对中国企业经营的价值取向有所启示。     

激励机制在高校人事管理中的运用探析

本文通过对激励制度在高校人事管理应用的重要性分析,阐述激励制度在高校人事管理运用中存在的问题,最后提出完善财务激励在高校人事管理中的设计。     

Knowledge Translation in Management Accounting and Control: A Case Study of a Multinational Firm in Transitional Economies

Abstract

This paper explores the knowledge transfer between a Western head office and its subsidiaries in the former Soviet Union with a focus on accounting-related knowledge. A framework of knowledge translation (Choi and Eriksson, Business Network Learning, pp. 69–88 (Amsterdam: Pergamon, 2001 Choi, S. and Eriksson, K. 2001. “The internationalization process as knowledge translation in international business relationships”. In Business Network Learning, Edited by: Håkansson, H. and Johanson, J. 69–88. Amsterdam: Pergamon.  [Google Scholar])) is applied and refined to structure the results, which show the development of the management accounting and control system in the knowledge translation process. The role of accounting as a mediator changes in the different phases of the process and accounting itself also translates due to local discretion. At the very beginning of the cooperation the role of accounting is emphasised in order to ensure satisfactory reporting, but personal cooperation within the matrix structure mainly replaces accounting in the intensive knowledge translation. Social capital is created in the translation phase, enabling later on local autonomy and head office's control at a distance based on accounting numbers. Thus the results suggest that management control through accounting information alone, without active channels for personal contacts, may not work in the former Soviet Union because of the prevailing business traditions and personal networking.     

试论如何提高水利工程造价的控制与管理的实效性

文章分析了水利工程造价控制与管理中存在的问题,提出了提高水利工程造价控制与管理实效性的具体措施。     

夯实激励机制促在校大学生和谐发展——探索改革奖惩制度进一步服务学生管理

狮子带领一群绵羊,个个英勇奋战,一头绵羊带领一群狮子,个个软弱无能!团队的目标大于个人的目标,团队的利益大于个人的利益。一个好的领导者,组织者,他的必修之课就是激励。一个人需要被激励,一个团队则更需要激励。一个优秀的领导人要懂得如何激励团队,把团队激励起来,个个情绪高昂,个个充满自信,这样才会产生巨大的行动力,达到团队的目标。     

探索“五位一体”经营管理体系构建

2017年是落实十三五规划的关键之年,经营产业发展面临的内外部环境更为复杂,军改、改革调整等都对经营发展造成了一定影响,专项审计、事实合同等对经营管控提出了新要求。本文探索从五位一体经营管理体系构建入手,进一步采取科学、有效的经营管理手段,尽快实现提高经营管理水平、提高企业盈利能力的目标。     

盈余管理与环境信息管理的替代效应——基于公共压力变化的研究视角

盈余管理是对财务盈余操纵的行为,环境信息管理是对环境信息披露操纵的行为,两者有何关系?通过两阶段最小二乘法和有限信息最大似然法分析发现,在《环境信息公开办法》颁布前,盈余管理和环境信息管理的相关性不显著;而在《环境信息公开办法》颁布后,企业对环境信息进行管理的动机开始增强,盈余管理和环境信息管理呈显著负相关关系,替代效应增强。进一步研究发现,这种替代关系在重污染行业中更加显著。研究结论为监管企业管理层环境信息管理行为提供了有效的路径,即通过衡量盈余管理程度来间接判定环境信息管理程度,以便采取进一步的监管措施。     

On the System Setup and the Scheduling Problem in a Flexible Manufacturing System (FMS)

In this paper we present a model which unifies several existing models with respect to two phases of the planning process of a Flexible Manufacturing System. These phases are the system setup phase and the scheduling phase and in literature they usually are considered separately. We give a mathematical formulation encompassing both phases. From this formulation several existing approaches can be deduced. We also describe some heuristic methods for our model and present the computational results.     

Strategic Technology Management in a Mid-corporate Firm: the Case of Otter Controls

This paper examines strategic technology management in the mid-corporate sector (firms with a turnover between £1 million and £130 million). There is a considerable literature which emphasizes the importance of linking technology and strategy, but this concentrates primarily on the activities of large firms. It is suggested that smaller firms can also benefit from a more strategic approach to technology management and this could help strengthen an area of weakness in the UK economy. The research is based on an in-depth case study of Otter Controls and utilizes a framework developed by Dodgson and Rothwell to analyse the firm's acquisition of new technologies. It is suggested that this model has utility in examining strategic technology management but the addition of a network perspective helps delineate the ways in which external relationships are established and sustained. The data indicate that universities can be useful sources of technology for smaller firms, but successful transfer is dependent on management skill in creating a culture that is open and flexible. Such firms do have considerable problems in assessing the skills and competences of university departments and this adds to the risks of technology alliances. There is also evidence to suggest that even universities with long-standing industrial links lack awareness of the problems associated with management in commercial organizations.     

探讨城市下水系统中防洪排涝体系的建设

文章从城市下水系统中防洪排涝体系现状以及存在的各类问题入手,对当前城市防洪排涝体系建设中存在的不足进行详细梳理剖析,按照趋势发展的实际要求,对城市下水系统中防洪排涝体系建设的处理方案进行探讨,以供参考。     

武器系统全寿命周期费用的控制和管理的研究

现代武器装备技术复杂、研制周期长、风险大、费用昂贵,采办具有很强的不确定性和不可预见性。为提高武器装备的效费比和国防资源的利用效率,保证论证、研制、生产、使用、维护等环节衔接顺畅,最可行的方法是实行武器装备的全系统全寿命管理。文章针对武器系统全寿命周期费用的控制和管理工作进行了研究。     

制造型企业中的知识管理系统研究及应用

知识管理在改善生产管理,减少和避免由于实施不善所带来的损失,以及提高企业在全球市场上的竞争水平和生存能力起着重要的作用。该文论述了如何在制造业中通过知识管理的核心原则有效地改善生产管理。基于"流"的概念,生产包括等待、运输、检查和加工等过程。而加工是唯一发生增值的步     

探究建筑工程技术管理中的控制要点及优化策略

随着我国城市建设速度加快,建筑业不断发展,建筑行业的竞争压力也越来越大.要提升企业竞争实力,需在施工过程中提升管理水平,提高质量,降低成本,推动建筑施工向标准化、信息化、精细化转变,使建筑企业在激烈的市场竞争中处于优势地位,有利于建筑企业的稳定进步和可持续发展.加大对技术管理的控制,并对相应的施工技术进行优化,从而提高建筑工程项目质量,推动整个建筑行业的可持续发展,并为城市居民的生命财产安全提供一定的保障.     

谈内部控制制度下集团公司的全面预算管理

为加强对企业内控和企业风险的管理,国家相继发布了《企业内部控制基本规范》和《内部控制应用指引》18项、《内部控制评价指引》、《内部控制审计指引》等三项配套指引。文章从集团公司的角度,探讨了全面预算管理与内部控制的管理与控制关系,围绕财务管理的不同管控模式,就集团战略控制型下管控模式的预算编制与管理进行了论述,列举了预算管理下通常的几个误区,提出了集团公司全面预算管理的发展方向。     

面向制造业的入厂物流管理模式方案设计探究——以汽车制造企业为例

本文就制造业入厂物流的管理模式进行了探讨,并以汽车制造业为例,给出了入厂物流物料制定方法,并最终提出了入厂物流业务流程设计方案。     

Executive Pay Matters: Looking Beyond the CEO to Explore Implications of Pay Disparity on Non‐CEO Executive Turnover and Firm Performance

Using a longitudinal data set covering a span of 10 years, we investigate the impact of vertical and horizontal pay disparity on non‐CEO executive turnover and subsequent firm performance. Hypothesizing differential responses to pay disparity depending on a non‐CEO executive's responsibilities, we first categorize non‐CEO executives based on their job demands and their role in the organization (e.g., oversight, divisional). We then explore how pay disparity influences the relationship between executive category and turnover, and how the level of pay disparity impacts the relationship between turnover and firm performance. We find that executive category significantly impacts the likelihood of turnover, and also influences firm performance. Theoretical and practical implications are discussed. © 2015 Wiley Periodicals, Inc.