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1.
The research theorizes how hubris impacts ethical decision making and develops empirical evidence that earnings manipulation is more likely at firms led by CEOs influenced by hubris. The theory posits that hubris impairs moral awareness by causing decision makers to ignore external factors that otherwise drive such awareness. Additionally, these individuals apply a flawed subjective assessment of the decision they face which further impairs moral awareness. The predicted result is that hubris leads managers to invoke an amoral decision process which causes a higher incidence of unethical behavior among these individuals. An empirical study investigates the relationship between CEO hubris and the unethical practice of earnings manipulation. This study finds a significant correlation between CEO hubris and earnings manipulation at the firms they lead, an outcome broadly consistent with the theory developed.  相似文献   

2.
This study integrates institutional theory and social cognitive theory to describe how peripheral organizations can accidentally bring about radical change even in highly institutionalized and change-resistant fields. The empirical context is the field of banking in Ireland (1995–2001), where a peripheral bank triggered a shift away from traditionally conservative and risk-averse banking values toward aggressive values of entrepreneurial risk taking. The introduction of a new approach to banking was attributed to three factors: (1) a benevolent environment, which made this innovation feasible and timely, (2) the state of the field, which had gaps that could be addressed through specialization, and (3) prior successes, which created hubris in the senior managers, thereby increasing the pace and scope of adoption of this approach. Eventually, what started as a specialized and entrepreneurial approach led to the spread of a risky approach to banking across the entire field. The study highlights the risks of hubris, in that media praise and early successes can increase the pace of adoption of innovations which offer short-term gains but are detrimental in the long term.  相似文献   

3.
Hybrid governance forms that seek to meld the virtues of both market control and traditional hierarchical control are alluring. Comparatively little research, outside of the M-form literature, has examined internal hybrids - hierarchical forms infused with elements of market control. This paper contends that common change initiatives, such as TQM, re-engineering, autonomous work teams, and group-based rewards, are appropriately viewed as attempts to craft internal hybrids by selectively infusing elements of market control within hierarchy. However, these change initiatives are often implemented in isolation and, as a consequence, violate patterns of complementarity that sustain traditional hierarchy or support the stable infusion of market control.The paper argues that these violations of complementarity often spiral hierarchies toward fundamental transformation. The clear trajectory of these transformations is to quite radically disaggregated organizations structured around teams. The paper presents both theory and evidence supporting the existence of complementarities among these common change initiatives.  相似文献   

4.
随着时间的不断推移和力量的不断增强,他们的面目日趋清晰,他们的声音日趋变高,他们的地位日趋被重视,他们是许多人眼中的富人,但又是许多富人眼中的穷人.他们就是已悄然在我国出现的中产阶层的雏形,那么--  相似文献   

5.
加快县域经济发展的战略思考   总被引:5,自引:0,他引:5  
县域经济在我国国民经济发展中具有重要地位和作用。增强县域经济发展活力、培植县域经济发展优势应着重抓好转变政府职能、发展特色经济、推进“三化”进程、发展民营经济、拓宽融资渠道等几方面的工作。  相似文献   

6.
第四代港口建设:纵向整合,横向互动   总被引:1,自引:0,他引:1  
祝倩宜 《市场研究》2009,(11):25-26
<正>港口是物流体系中一个关键环节和重要介质。随着经济一体化进程迅速渗入全球经济的各个角落,越来越多的港口也开始发现,他们原有的相对粗放封闭的经营管理模式越来越难以满足新  相似文献   

7.
文章就石化行业现行的以职能划分的金字塔式层级管理模式进行分析 ,并与先进管理模式———流程化管理 (扁平化 )进行对比 ,最后明确网络环境下石化行业组织创新的必要性。  相似文献   

8.
金融市场服务特征的营销学研究   总被引:1,自引:0,他引:1  
金融市场的服务特征主要包括金融服务的特征、金融服务企业的服务特征、金融服务的顾客特征和金融服务市场的供求关系特征。我国现实金融市场正在由卖方市场向买方市场过渡,一些主要市场结构部分已呈买方市场特征,但金融服务企业界和金融理论界还是卖方思维和卖方经营理念,中国金融市场的营销理念与营销存在着非战略性、战术性、片断性缺陷。中国金融体制和机制的改革必须与金融服务企业营销的竞争能力、盈利能力进行有机整合和配套。  相似文献   

9.
简单介绍中美规范在浅圆仓仓壁设计中的不同。  相似文献   

10.
“毒树之果”是美国刑事诉讼法上一个原则,意思是非经正常程序取得的证据不能采用,比如,某个人有犯罪嫌疑,但是用刑讯逼供的方式逼他招供,即使取得的证据能够证明他犯罪,也不能采用。理由是,“有毒的树上结出的果子一定是有毒的”,体现了美国法律对程序公正的重视。  相似文献   

11.
从斯密“经邦济世”的经济学本质和任务,到当代高度数理化和技术化的“黑板经济学”,主流经济学在追求“价值中立”的过程中丢弃了自身的哲学思想渊源和伦理价值判断.结合我国经济学教学实践中存在的弊病,明确提出教学改革的方向是将黑板经济学和牛奶可乐经济学有机结合起来,而经济学案例教学是两者的融合剂;同时,强调在教学过程应强化经济学的伦理价值教育和增加其他经济学流派的介绍,这有助于构建“学以致用”的中国特色的经济学教学模式.  相似文献   

12.
高校图书馆管理创新   总被引:9,自引:0,他引:9  
在以知识经济、网络环境为代表的新形势下,高校图书馆也同样面临着严重的挑战。管理滞后影响图书馆的生存和发展。只有通过观念创新、人本管理创新、服务创新、机制创新,才能对现存的各种管理要素进行重新组合,建立以知识创新为核心的管理体系,并在创新中求生存谋发展  相似文献   

13.
在人力资源的管理实践中,人力资源的价值如何体现和衡量问题一直困扰着各类组织的管理者.这个问题不解决,就无法扭转我国人力资本实际转化率低这一现实状况,也无法走出"人口大国,人才小国"的怪圈.本文主要对人力资源价值的形成、测评、表现形式和会计核算进行研究,以提高组织的整体人力资源价值量,促进组织的可持续发展.  相似文献   

14.
近年来,广东的经济在高科技产业的带动下得到了快速的发展,逐步实现经济类型的转型,由劳动密集型向技术密集型转型。广东以科技强省为目标,加大了对高科技产业的投入。笔者以计量经济学模型分析了高科技产业对经济的影响程度。  相似文献   

15.
余江  叶林 《商业研究》2003,18(3):40-42
分析已有的企业权力理论,认为传统的权力理论由于受到了资本至上的观点和现行法律规定的束缚,从而没有给出令人信服的解释,并在此基础上,确定对企业权力安排的看法,即组成企业的各要素的相对稀缺程度或替代程度是决定其拥有者在企业的权力安排的博弈中所处地位的决定因素。  相似文献   

16.
新乡市沿黄地区休闲农业开发研究   总被引:2,自引:0,他引:2  
宋军令 《江苏商论》2012,(2):123-126
本文分析了新乡市沿黄地区休闲农业开发的有利条件,如丰富的休闲农业资源与悠久的历史文化、便捷的交通、庞大的客源市场、面临良好的发展机遇及现状、地方政府的大力支持和提倡等,并提出了相应的对策与建议。  相似文献   

17.
Culture is one of the major components of negotiation and plays an especially crucial role in international relations. The current state of research is presented and discussed. The type of influence of culture is specified and compared with other categories such as strategic behavior and structural determination.Then, referring to the China case, the way culture impacts on the key elements of negotiation such as actors, structures, strategies, process, and outcome is described and analyzed. Lastly, culture's consequences on the negotiator's cognition, beliefs, behaviors and identity are investigated.  相似文献   

18.
百年不遇的国际金融危机沉重打击了世界经济,也给中国经济发展带来了严重影响,危机面前,中国政府积极应对。但是,全球形势瞬息万变,中国经济回稳的基础尚不巩固,宏观经济未来走势仍有较大不确定性。首先分析当前适度宽松货币政策的必要性,然后从银行风险、通货膨胀压力、资产泡沫滋生风险来探讨当前货币政策的潜在风险,最后提出了防范以上潜在风险的措施。  相似文献   

19.
李嘉 《市场研究》2009,(9):55-56
<正>2006年,财政部发布了《企业会计准则》,并规定自2007年1月1日起在上市公司施行。在会计准则的历史性变革中,资产减值准备变革成为了备受理论界关注的焦点。  相似文献   

20.
The Happy Few: The Internationalisation of European Firms   总被引:2,自引:0,他引:2  
Policymakers tend to view the internationalisation of firms from the perspective of export, import and FDI statistics. A lack of statistical information at the firm level has so far prevented the systematic inclusion of firm-level analysis in the policymaker's standard toolbox. Some firm-level datasets are now available, however, and their analysis reveals some new facts that are simply unobservable at the aggregate level. This paper is based on the EFIM Report 2007, issued under the same title as Bruegel Blueprint Series Volume III. EFIM is a network of eight research centres from eight European countries created in 2006 under the coordination of Bruegel and CEPR to work on policy-relevant questions concerning the internationalisation of European firms that are best treated using firm-level trade and FDI data (http://www.bruegel.org/Public/SimplePage.php?ID=1720). The authors are grateful to Laurent Eymard and Andrew Fielding for editorial support. Opinions expressed in this publication are those of the authors alone.  相似文献   

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