Human resource aspects of quality management: evidence from MNEs operating in Greece

This study is an attempt to investigate the extent to which companies different nationality operating in Greece and involved in different levels of quality management differ in the way they utilize their human resources as well as in the degree of influence their human resource/personnel departments enjoy. The study started with the premise that there is some difference in approaches to quality management and in relative emphasis given to the human dimension and the role of the human resource department when organizations pass through the different stages in a quality improvement effort. The results of our case studies indicate that, although the origin of the capital and the culture of a foreign-owned company may play an important role in development and implementation of quality initiatives, they may not greatly affect determine human resource utilization. It is the strategic orientation of an organization quality that seems to be the driving force in constructive human resource management.     

组织文化:会计师事务所质量控制的新视角

会计师事务所文化是联结会计师事务所人力资本和各项质量控制制度的一种机制,该机制的有效发挥将最终体现为会计师事务所整体执业质量的提高。基于新审计准则关于“会计师事务所应当建立以质量为导向的内部文化“的规定,本文探讨了会计师事务所组织文化对会计师事务所质量控制制度的建立、实施的影响及相互作用机理,并提出了培育质量导向的会计师事务所文化的若干建议。     

统筹城乡发展,全面建设小康--成都市新都区统筹城乡经济、政治、文化全面发展,农民快速增收的成功探索

本文应用经济、政治、文化是一个社会有机构成的统一整体这一人类社会发展的普遍规律和五中全会"统筹城乡发展"的指导思想,总结了成都市新都区27年来政策、制度创新的实践,尤其是近年来统筹城乡发展,切实尊重与保障农民的经济、政治、文化权益,初步实现经济、政治、文化全面发展,促进农民快速增收的好作法、好经验.     

Quality management effectiveness in Asia: The influence of culture

Globalization forces managers to utilize manufacturing capabilities from countries with different cultures than their own, particularly from Asia. Yet quality problems in China have raised concerns among managers and researchers as to how to assure product quality from Asian facilities. Implementing quality management practices may accomplish this, but such practices assume specific cultural values exist in certain Asian cultures. Using global manufacturing and cultural data, this study examines if cultural values in Asian and non-Asian countries moderate how effective quality management practices are at improving quality performance. Through the use of multilevel modeling, differences in quality management effectiveness are found among the East Asian cultures of China, South Korea, and Taiwan. Moreover, this study finds that specific cultural dimensions are statistically related to quality management effectiveness. The results of this study will assist managers in devising plans to assure higher quality from East Asian facilities and in predicting where problems may occur in other countries around the world.     

论组织文化与印象管理之间的关系及影响

印象管理是组织内成员常用的一种行为策略,此种行为之目的在藉此增强他人对自己的印象以达到行为人的意图。本文针对不同类型的组织文化影响下,对组织内部员工所采取的印象管理的差异,进行分析。使用具有信度及效度的印象管理量表以及组织文化量表进行问卷发放,并用统计分析方法得到实证结果,发现组织文化与印象管理具有相关性,并且组织文化对于员工所采取的印象管理战术具有影响力。     

Cross-national differences in cognitive style: implications for management

An important obstacle to productive working relationships between managers from different countries may be cross-cultural variations in cognitive style. This study examined the traditional dichotomy between the 'intuitive' East and the rational or 'analytic' West. A total of 394 managers from six nations and 360 management students from five nations completed the Cognitive Style Index, a self-report measure of the intuitive-analytic dimension. Reliability coefficients suggested that the properties of the instrument are broadly consistent across cultures. Comparison of mean scores showed that the most intuitive groups were located in the Anglo, North European and European Latin slices of Hickson and Pugh's 'culture cake', and the most analytic were in the Developing Countries and Arab categories. On the basis of these findings, it is argued that it may be more fruitful to classify nations in terms of their stage of industrial development rather than the hemisphere in which they are located. Ways of overcoming difficulties in encounters between managers from different cultures may include training in how to identify, respond to and change cognitive styles, and the selection of individuals or management teams whose styles are compatible with those of their foreign counterparts.     

浅谈形象识别在高校管理中的作用及校园文化建设

在日益激烈的市场经济竞争和人才竞争中,高等院校如何在社会公众面前树立起良好的形象,以赢得社会的赞许和信任,关系到自身的生存与发展.因而导入"学校形象识别",发挥其在学校管理中的作用有着重要的现实意义.文章从企业形象(CI)的认知出发,对学校形象识别和校园文化建设进行了有益的探索.     

Globalization and transformation of human resource management in South Korea

Developments in the area of globalization, labour markets and human resource management (HRM) are topical and have high profiles. Yet they are often underpinned by several older and implicit views. This paper examines five propositions in this respect. We discuss globalization, often taken as driving such developments, and the role of supportive and limiting factors to its influence. We use the case of South Korea, as the main direction of change here is seen as from 'traditional' employment security and seniority-based systems of employee resourcing and rewarding, towards 'newer' flexible and performance-based ones. This seems, on the surface, a case of practice transfer in a somewhat inhospitable climate. We examine and evaluate the restraints, direction and extent of such changes, and arguments that HRM systems are being transformed by such developments. We find that the situation is more constrained and ambiguous.     

'Fun and surveillance': the paradox of high commitment management in call centres

Much of the research into telephone call centres has focused on the coercive employment systems which are adopted in these organizations. This appears to contrast with the high levels of customer service and satisfaction which are often required for them to be successful. Our research, which is based on two case studies of call centres studied in depth, challenges this 'satanic mills' image. We explore the ways in which both companies sought to balance the pressures in the product and labour markets and employee needs to develop strategies which combined elements of commitment and control. They developed sophisticated human resource practices, which resembled the high commitment management approach, while, at the same time, maintaining a highly controlled and measured work environment. Consequently, there was a greater alignment between their HR practices and control systems, the needs of employees and the high quality of interactions with customers expected. This suggests that high commitment practices are not automatically associated with extensive employee discretion, as has been argued in the manufacturing sector. HR practices of this kind can be used to offset some of the worst features of call centre working. These findings illustrate the variety of HR practices in call centres and suggest some possible reasons for this diversity.     

论基本建设中财务管理控制现状与对策

基本建设是一般单位都常常会涉及的重要财经实务问题。近年来,随着单位基本建设项目的增多,其基本建设财务管理也暴露出了一些缺陷,针对这些存在的问题,引入现代财务管理理念,加强其财务管理控制,对于提高行政事业资金的使用效益有其现实意义。     

风险管理框架下内部审计职业化的发展策略

美国COSO委员会发布的《企业风险管理框架》草案意味着传统内部审计的角色将发生根本性的转变,以风险管理为核心的风险导向内部审计将逐步取代内部控制基础审计,占据主导地位。本文将审视风险管理与内部审计的互动关系,探讨风险管理框架下的内部审计职业化发展战略。     

Variances in staff-related management practices at eight European country subsidiaries of a global firm

The purpose of this study was to explore possible variances and commonalities in staff-related management practices at different country subsidiaries of the same multinational corporation (MNC). The study was exploratory, using data from ninety-six semi-structured interviews about current practices of management within eight European country subsidiaries. Results were based on 12,000 statements about management practices from staff in different countries. Analysis of the statements evidenced variances and commonalities in management practices in the country subsidiaries studied. It is suggested that variances are attributable to cultural factors, institutional pressures and other societal forces, and that commonalities might be explained by a common organizational culture. A theoretical model has been adapted to explain the conditions under which management practices take place in different country settings.     

浅析文化对管理实践的影响

管理作为一项协调活动的活动,与文化有着密切的联系。本文拟在定义文化价值尺度概念和构建文化价值尺度体系的基础上,阐述文化对管理实践的影响,包括文化对组织的影响、文化对战略管理的影响,以及文化对人力资源管理的影响。这对于我国在新的历史条件下提高各类组织的管理绩效,特别是进行“人本管理”,具有十分重要的作用。     

论文化对会计活动的影响

随着会计理论的不断发展完善,学术界对其的研究已不再停留于表面,而是开始挖掘会计背后所代表的环境与文化因素。本文从会计与环境的关系出发,就构成影响会计活动的环境因素之一——文化这一要素进行讨论,主要分析社会文化这一大环境对各国会计制度的影响,同时也对企业文化这一小环境中的会计活动作出探讨。     

管理创新领域的构造及现实选择

管理创新域反映的是管理创新可能发生的时空范围,这个时空范围是由时间维、管理职能维、业务活动维和创新结果维构成的四维结构。管理创新活动既可以沿某一特定方向来展开,也可以多个方向来进行。单维度的管理创新形成了管理创新链,多维度的管理创新则构成了管理创新面。一般而言,管理创新域的选择主要有三种模式,即结果导向模式、职能导向模式和活动导向模式。但在企业管理创新实践中,比较重要且易于取得创新成效的管理创新领域主要有管理观念创新、管理组织创新、管理方式方法创新和管理模式创新。     

跨文化管理中的文化测量研究综述

跨国经营的企业经历着不同的文化背景,能否克服文化差异带来的文化冲突。实行有效的跨文化管理,是其能否取得跨国经营成功的关键。跨文化管理必须关注文化差异,对不同国家的文化进行比较研究,这是跨文化管理研究的基点。文化测量有助于客观地比较和评价跨国经营中的企业文化。在跨文化管理中,选择合适的切入点,把企业文化分解成不同的维度,在测量对象和测量工具方面建立规范的参照系,建构一个合适的可操作化的测量量表是进行文化测量的难点。     

医院的企业文化体系内涵与核心能力培育

医院文化(Hospital Culture Management,HC)和医院文化管理(Hospital Culture Management,HCM)是医院管理的重要组成部分。医院文化可以分为显性文化和隐性文化二类,前者指管理规章制度体系,后者指企业的价值观、道德伦理和经营宗旨等方面,两者互为促进。为开展好医院文化建设管理,笔者给出了5个方面的建议,这些都是基于笔者长期实践的认知。     

ON THE (POLITICAL) ORIGIN OF ‘CORPORATE GOVERNANCE’ SPECIES

Although economies, business practices and living standards have converged since WWII, corporate structures continue to differ among the advanced economies of the world. Looking at the diversity of corporate structures of large-sized firms around the world (and over time) would fascinate Charles Darwin. This work develops a critical review of the literature on political determinants of corporate governance through the Darwinian theory (including some Lamarckian aspects). As Darwin, in his work On the Origin of Species, explicates the diversity of species of tortoises, finches and iguanas of the Galapagos Islands, so Darwinism may contribute in understanding the origin and the persistence of corporate diversity. In particular, this paper takes into account politics-driven variations, their inheritances, and the subsequent selection of advantageous ‘corporate’ attributes.     

To get the best new CEO,must the old CEO go? Power distribution in external CEO successions

When chief executive officers (CEOs) are replaced by external successors, they frequently retain high levels of power. We found that outgoing CEOs' announced post‐succession involvement is negatively related to their successors' power. Additionally, we found that the magnitude of the stock market reaction to succession announcements is greater when the outgoing CEOs are allowed to continue to retain significant influence, and diminished when the new CEOs are awarded significant position power when they become CEO. These results suggest that to improve long‐term performance, companies should keep outgoing CEOs around and not grant new CEOs too much power. Copyright © 2011 John Wiley & Sons, Ltd.     

本土管理案例的再出发

近几年,国内在本土案例的开发和教学上取得了长足的进步。本文透过哈佛商学院麦克法兰教授的学术经历、视角和观点,结合笔者个人的观察和思考,对案例开发与教学中的一些问题进行了重新梳理和反思。