Learning during audit tasks in the field: A model, methodology, and experiment

Learning during performance of auditing tasks in the field is modeled as a change in the state of an auditor's knowledge base that results from experience during performance of a task. Several hypotheses are proposed and, along with data obtained by means of behavior observation and concurrent verbal protocols, used to interpret the problem-solving behaviors of four first-year auditors who performed an unfamiliar but audit-related task in simulated auditing environments. Significant findings of learning during performance of the experimental task are reported. While the data show that the auditor-subjects continuously encountered new learning situations throughout the task, they are inconclusive regarding learning through improved knowledge content. On the other hand, significant evidence is found that the learning that did occur was manifest by a greater availability of the auditor-subjects' knowledge. The implications of these findings in terms of the nature of audit tasks and the development of more expert-like task behavior are discussed.     

知识领地行为、知识共享与个人创新关系模型研究

个体知识与领地意识结合引发的知识领地行为,为组织内知识共享与转移、个人创新能力等相关研究提供了新的切入点。根据国内外相关文献,梳理了知识领地行为的内涵与结构,在此基础上,对知识领地行为与个人创新的关系进行了理论推演,并引入知识共享这一中介变量,构建了一个完整模型,对知识领地行为、知识共享与个人创新的作用机理进行了初步探讨,为后续实证分析奠定了基础。研究发现,不同知识领地行为对于个人创新发挥的效用不同;知识共享在知识领地行为与个人创新的关系中发挥中介作用。     

责任导向会促进年长员工知识分享吗？——基于主动动机模型

全球劳动力老化的严峻形势下,年长员工能否主动分享知识经验,对充分开发年长人力资本、促进企业可持续发展具有重要意义。基于主动动机模型,本文从责任导向视角探讨了年长员工知识分享行为的促发机制和边界条件。通过线性回归和蒙特卡洛拔靴法对200份40岁以上在职员工三时点配对数据进行分析,结果表明：责任导向会通过提升年长员工的建设性责任知觉进而激发其知识分享;反年龄歧视氛围感知对这一作用过程具有权变影响。本文丰富了年长员工知识分享行为的前因研究,对企业如何积极应对职场老龄化与年长员工知识传承具有启示意义。     

科技人才领地行为如何影响后续公民行为——心理所有权的中介效应

在我国市场经济深化改革的时代背景下，过去固有的集体主义文化逐步与个体主义文化相融合，当代中国人的物权意识有了极大提升，领地行为在我国组织管理中表现出强大解释力。科技人才作为创新创业先导，其领地行为对后续公民行为的影响机制显示出别样特点，然而，目前相关研究稍显不足。基于心理所有权理论视角，实证研究科技人才领地行为在组织中呈现的两面性问题及其与组织公民行为的关系。运用问卷调查获得全国高校、高新科技企业以及科研院所有效问卷290份，并开展结构方程实证分析。结果表明：科技人才领地行为对公民行为同时存在双向影响，其中，控制标记和反应防卫行为对组织公民行为具有直接负向影响，而身份识别标记具有直接正向影响；预先防卫行为正向影响组织公民行为，而心理所有权发挥关键中介作用。究其原因，领地行为对组织的多样性影响，主要源于其内涵维度的差异性和心理所有权的中介效应。     

任务不确定性、工作控制与内部创业行为关系研究——工作繁荣的中介效应和心理资本的调节效应

员工内部创业行为是成就和保持公司创业的基础。基于工作要求-资源理论,构建以工作繁荣为中介变量、心理资本为调节变量的任务不确定性、工作控制与员工内部创业行为关系模型。实证研究结果表明：任务不确定性、工作控制对员工内部创业行为有显著正向影响;工作繁荣在工作控制与员工内部创业行为之间起部分中介作用;心理资本对工作控制与员工内部创业行为间关系有正向调节效应,员工心理资本水平越高,工作控制对其内部创业行为直接影响越大。这对企业正确认识任务不确定性、工作控制对员工心理和工作行为的影响,有效利用这两个工作特征因素促进员工内部创业具有重要指导意义。     

Technological area experience,experience diversity and innovation

One conclusion from the knowledge-based view is that firms develop knowledge from experience. This paper examines the conditions under which firms’ R&D experiences might have stronger or weaker effects on innovation capabilities. We posit that any potential benefit depends on the nature of this experience. In particular, we look at how technological area experience and experience diversity affects innovation capabilities. We further propose that, in order to leverage their experience, firms need to consider how the interactions of technological area experience and experience diversity affect performance. To test this model, we draw on a data set of 3034 drug development projects undertaken by 30 large pharmaceutical companies between 1980 and 2008.     

不确定性条件下资本市场投资预期收益模型探析

在现实经济活动中特别是在资本市场投资中,人们对将来的情况很难准确地预测到,他们所知道的最多只不过是在未来各种各样的收益状况下所可能产生的结果.也就是说,未来经济活动特别是资本市场投资活动具有不确定性.由于不确定性的预期的作用和影响,在不确定性条件下的资本市场投资预期收益模型与在确定性条件下的收益模型存在着一定的偏差.只有减少人们对经济不确定性的预期,才能使资本市场投资需求旺盛.     

知识操纵行为意向影响因素研究

知识（尤其是隐性知识）是员工生存和发展的关键资源，知识权利的不完全性决定了知识交换中不可避免地存在欺骗、偷盗、投机等失范行为。在协同创新过程中，知识型员工既相互合作又彼此竞争。除采取知识共享和知识隐藏两种策略外，员工通常会选择折中的、柔性知识操纵策略管理个体知识。由此，界定知识操纵内涵，剖析其自利性、欺骗性、不确定性和隐蔽性4个特点。在此基础上，选择扎根理论方法，通过对68名知识型员工访谈数据进行编码，构建由本体、主体、客体、载体、动机、环境、契合7个主范畴组成的知识操纵影响因素概念模型。最后，围绕知识操纵治理，提出优化创新任务属性、发挥知识操纵对象能动作用、选择高效知识管理载体、培养员工利他特质、营造协同创新环境、提高员工契合度等启示。     

试析注册会计师职业责任的单方集体约定现象

注册会计师在与审计委托人的博弈中,因后者缺乏对审计惯例的了解,退出了对审计职业责任界定的谈判,出现了注册会计师对职业责任的单方集体约定现象.这种现象与签约双方的信息不对称、审计服务的被动性和诉讼成本的关注有关.重新界定注册会计师职业责任,需要一种司法力量的介入,在考虑审计报告使用者对审计职业责任预期的基础上,对审计职业责任的现行统一约定进行适当修订.     

互依性、知识获取与员工创新行为关系研究：一个有调节的中介模型

信息化与知识经济时代,创新成为个体获得竞争优势的关键因素之一。以中国情境下上海319位企业成员为调查样本,基于资源依赖理论和知识管理理论,构建一个有调节的中介模型。运用结构方程模型,考察任务互依性、目标互依性、奖励互依性影响员工创新行为的机制路径,检验知识获取的中介作用和任务冲突的调节作用。结果发现：任务互依性、目标互依性、奖励互依性对知识获取有显著正向作用;知识获取对员工创新行为有显著正向作用;知识获取在任务互依性、目标互依性、奖励互依性与员工创新行为之间起中介作用;任务冲突在目标互依性与知识获取的关系中起调节作用;任务冲突调节知识获取在目标互依性与员工创新行为关系中的中介作用,在高任务冲突情境下,该中介作用更显著。研究结果拓展了中国情境下员工创新行为理论体系,能够为企业管理者寻求更多管理策略提供指导。     

Enhancing board effectiveness

Like any other job, board work is associated with specific competencies. Competencies are the combination of knowledge, skills, personal characteristics, and behaviors needed to perform a job or task effectively. Boards are only as strong as their weakest member. Board education should focus on improving the knowledge and skills of the board and individual members and on overall board performance. Assessment of individual board member performance is designed to evaluate the trustee's knowledge of board roles and responsibilities and the expectations of board members. Board effectiveness is built through competency-based board member recruitment and selection; board member education and development; and evaluation of board, board member, and meeting performance.     

Teaching locals new tricks: Foreign experts as a channel of knowledge transfers

Gains from productivity and knowledge transmission arising from the presence of foreign firms have received a good deal of empirical attention, but theoretical micro-foundations for this mechanism are limited. Here we develop a model in which foreign experts may train domestic workers who work with them. Hypotheses are generated under the assumptions that workers learn from experts (the effect of using an expert is not strictly temporary) and that this learning is embodied in the workers rather than in the firm. We use fixed effects and nearest neighbor matching estimators on a panel of plant-level data for Colombia that identifies the use of foreign experts, to show that these experts have substantial and persistent positive effects (though not always immediate) on the wages of domestic workers and on the value added per worker.     

Inter-regional endogenous growth under the impacts of demographic changes

This article attempts to project the economic paths for the individual Midwest states (Illinois, Indiana, Michigan, Ohio and Wisconsin, as well as the rest of the US) in the near future when the population ageing becomes more pronounced. To accomplish this task, a dynamic general equilibrium model is developed so that it could incorporate the inter-regional transactions and endogenous growth mechanisms within the framework of an Overlapping Generations (OLG) model. Key parameter values associated with the regional interconnections were assigned using a multi-regional Social Accounting Matrix (SAM) of the Midwest states. Two different steady-state results were presented with two different age-cohort population structures corresponding to year 2007 and 2030. These steady-state results imply that the rate of declining of per-capita output is projected to be heterogeneous across the regions due to different developments of age-cohort population structures and consequently different levels of endogenously determined educational investment of workers. Also, two steady-state simulation results revealed that the development of output price in a certain region reflects the dynamics of demographics of every region. Meanwhile, the dynamic simulation results reveal that the per-capita output of every region is projected to grow positively in the near future when the population ageing will be pronounced. However, the growth rate of the per-capita output is projected to be heterogeneous across the regions: the regions with high-skilled workers hold the potential threat that population ageing could give more negative impacts on the economy due to the relatively sluggish growth of human capital stock. Also, the dynamic simulation results show that certain regions in the Midwest will experience their terms of trade deterioration in the near future, implying that careful attention should be given to their future trade conditions.     

Industrial Policy and Corporate Power

A central piece of regulatory policies governing genetically modified organisms (GMOs) has been the creation of expert bodies aiming at evaluating the risks of releasing these organisms into the environment. Taking into account an institutionalist approach based on the legal-economic nexus, the aim of this paper is to present the Brazilian experience in the regulation of GMOs. This experience is revealed as a biased process by which democratic principles, such as transparency and public participation, are obliterated by a technocratic model of regulation aiming at guaranteeing legitimacy for a decision-making process aligned with interests of technology providers.     

When do product architectures mirror organisational architectures? The combined role of product complexity and the rate of technological change

In the modularity literature, an architectural decomposition and ‘mirroring’ between task boundaries, knowledge boundaries, and firm boundaries has been suggested as a way to enhance managerial efficiency and as a source of potential strategic advantage. Despite its intuitive appeal, empirical support for ‘mirroring’ is significant but mixed. In this paper, we utilise an industrial economics and knowledge-based perspective to hypothesise how the combined effects of product architecture type, product complexity and the rate of product component change may influence task, knowledge and firm boundaries and hence be associated with either phases of mirroring or non-mirroring (‘misting’). We suggest that whether mirroring or misting is an efficient strategic choice is influenced by the characteristics of both the product architecture and the rate of technological change at the product component level, and changes across time as products evolve. Our framework helps to reconcile existing mixed evidence and provides the foundation for further empirical research.     

信息型团队断裂与团队创造力的双通道模型——不同情绪调节策略的作用机理

基于分类加工模型和情绪调节过程模型,探讨信息型团队断裂与团队创造力间关系边界条件和作用机制,构建以情绪调节为调节变量,以知识利用和团队活力为中介变量的研究模型。基于106个研发团队566名成员样本数据对提出的假设进行实证检验,结果表明：在团队成员高认知重评策略下,信息型断裂将促进团队创造力提升,知识利用和团队活力在这一关系中起间接作用;在团队成员高表达抑制策略下,信息型断裂将抑制团队创造力提升,知识利用在这一关系中起间接作用。     

校企合作创新网络特征对知识转移绩效的影响机制——基于河南省的实证分析

以组织学习为中介变量,构建了校企合作创新网络特征与知识转移绩效间关系的概念模型,并引入潜在吸收能力作为组织学习与知识转移绩效间关系的调节变量。以河南省为例进行实证分析,验证了概念模型中的研究假设。得出如下结论:不同的校企合作创新网络的结构特征维度和关系特征维度对知识转移绩效的影响是不同的;校企合作创新网络特征对知识转移绩效有显著的正向影响,企业的组织学习能力在整个知识转移过程中起到部分中介作用;企业的潜在吸收能力在组织学习对知识转移绩效的影响中起到部分调节作用。     

What influences agricultural professionals' views towards organic agriculture?

Organic agriculture is a farming system that is considered by some to have beneficial impacts on the future sustainability of agriculture. Although some research has studied the attitudes of consumers and farmers, in particular what factors influence the willingness of consumers to pay organic premiums and what factors influence farmers to adopt organic farming, no studies have considered what influences the attitudes of agricultural professionals (extension officers, scientists, academics and researchers). Given the key role that agricultural professionals play in influencing farmer adoption of agricultural innovations and conducting research, their views on farming systems may be critical for overall adoption. This study reports the results of a telephone survey conducted in 2004, with 185 agricultural professionals surveyed for their views towards organic farming. A particular aim was to study how increased knowledge and experience influenced attitudes towards organic agriculture. Using an ordered probit regression framework, some of the significant key influences on attitudes towards organic farming were: knowledge; experience; education; informational; occupational effects; and attitudes on the individual aspects of organic agriculture. The study finds support for the hypothesis that professionals with increased organic knowledge and experience are more likely to think favourably about organic agriculture.     

嵌入社会心理的知识网络结构、行为与绩效关系仿真

知识网络的结构、行为与绩效之间存在相互作用关系,社会心理通过影响这些作用关系而对知识网络结构演化、行为激励和绩效实现产生影响。在文献回顾的基础上,剖析知识网络结构、行为与绩效的内涵与关系,研究社会心理对知识网络的作用机制。由此提出假设并构建逻辑框架模型,进而设计变量与参数,采用Matlab软件进行仿真试验,通过试验结果验证该提假设。仿真结果表明：知识网络的结构、行为、绩效相互影响,社会心理起调节作用。