MANAGEMENT CONTROL AS A BRIDGING CONCEPT

Despite their often overlapping subject areas, management science and social science reveal only occasional promise of a fruitful interlink. However, recent developments in the study of managerial control suggest that this problematic could well be used as a suitable bridge.     

SOME EVERYDAY RITUALS IN MANAGEMENT CONTROL*

This article examines the way in which observed rituals in management activity appear to contribute to the accomplishment of management control. It argues that any examination of organizational activity involving a dimension so ethereal as ritual is bound to be problematic. It is nevertheless an important feature of organizational life and, therefore, a fruitful framework for understanding complex organizations. The article suggests that in the particular organization studied, issues of management control are expressed in various ways which reflect a chain of command, being alternatively brought into sharp focus and then blurred. It is suggested that this can be seen to represent activities which involve considerable components of what ethnomethodologists might call ‘artful practice’.     

企业管理控制系统的基本框架

随着经济全球化进程的加快,现代企业内部管理控制的需求越来越明显。一个企业要能在这种新的经济形式下稳步地发展下去并跻身为世界列强,首要一点就是要建立一套完善的管理控制体系。为了帮助企业能尽快地、更好地建立并完善自身的管理控制系统,本栏目特邀请清华大学会计研究所的贺颖奇博士,结合中国的实情,系统的分期给读者介绍他对企业管理控制系统的研究成果和实践中的案例分析。以期对企业的管理控制的建立和完善有所指导。     

PROPRIETORIAL CONTROL IN FAMILY FIRMS: SOME FUNCTIONS OF 'QUASI-ORGANIC' MANAGEMENT SYSTEMS

The purpose of this paper is to investigate the strategies of managerial control which are used by the proprietors of family-owned business enterprises. Interviews with the proprietors and senior managers of businesses in the building industry illustrate the ‘quasi-organic’ nature of management structures. These grant some autonomy to senior managers without threatening proprietorial decision-making prerogatives. Although the family firm has certain distinctive features, similar control strategies designed to ensure that delegated decisions are ‘reliable’ and ‘responsible’ are evident in various types of business enterprise. There is, then, scope for further comparative research within a conceptual framework which does not entirely divorce the family firm from other business organizations.     

基金管理公司子公司内部控制体系构建——基于COSO内部控制整体框架的案例分析

以上海W基金管理公司子公司为例，基于COSO内部控制整体框架，系统分析W基金管理公司子公司的五大内部控制要素和控制目标，探索构建了有效的专户子公司内部控制体系。完善的基金管理公司子公司内部控制体系有助于减少特定客户资产管理业务各个环节的运行风险，保障投资者权益，促进资产管理行业健康、稳步发展，并为行业的内控立法及内控标准提供实践参考，同时检验COSO内部控制整体框架理论的普遍性。     

MANAGEMENT CONTROL: THE ROLES OF RULES,MARKETS AND CULTURE[1]

This paper addresses the question of efficacy of Management Control Systems in organizations. It shows that control systems are based on a combination of three underlying approaches — markets, rules and culture — in order to obtain desired behaviours from organizations’ members. These three approaches are then discussed in terms of Hofstede's work-related values characterization. It is shown that each firm or organization defines its own balance among the three bases of control identified above. This balancing is dynamic and organizations must continuously adapt their Management Control Systems to changes in the overall culture(s), in technology and in the competitive forces. The general evolution of Management Control Systems is seen to be towards a lessening of the importance of rules-based controls and towards an increased reliance on controls imbedded in the organizational culture. ^{[2] [2]} We are grateful to Kavasseri V. Ramanathan, Richard B. Peterson, Jeremy Dent, to the participants of the EIASM ‘Accounting and Culture’ Workshop, and to Geert Hofstede for their advice, encouragement and cogent criticism. Financial Support of the Accounting Development Fund at the University of Washington is gratefully acknowledged.
     

A SYSTEMS APPROACH TO BANK PRUDENTIAL MANAGEMENT AND SUPERVISION: THE UTILIZATION OF FEEDFORWARD CONTROL

This paper explores the operational characteristics of a new systems approach for monitoring the prudential strength, or safety, of modern commercial banks. It exploits the principle of feedforward control through the simulated contingency analysis of a bank's planned financial and associated management positions. This approach will be shown to have operational potential for both individual bank managements and the supervisory authorities who monitor the prudential soundness of all banks. Most of the research to date in this field has been concerned with assessing the adequacy of a bank's capital funds, its capital adequacy position. The primary function of bank capital is to act as a kind of internal insurance fund in order to protect a bank against uncertainties.     

THE MANAGEMENT OF NEW OFFICE TECHNOLOGY: CHOICE, CONTROL AND SOCIAL STRUCTURE IN THE INSURANCE INDUSTRY

Amongst the growing literature on the technical and social aspects of microelectronics in work organizations, a considerable portion has direct or indirect pertinence to the question of managerial practice. That segment of the literature relating to new office technology is perhaps especially conscious of this angle — not least because this sphere of innovation has a clear bearing on the managerial role itself. Drawing both on theoretical issues extracted from this literature, and on empirical studies in three insurance companies, it is argued that while control is of crucial long-term importance in shaping the general direction of organizational change using new technology, there are sound sociological reasons why the path which is beaten out in that direction remains a far from straight one. Moreover, while differences in organizational practice between these organizations are found to exist, these appear to be associated only indirectly with the diverse levels of technological sophistication.     

MANAGEMENT CONTROL SYSTEMS IN FAMILY FIRMS: A REVIEW OF THE LITERATURE AND DIRECTIONS FOR THE FUTURE

Family firms play a significant role in the global economy. Although family firm literature has devoted much time and effort to investigating topics concerning corporate governance, leadership, ownership and succession, accounting issues have received relatively scant attention. In this paper, we assemble and critically review extant literature on the choice of management controls. This is an essential topic for firms as management control systems (MCS) are used to make sure subordinates behave in function of the goals of the firm. Family firms, however, have distinct features, such as differences in governance structures and goals, which can have a significant impact on whether and how MCS are used. We conclude this review paper by providing avenues for future research that can advance our understanding of both the determinants and the outcomes of the choice of MCS.     

理财

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物业管理品牌塑造与舆论导向

近年来，由于房地产业的蓬勃发展，物业管理进入一个迅速发展的时期，同时也伴生了许多问题与矛盾。在社会舆论的传播中，各种形式的对抗和冲突被曝光和放大，物业管理成为社会长期关注的话题，依法规范物业管理，建立信得过的企业品牌，已成为近年来日趋强烈的呼声，而这一目标的实现不仅需要政府的规范引导、企业的自身建设，更需要媒体舆论的宣传扶植。目前，虽然也成长了一部分较为知名的物业管理企业，但是由于企业的良莠不齐，加之行业的新生性，公众对其了解不够，急需媒体舆论发挥引导作用。     

画管理

1鸬鹚罢工 一群鸬鹚辛苦跟着主人十几年,立下了汗马功劳。不过随着年龄的增长,捕的鱼越来越少。不得已,主人又买了几只小鸬鹚,很快,他们学会了捕鱼的本领,渔民很高兴。而那几只老鸬鹚就惨了,吃的住的都比小鸬鹚差。     

量化管理法

管理者在向下属布置工作时,常出现不同的下属,执行到位结果不一致的情况。要改变这种状况,就需要有一种较为可行的管理方法,使管理者布置的工作得以保时、保质、保量的完成。量化管理法是指在对下属布置工作时,将工作以量化的形式提出要求,并使之涵盖工作全过程的一种管理方法。量化主要包括三个方面的要素,即时量、数量和质量。“时量”主要是指完成工作的时间量;“数量”是指完成工作的数量。“质量”是指完成工作的标准。三者相互依存,如同三维空间中,确定一个点位置的三个坐标,缺一不可,否则下属在执行中必然会有偏差,影响工作质量。常…     

画管理

两个工人盛夏，一群人正在铁路的路基上工作。这时，一辆专列缓缓停下，铁路的总裁吉姆墨非打开窗户说：“大卫，是你吗？”。