Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting

This paper studies the emergence of the International Integrated Reporting Council (IIRC) and its attempts to institutionalize integrated reporting as a practice that is critical to the relevance and value of corporate reporting. Informed by Suddaby and Viale’s [(2011). Professionals and field-level change: institutional work and the professional project. Current Sociology, 59, 423–442] theorization of how professionals reconfigure organizational fields, the paper delineates the strategies and mechanisms through which the IIRC has sought to enroll the support of a wide range of stakeholder groups for the idea of integrated reporting in order to deliver a fundamental reconfiguration of the corporate reporting field. The paper’s analysis reinforces the significance to any such field reconfiguration of the reciprocal and mutual arrangements between influential professionals and other powerful actors but does so in a way that (a) refines Suddaby and Viale’s theorization of processes of field-level change and (b) pinpoints the fundamental policy challenges facing the IIRC. Gieryn’s [(1983). Boundary work and the demarcation of science from non-science: strains and interests in professional ideologies of scientists. American Sociological Review, 48 (6), 781–795] notion of boundary work is operationalized to capture some of the complexity and dynamism of the change process that is not sufficiently represented by Suddaby and Viale’s more sequentialist theorization. From a policy perspective, the paper demonstrates just how much the IIRC’s prospects for success in reconfiguring the corporate reporting field depend on its ability to reconfigure the mainstream investment field. Ultimately, this serves to question whether the IIRC’s conceptualization of ‘enlightened’ corporate reporting is sufficiently powerful and persuasive to stimulate ‘enlightened’ investment behavior focused on the medium and long term – and, more generally stresses the theoretical significance of considering connections across related organizational fields in institutional analyses of field reconfiguration efforts.     

大数据征信前沿研究综述与展望

在梳理大数据征信的前沿文献、研究基础、法律规制、算法框架等基础上,分析大数据技术在个人征信和小微企业征信中的应用研究.重点探讨大数据技术在个人征信信息保护、征信赋能金融服务模式创新、小微企业信用评级等大数据征信研究的热点难点问题,并从完善法律法规、健全标准体系、推进技术融合、加强社会信用体系建设等方面提出完善大数据征信...     

经济史课程本科教学改革探讨

经济史教学当前深陷困境.要使中国经济史教学摆脱困境,教师需明确经济史学性质,加强经济学理论分析,改变传统教学研究方法,采取多种教学手段,培养学生养成多学科融合的经济史学思维方式.     

金融消费者保护文献综述

本文总结了金融消费者保护方面的主要研究成果,介绍了其中的主要观点和主要措施。在此基础上,提出了现有的研究存在以下三个方面的问题：一是仍然存在一定的争议;二是尚未形成系统的理论体系;三是大多以发达国家为研究对象。     

FDI与环境污染关系问题的研究综述

改革开放30多年的发展历程说明,FDI对我国的经济发展起到了不可替代的促进作用;然而,FDI给我国环境所造成的损害问题也日渐凸显。本文着眼于FDI的反思与提高利用外资质量,梳理了FDI与环境污染之间关系的文献。研究发现．FDI的环境效应具有普遍的客观性和历史性,而环境规制对FDI的影响不在于其数量的限制,更重要的目的在于流向的引导和结构的调整。     

汇率与资产价格互动关系的理论及实证——一个文献综述

本文从汇率与资产价格关系的早期理论及其理论发展入手,通过梳理现有的汇率与资产价格互动关系的国内外理论与证实研究,发现目前仍没有相对成熟的理论来解释汇率与资产价格的互动关系,并就中国的情况解释了这两个变量之间关系割裂的原因。     

非常规货币政策退出：文献综述与研究展望

非常规货币政策是国际金融危机期间主要经济体中央银行缓解流动性压力、提振市场信心以及压低融资成本重振经济的重要举措。随着美联储开始逐步退出量化宽松政策。非常规货币政策退出成为各方关注的焦点。非常规货币政策退出会带来怎样的冲击？如何把握退出节奏？本文从非常规货币政策退出的内涵、原因、策略以及影响等角度对主要文献进行了总结．提出了进一步研究的几个方向。     

金融反贫困效应的研究综述

本文主要是以金融发展与贫困减缓之间的作用机制为基础,对国内外的相关研究文献进行了梳理与评述,并且发现由于研究方法和研究角度的差异,学者们对金融发展是否减缓贫困得出了不同的结论,而这些具有争论的研究成果既丰富了金融发展对贫困减缓的研究,也为将来的研究提供了启示。     

民族地区社会保障研究文献述评

因民族地区具有特殊的社会风险特征和民族文化特征,民族地区的社会保障具有重要的战略意义。民族地区社会保障的差异化需求决定了民族地区社会保障差异化制度供给的必要性。国内外学者围绕社会保障与民族平等和民族权益保障、社会保障与民族地区社会风险和社会稳定、民族地区社会保障的政府干预以及民族地区社会保障的特殊性等问题进行了研究,系统梳理这些研究文献,对于从公共政策与民族政策的交叉视角研究民族地区社会保障问题具有积极的意义。     

Individual and Institutional Contributors to the Journal of Real Estate Finance and Economics: 1988–1999

This article identifies the individuals and institutions contributing the research published in the Journal of Real Estate Finance and Economics during its first 12 years. Consistent with the trend in many fields, coauthorship has increased during the period. The top individual contributors vary across six-year periods as well as whether measured by appearances or pages. The concentration of publications by the top individuals has decreased over time. Unlike individuals, the top institutions are not sensitive to whether measured by appearances or pages or to whether measured using contemporaneous or current faculty affiliations. The breadth of the journal appears to be growing; contributions by universities outside the United States and by private firms and organizations have risen during the 12 years.     

我国保险机构效率研究综述

国内学术界在20世纪90年代初期就开始了对我国保险行业运行效率的研究分析,积累了大量的研究成果。对这些成果进行回顾和总结可以帮助我们了解我国保险业发展的历程、现状和存在的问题,同时也可以为以后的研究指明方向,因此具有极其重要的意义。本文首先将保险机构效率的研究分为效率评价和影响因素分析两大部分,并对两部分有代表性的研究成果进行了系统的分析。在以上研究的基础上,总结了我国保险业发展的成就和存在的问题,并对下一步的研究提出了展望。     

Literature review and challenging research agenda on politicians’ use of accounting information

Recent research on politicians’ use of financial and performance information is reviewed. Survey-based studies overestimate the frequency of this use; observational studies present a more accurate picture. A new and challenging research agenda is presented that will improve our understanding of the use and usefulness of accounting information. Implications for the real world of practice are discussed.     

基于公共政策历史文献观察的劳动关系

劳动关系一直是国内外理论界和企业界普遍关注的问题.以历史文献观察为研究方法,以公共政策为研究视角,从劳动合同制度、集体协商与集体合同、劳动福利与社会保障制度、劳动争议与劳动仲裁为细分角度找寻我国劳动关系的历史轨迹.论证了近20年内公共政策对劳动关系和谐发展的促进.并预测,在未来几年的发展中进一步破除二元劳动结构,建立统一的劳动力市场;提高劳动者组织化程度以及对全国人力资源的规划将成为公共政策的特别关注点.