中国管理会计研究如何走向世界

从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。进而采用文献回顾对《会计研究》和JMAR在1996-2006共11年发表的管理会计论文进行了统计分析,进一步验证了前述分析。最后,为中国管理会计研究如何走向世界提供了建设性意见。     

小议市场调查理论存在的问题及解决建议

市场调查作为现代企业管理的重要组成,越来越对企业的产品开发,价格定位等发挥重要作用,企业家们也越来越倚重于周详的市场调查与可靠的市场预测,对企业的经营进行战略决策。市场调查与预测的目的,就是为了保障经营决策的正确性和及时性。本文分析了我国市场调查业的发展现状、特点及存在问题,并探讨了我国调查业健康发展的对策。     

中国实证会计的实证研究

本文对中国实证会计研究的成果追行回顾和分析。作者围绕假设、样本、方法、结论等实证研究的基本要素，试图对中国实证会计研究开展实证研究。研究发现：为弥补传统的规范研究的缺陷，加强会计的实证研究很有必要。但是，目前的研究存在一定的局限性。主要是：（1）一些实证研究文章缺少文献回顾和理论分析，没有提出假设，直接就选取样本追行实证检验。这样就缺少理论的指导和缺乏严密的推论，只是流于形式，有悖于实证会计研究的宗旨；（2）我国可供研究的样本数据的时间跨度不够大，研究成果普遍存在选择的样本数据时间过短的缺点；（3）利用粗略的替代变量来表示某些概念；（4）线性模型缺乏依据：（5）过分强调模型化和定量化，忽略了某些因素；（6）缺乏重大的研究发现，甚至对相同的事物得出完全相反的研究结论。     

Conducting Mode 2 research in HRM: A phase‐based framework

Recent studies in the field of human resource management (HRM) have highlighted that current research is mostly performed and consumed by academics, and is driven by theoretical and disciplinary concerns rather than practical ones. This debate has invoked the need to produce more Mode 2 research in the HRM field, that is, research driven by practical problems that integrate collaborative efforts by academics and practitioners. Yet, guidelines on how academics and practitioners may implement Mode 2 research remain disjointed and incomplete. Our study provides a phase‐based collaborative‐based framework for the implementation of Mode 2 research in the HRM field, in ways that both academic rigor and practical relevance are achieved. Our framework is informed by a comprehensive review of previous Mode 2 research, within and outside the HRM field. The proposed framework details four macro‐phases: the codevelopment of research questions with practitioners; the design of collaborative spaces and mechanisms; the design and management of double‐loop iterative research processes; and finally the academic and practice legitimization of Mode 2 outcomes. Our framework has the objective to support HRM researchers and practitioners, as well as relevant institutions and gatekeepers in the design, implementation, education, and assessment of Mode 2 research.     

Multi-Method Triangulation in a Qualitative Study on Teachers' Practical Knowledge: An Attempt to Increase Internal Validity

This article describes multi-method triangulation as a means to enhance the internal validity in a qualitative study on language teachers' practical knowledge. Teachers' practical knowledge is viewed as a multi-dimensional concept, requiring multiple instruments for its exploration. In the triangulation procedure, data collected with three instruments were analysed and related to each other. Three steps of analysis, preceded by a pre-analysis step, were used to combine these data. The triangulation procedure culminated in a fairly comprehensive understanding of teachers' practical knowledge with respect to the teaching of reading comprehension to 16- to 18-year-old students. It was concluded that multi-method triangulation is a worthwhile procedure to enhance the internal validity in qualitative studies on a complex topic such as teachers' practical knowledge.     

西方财务会计经验研究综述

财务会计研究发展演进的历史,是一部多种研究流派相互竞争,从而实现转化或者融合的进化史。进入20世纪70年代,经验会计研究逐渐发展起来,成为西方财务会计研究的主流。本文将对西方财务会计经验研究进行回顾,涵括市场基础会计研究和行为会计研究两大分支,并将实证会计理论作为其中的一种特殊极端形式进行简单介绍。     

基于液压系统的数控车床液压三爪卡盘改造研究

通过对本次课题的研究及设计,主要完成在数控车床上液压卡盘装置液压系统的设计。将现有机械三爪卡盘改造成液压夹盘。具体的任务目标实现:卡盘专职"卡盘油缸前进——卡盘夹紧保压——卡盘油缸后退"的行程循环。     

国内城市品牌研究综述

为了更好地认识城市品牌、建设和管理城市品牌,通过对我国城市品牌现有研究成果进行整理和分析,提出了城市品牌今后研究的三个方向:顾客视角、城市品牌测评和利益相关者关系.     

Taking the “Q” Out of Research: Teaching Research Methodology Courses Without the Divide Between Quantitative and Qualitative Paradigms

The purpose of this paper is to provide evidence that the debate between quantitative and qualitative is divisive and, hence, counterproductive for advancing the social and behavioral science field. We advocate that all graduate students learn to utilize and to appreciate both quantitative and qualitative research methodologies. As such, students will develop into pragmatist researchers who are able to utilize both quantitative and qualitative techniques when conducting research. We contend that the best way to accomplish this is by eliminating quantitative research methodology and qualitative research methodology courses from curricula and replacing these with research methodology courses at different levels that simultaneously teach both quantitative and qualitative techniques within a mixed methodological framework.An earlier version of this article received the 2003 Southwest Educational Research Association (SERA) Outstanding Paper Award.     

会计研究:中八股、洋八股与范式

在中国的历史上,八股文长达几百年,其影响远未完全消失,八股文的流毒是现代文风八股,需要纠正,八股文还可借鉴,古为今用。现代西式八股是会计实证研究固定文体的戏称,会计实证研究方法的优点可资借鉴,洋为中用,西式八股文的影响,需要消除。会计范式是具有典范性的标准样式。会计范式有会计工作范式、会计理论范式和会计研究范式等。会计研究范式是多样的:会计实证研究范式的完善,会计规范研究范式的回归,会计系统研究范式的实施。     

高校科研经费管理存在的问题及对策

本文探寻了高校科研经费管理存在的一些主要问题,尝试找到解决对策,本文的研究对于当前高校科研经费管理具有一定的实践价值。     

On Chinese empirical accounting research

This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each phase has its different characteristics. The fields of Chinese empirical accounting research include： the efficient market, the choice of accounting policies, financial crisis warning, stock dividend policy, earnings management, capital structure, auditing opinions, asset reorganization and merger, international accounting harmonization. This paper tries to analyze some basic essential factors of Chinese empirical accounting research such as hypothesis, sample and data, methods, conclusion and so on. We find that it is necessary to strengthen empirical accounting research in order to make up the shortcomings of traditional normative research. However, the current research has some limitations. （1） Some Chinese empirical accounting articles directly select samples and data to test without literature reviews, theory analysis and hypothesis; （2） The time of selected samples is shot; （3） Some articles utilize variables to represent certain concepts; （4） Most of the models are literary models; （5） Some researches focus on model and fix quantify, sometimes neglect some factors; （6） Most researches lack great findings, some conclusions are even opposite.     

物流配送问题的研究文献统计与综述

针对2000-2008年关于物流配送问题的研究文献进行梳理和分析,按研究内容分为物流配送中心选址、系统内部作业与管理、专业市场物流配送模式、配送中心布局与建设、基于电子商务的物流配送、物流配送路径优化和物流配送车辆调度等七类,按研究方法分为运筹学方法、仿真技术、评价方法、单一遗传算法、遗传算法与其它方法结合、其它启发式算法、其它定量方法、现状分析与对策建议等八类,根据各类的研究统计,提出进一步研究的方向。     

会计研究方法体系的中西方比较研究

本文在对方法论体系等基本概念的论述基础上,回顾了西方关于会计研究方法体系的理论研究历程,并总结了我国较有代表性的会计研究方法体系,对比了这些研究方法体系。在此基础上,提出了改进会计研究方法体系的一些思考。     

Public Management Research

Abstract

Are public management researchers sufficiently addressing the contemporary challenges and changes in the real world of public management, including the challenges identified by public management practitioners themselves? If research is to be relevant for senior public managers, it should engage with these contemporary trends and challenges. The article thus raises some normative as well as analytical aspects of research. Research effort should place considerable weight on understanding and responding to the challenges articulated by public management practitioners. This will enable researchers and practitioners to navigate better the ‘swamp’ of complex and wicked problems, rather than be content with theory-building on the ‘high ground’.     

Holism versus Reductionism in Modern Social Science Research

Quality &; Quantity - Since an early stage in most of thetechnical sciences, and during the last fewdecades in many of the social sciences,reductionistic research has become a mainstream typeof...     

Post‐Stratification Weighting in Organizational Surveys: A Cross‐Disciplinary Tutorial

Post‐stratification weighting is a technique used in public opinion polling to minimize discrepancies between population parameters and realized sample characteristics. The current paper provides a weighting tutorial to organizational surveyors who may otherwise be unfamiliar with the rationale behind the practice as well as “when and how to do” such weighting. The primary reasons to weight include: [1] reducing the effect of frame, sampling, and nonresponse bias in point estimates, and, relatedly, (2) correcting for aggregation error resulting from over‐ and underrepresentation of constituent groups. We briefly compare and contrast traditions within public opinion and organizational polling contexts and present a hybrid taxonomy of sampling procedures that organizational surveyors may find useful in situating their survey efforts within a methodological framework. Next, we extend the existing HRM literature focused on survey nonresponse to a broader lens concerned with population misrepresentation. It is from this broadened methodological framework that we introduce the practice of weighting as a remedial strategy for misrepresentation. We then provide sample weighting algorithms and standard error corrections that can be applied to organizational survey data and make our data and procedures available to individuals who may wish to use our examples as they learn “how to weight.” © 2018 Wiley ­Periodicals, Inc.