Human resource management: when research confronts theory

Research exploring the relationship between human resource management (HRM) and outcomes such as corporate performance encounters a range of significant practical difficulties. Using two surveys as illustrative cases, this paper examines the practical challenges of operationalizing and measuring HRM, measuring the various outcomes and assessing the relationship between HRM and corporate performance. Despite the problems, it is suggested that significant progress has been made. While possible solutions to some of the problems are put forward, it is argued that a key requirement remains more clearly specified theory, particularly theory about the nature of HRM.     

The Methodological and Ethical Issues of Conducting Management Research in the Voluntary Sector

This article discusses the methodological and ethical issues involved in conducting research in the voluntary sector. By outlining a proposed research strategy the authors highlight the challenges and issues that voluntary sector researchers face. The article concludes that the nature of the voluntary sector and the unique characteristics of voluntary organizations not only impact on the development of voluntary sector management theory but also on the research design, ethics and practices adopted for empirical studies into voluntary organizations.     

Imperatives of the science of operations and supply-chain management

Although knowledge in operations and supply-chain management (O&SCM) has advanced substantially during the last six decades, our community has not fully utilized the potential for radical innovations. We identify two sets of opportunities for pursuing radical innovations. First, there is an opportunity to pursue all phases of science, including exploratory and qualitative research, developing theories, causation and internal validity, and testing models and theories for external validity (the ability to generalize knowledge to other situations). This would broaden the domain covered by each research effort, minimize the bias resulting from the choice of research paradigm and research domain, to enhance external validity, and to minimize the gap between our research efforts and the real world our community seeks to reshape. Second, there is an opportunity to pursue multiple perspectives because a scientific conclusion valid for a narrow domain may prove to be partially true or even false if one obtains multiple perspectives. Multiple perspectives can be obtained by investigating different parts of the system, by employing different methods of analysis, by using different sources of data, or by using different subsets of the same data. Developing scientific knowledge requires pursuit of all phases of science and of multiple perspectives. In a separate paper, we propose and analyze ways to accomplish it.     

The offspring of new public management in English Universities

New Public Management emphasizes the importance of Accountability and Performance evaluations. The purpose of this article is to explore the use of performance models and goal-setting in universities as a means for gaining insight into the use of similar performance approaches in the broader context of the new public management. The article deals with the Research Assessment Exercise (RAE) which is a research evaluation mechanism used by the English Higher Education Funding Council (HEFCE) to determine the distribution of research funding among the universities.     

Opportunities for developing the science of operations and supply-chain management

In a separate paper (Singhal and Singhal, 2011b), we identified two sets of opportunities for radical innovations in operations and supply-chain management (O&SCM): pursuing all phases of science and pursuing multiple perspectives. In this paper, we propose and analyze ways to accomplish this task. A network of research teams can be effective in obtaining multiple perspectives and discovering radical innovation if it conducts intensive research over an extended period. Outliers are a source of multiple perspectives and innovative ideas and can help in identifying and addressing risks. Similarly, meta-analyses and syntheses of published works can provide multiple perspectives and lead to radical innovations.     

一个布道者一位艺术家--韦奇的非正式管理艺术

"假如领导是一门艺术,韦奇无疑是一名优秀的艺术家,极少有人能像他这样,如此戏剧化地将领导艺术人格化." 当无情的全球经济形势使众多的公司及其总裁像多米诺骨牌似的纷纷倒下的时候,被称为"美国第一经理"的通用电器公司董事长兼总裁韦奇,却领导通用电气公司突破了一个又一个的赢利记录.当许多管理者每天疲于奔命,只不过应付几个人而已的时候,韦奇却高高站在一个拥有数千亿美元资产、巨额销售和分散在100多个国家、拥有近30万名雇员的跨国大企业的金字塔之巅,其管理竟是如此成功,这不得不令人称奇,让人叫绝.     

企业冲突管理的博弈分析

冲突管理作为一种现代企业管理方法,其应用提高了企业的管理效率,降低了生产成本,同时也带来了冲突本身所产生的负面效应。本文基于对冲突管理内涵的剖析与解释,运用博弈论的分析方法,从企业组织的两个层面入手,对员工之间、部门之间冲突的产生以及均衡形成的机理与过程进行了描述与分析,并提出企业管理者对于冲突的认知、设计、监控、处理、反馈的系统管理框架。     

战略成本管理理论演进及其发展方向

本文从卡普兰作业成本研究的新发现入手,进而分析传统成本管理与企业增长方式转变的矛盾,以及现代战略管理理论发展的影响,揭示战略成本管理理论产生的社会经济背景。在介绍战略成本管理内涵与基本特征的基础上,重点阐述了以美国为代表的价值链——产品生命周期——成本动因——作业基础成本管理思想,以日本为代表的价值工程——产品生命周期——成本企划——成本筑入思想,以及国内战略成本管理的理论研究与实践状况。并指出了战略成本管理的经济意义及其研究发展方向。     

“唐斯定律”的对城市道路管理方式的启示——以上海为例

近年来，我国城市纷纷采用供给方管理的方式，通过增加道路来缓解民用汽车迅猛增长所导致的交通拥堵。在这样的情况下，研究城市道路管理的方式的合理性具有突出的理论与现实意义。本文通过对城市道路的提供方式与提供数量的分析，认为：基于城市道路消费的特殊性，其供给方管理导致的诱增交通在长期会使交通状况更加恶化，与“唐斯定律”相符。随后通过对上海地区的实证研究从客观交通状况的演变及城市道路使用者的主观需求变化角度分别对该结论作进一步验证。     

论实验研究法在会计研究中的应用

实验研究法是国外会计理论研究领域广泛采用的科学研究方法之一,而国内的学者使用这种研究方法的频率很低。本文将从实验研究方法概念、实验研究方法与会计研究的关系和实验研究方法在会计领域的应用范围等方面介绍这种研究方法,帮助人们进一步认识乃至熟悉和应用该研究方法,从而推动我国会计理论研究的发展。     

The art and science of forecasting An assessment and future directions

After several decades of important theoretical developments, practical experience gained through applications, and the findings of many empirical studies the field of forecasting is entering into a stage of maturity. The purpose of this paper is to assess its performance, evaluate its accomplishments, point out its shortcomings, propose directions for future research as well as ways of improving its usefulness and relevance. A major objective of this paper is to stimulate discussion. The author, being also editor of this journal, believes that the current debate going on within the field is necessary and useful. Problems facing the field must be identified and accepted before solutions can be found. Maturity can only come through some form of consensus among the researchers and practitioners in the field. Alternative opinions and proposals to those expressed in this paper are invited. Practitioners are particularly welcome to join the debate.     

我国法务会计基本理论框架研究

法务会计在我国起步较晚,理论界对法务会计的研究还刚刚起步,至今仍未形成系统的理论体系,制约了我国法务会计的发展。因此,构建法务会计理论框架,指导法务会计业务的开展,显得极为重要。本文在借鉴现有研究成果的基础上,对我国法务会计基本理论框架进行探讨,以期对法务会计研究提供参考。     

企业领导的领导艺术

企业领导是企业管理的灵魂,企业管理是企业领导的基础,企业领导指导企业管理,企业管理保证企业发展。因此,要发挥“灵魂”的作用,企业领导的领导艺术是多种多样的。 民主协商型领导艺术 民主协商型,是企业领导的“我请你来做”的一种领导艺术,也即是对话型领导艺术。这种领导艺术主要通过花费一定时间去听取职工下属的意见,从而提升组织上的灵活性和责任感。日本松下公司有     

基于建构理论的库存管理教学设计

在《现代物流管理》的教学中,库存管理的教学内容具有抽象性。本文以建构理论为基础对库存管理的教学进行了教学设计。提出了库存管理的教学设计思路,对教学设计中的重构课程结构、教学策略选择进行了重点分析。最后提出了在教学设计实施中应注意的问题。