To blow or not to blow the whistle: the effects of potential harm,social pressure and organisational commitment on whistleblowing intention and behaviour

This study uses a rational ethical decision‐making framework to examine the influence of moral intensity (potential harm and social pressure) on whistleblowing intention and behaviour using organisational commitment as a moderator. A scenario was developed, and an online questionnaire was used to conduct an empirical analysis on the responses of 533 participants. The mean age and years of work experience of the respondents were 31 and 8.2 years, respectively. The results show, first, that while moral intensity is correlated with whistleblowing intention, only the potential harm is positively correlated with such intention. Second, potential harm and social pressure differentially affect whistleblower choice of using an internal or external channel. Third, organisational commitment has a moderated mediation effect among moral intensity, whistleblowing intention and behaviour. Fourth, whistleblowers may be grouped into four conceptual types: indifferent, rebel, mature and spoil. Finally, theoretical and managerial implications of the findings are discussed.     

“互联网+”对企业会计核算的影响研究

会计核算对于企业来说是一项重要的基本工作,它关乎着企业的会计信息质量、财务管理水平以及企业经营决策的正确性。那么企业如若想要有稳定长远的发展,有效地降低自己的经验决策风险,就必须着重关注企业的会计核算工作,并同时提升自身财务部门的财务和会计的工作质量。当前在网络信息的快速发展之下,企业的经营活动和管理活动发生了巨大的变化,而网络化的会计处理对于企业的发展是具有重大的意义。本选题就是想要浅析企业对于会计核算方式的选择会考虑哪些方面的因素,以及不同的会计核算方式对企业来说又有何种不同的影响。先从传统的会计核算方式进行分析,再跟着互联网信息时代发展的步伐,分析相对应的企业会计核算方式的变化以及企业应当如何根据自己企业的实际情况来更改会计核算方式。     

The impact of market orientation on patient loyalty: the mediation of relationship quality

In health services, how to establish good relationships with patients and enhance patient loyalty has been crucial for service managers. We explore the impact that patients’ perceptions of market orientation direct effect on patient loyalty to a hospital as well as indirect effect via the mediation of relationship quality. Self-administered questionnaires were employed to collect data from outpatients. 450 questionnaires were valid. Results showed that market orientation had a direct positive impact on patient loyalty to the hospital and an indirect positive impact via the mediation of relationship quality and patient loyalty to a physician.     

Utilizing the access value of customers

Customers are critical resources for the success of any business, not only because they bring in sales and profits directly, but also because of their access value in a world that is becoming increasingly interconnected. However, the mechanisms by which the customer access value may be exploited and the implication for management has not been well understood. Access value can be defined as the worth of utilizing patrons for further marketing and sales of value-added or third party products. The access value, which mainly results from the aggregation of the customer base and customer data, is essentially a corporation's internalized asset. This article shows that the size of the customer base and the extent of engagement have a significant impact on the customer access value. To develop and gain the benefits of customer access value, traditional business models often need to be transformed: firms and platforms should provide free or subsidized products to attract people and then embed value-added products to make money. The success of the new business model depends on not only the right pricing and product strategies, but also an embedding strategy.     

How quality, value, image, and satisfaction create loyalty at a Chinese telecom

This study proposes and tests an integrative model to examine the relations among service quality, value, image, satisfaction, and loyalty in China. Analysis of survey data from 118 customers of a Chinese mobile communications company reveals that service quality directly influences both perceived value and image perceptions, that value and image influence satisfaction, that corporate image influences value, and that both customer satisfaction and value are significant determinants of loyalty. Thus, value has both a direct and indirect (through satisfaction) impact on customer loyalty. Other variables mediate the impact of both service quality and corporate image on customer loyalty.     

改革企业财务制度体系 实施新的《企业财务通则》

2006年12月4日,财政部颁布了新的《企业财务通则》(以下简称“新《通则》”),新《通则》全文共分10章,78条,分别为总则、企业财务管理体制、资金筹集、资产营运、成本控制、收益分配、重组清算、信息管理、财务监督和附则。新《通则》于2007年1月1日起施行,原有的企业财务制度体系将逐步被更新。本刊特约请财政部企业司制度处赖永添处长解读新《通则》。     

《企业财务通则》解读之一 第一章 总则与附则

<正>企业财务是指企业在生产经营过程中客观存在的财务活动及其体现的经济利益关系。财务活动主要包括企业筹资、投资、利润分配等。现代企业是多边契约关系的总和,在企业财务活动中,往往体现着各种财务关     

《企业财务通则》解读之二 第二章 企业财务管理体制

<正>《企业财务通则》(以下简称《通则》)第二章主要介绍企业财务管理体制。《通则》中的财务管理体制,分两个层面:一是微观财务管理体制,即企业内部财务管理体制,它是规定企业内部财务关系的基本规则和制度安排,主要由投资者和经营者通过企业章程、内部财务制度等正式或非正式的契约确立;二是宏观财务管理体制,它是协调财政部门与企业之间财务关系的基本规则和制度安排,主要由国家以法律法规、规     

《企业财务通则》解读之五 第五章 成本控制

<正>《企业财务通则》(以下简称《通则》)第五章主要规范企业的成本控制。所谓成本控制是指企业按照国家有关财务制度的要求以及自身的财务目标,借助科学的方法,保障必须的支出,控制不合理的支出,将各项成本掌握在一定的范围内。企业提高经济效益的     

《企业财务通则》解读之六 第六章 收益分配

<正>《企业财务通则》(以下简称《通则》)第六章主要规范企业的收益分配。所谓收益分配是指企业实现的净利润如何在投资分红和再投资之间进行分配,《通则》从企业收入管理、股权投资收益的处理、年度亏损的弥补、年度净利润的分配以及其他要素参与分配等几方面做了具体规定。一、企业收入的管理收入包括企业销售商品收入、劳务收入、利息收入、使用费收入、租金收入、股利收入以及投资者、经