电子商务在会计师事务所的应用

目前已有很多会计师事务所把电脑及应用软件大量运用到具体工作中,极大提高了工作效率与质量。尽管如此,目前信息技术在会计师事务所商务活动中的应用仍不尽如人意。本文拟就电子商务在事务所的应用作一探讨。会计师事务所电子商务的应用所谓电子商务(e-commerce)就是通过互联网使用电子数据传输进行的商务活动。目前会计师事务所的电子商务应用有以下特点:1.网站少。电子商务的基本应用形式之一是企业网站。我们用中文搜索引擎中搜索结果重复率较低的百度搜索引擎,输入“会计师事务所网站”进行搜索,得到的结果是:“找到相关网页580篇”。…     

Top Management Teams, Strategy and Financial Performance: A Meta-Analytic Examination

abstract    A considerable amount of research has investigated the linkage between top management team (TMT) characteristics and firm financial performance. Much of this research relies on demographic data. While these data are reliable and accessible, findings across studies are not consistent. Meta-analysis of several TMT indicators and firm financial performance provides modest support for direct relationships but indicates moderating influences. Further meta-analysis and a confirmatory factor analysis enrich these findings by examining potential moderating and intervening factors.     

Core self-evaluations and salary attainment: the moderating role of the developmental network

Core self-evaluation (CSE) has been shown to be robust as a predictor of employees' salary attainment. Although the developmental network is suggested to have a positive impact on salary, do all high-CSE individuals benefit from their developmental networks similarly? We incorporate both personality research and developmental network research to explore this question in two studies. In Study 1, we investigated whether developmental network size moderates the positive CSE–salary relationship. In Study 2, we explored whether the organizational status and the strength of ties of one's developers moderate the positive CSE–salary relationship. Results indicated that high-CSE individuals with developmental networks characterized by fewer developers and by strong ties reported higher salaries than others. Overall, our findings demonstrate that the positive CSE–salary link may vary depending on the structural characteristics of the developmental network.     

Developing public servants for the future

ABSTRACT

The majority of UK civil servants are ‘developed’ within a particular service or profession and there is frequently very little movement into other service areas. Many current leaders therefore have limited experiences in services and organizations other than their own. This paper presents a new graduate programme for the training and development of future public leaders in Wales. The programme is a leadership and development programme for civil and public servants, exposing them to a range of services. The intention is that, through these experiences, future leaders will approach problems from a multi-service perspective, will be better networked and ready to deal with complexity. Areas of good practice are highlighted, together with some of the challenges of developing leaders in this way.