浅谈管理会计在保障央企战略实施中的积极作用

随着全球经济一体化的不断发展,国有企业逐渐壮大,一批优秀的大型中央企业(以下简称:央企)迈入全球顶尖大型企业之列,参与全球竞争.管理会计作为企业战略实施过程中的重要工具,对促进央企实现发展战略起着举足轻重的作用.文章旨在从管理会计领域的预算管理、绩效评价、内控建设等细分层面,浅析管理会计对保障央企发展战略实施中起到的积极作用.     

数字财经高水平专业群建设探究

在"双高计划"背景下,传统会计等财经类专业要主动转型升级,以适应社会对职业创新人才的需要,应重点开展数字财经高水平专业群建设.文章以湖北地区某高职院校建设财经专业群为例,分析了数字财经专业群的建设基础,强调了专业群必须与产业链对接,指出了湖北地区数字财经高水平专业群建设目标,重点阐述了其建设内容与实施举措,期望对财经类高水平专业群建设提供思路.     

提请印花税法草案的再思考

印花税,是对合同、凭证、收据、账簿及权利许可证件等征收税费的一类税种,也是古老的、为人所熟知的我国现行小税种之一.17世纪,资本主义政治经济的需要催生了印花税,自清朝末期我国首次引入印花税,历经100多年的演进,印花税蕴涵了更具价值的历史意义与现实意义.     

To merge or not to merge: That is the question

In this paper we analyze the implementation of socially optimal mergers when the regulator is not informed about all parameters that determine social and private gains from potential mergers. We show that implementation requires a certain degree of agreement between social and private incentives. The most important example where this congruence is present is when the uncertainty refers to cost savings, because in this case society and firms want costs savings to be as high as possible. Then, it is possible to induce firms to truthfully reveal the costs savings induced by the merger.Received: 7 June 2001, Accepted: 14 June 2004, JEL Classification: D78, L13, L41This paper was presented at the First CODE meeting held in Barcelona, June 1997 and in seminars at the universities of Alicante, Caen, Carlos III, Bilbao, Complutense (Madrid) and Málaga. We would like to thank P. Amor ós, D. Cardona-Coll, P. Hammond, A. Lozano, C. Martinez, V. Merlin, D. Moreno, B. Moreno, D. Mookherjee, J. Naeve, P. Pereira, R. Renault, A. Snoy and F. Vega-Redondo for their useful comments. The authors are solely responsible for any remaining errors. They acknowledge financial support from CICYT BEC2002-02194, PB97-0120, BEC2001-0535 and the IVIE.     

Implementation and orderings of public information

We explore the relationship between public information and implementable outcomes in an environment characterized by random endowments and private information. We show that if public signals carry no information about private types, then an exact relationship holds: a more informative public signal structure, in the sense of Blackwell, induces a smaller set of ex-ante implementable social choice functions. This holds for a large set of implementation standards, including Nash implementation, and Bayesian incentive compatibility. The result extends the notion, dating to Hirshleifer (1971), that public information can have negative value to an endowment economy under uncertainty.Received: 23 September 2003, Accepted: 30 July 2004, JEL Classification: D80Colin M. Campbell: I thank two referees and seminar participants at the 2002 meetings of the Society for Economic Design, at the 2003 Winter Meetings of the Econometric Society, and at Yale University for helpful input.     

Client-firm market reaction to regulatory action against a major accounting firm

This study assesses the audit client firm share price reactions to a disclosure that the California State Board of Accountancy considered revoking Ernst & Young's (E&Y) license to practice in California due to alleged gross negligence in the Lincoln Savings and Loan fraud scandal. The insurance hypothesis and/or the audit quality explanation justify the expectation of significant client-firm share price reactions. We find limited empirical support that the disclosure of the revocation event is associated with negative market responses for E&Y’s clients. Results also indicate that auditor-supplied insurance and audit quality are more important for client firms experiencing financial distress, higher growth rates, and higher return variability.     

Towards Ending the Silence: Working Women Caring for Children with Chronic Illness

This paper presents stories from women who work and care for a child with a significant chronic illness or disability. The purpose of this paper is to move towards ending the silence on their lives. A three-phase emergent research design responds to the question: What is life like for a full-time worker who is concurrently the primary carer of a chronically ill child? This paper considers the theory of Silencing the Self (Jack, 1991) in relation to the emergent themes of “Otherness” and “Doing it All.” As in Jack’s study, these women also engaged in silencing of the self. However, unlike the respondents in Jack’s study, these women did not demonstrate feelings of worthlessness and hopelessness for the future, nor were they alone in contributing to their silence. Indeed, many experienced silencing behaviors from others around them, and many rallied against the silence, not accepting that their burden should continue. Consideration of Jack’s theory is made to point out the distinctions between the women in this study and Jack’s study, and analytical commentary is provided to demonstrate the relevance of this analysis in light of the current debates surrounding the Work–Home Conflict and the rising levels of informal care provided by women in our communities.     

Leadership in the 21st Century: Understanding Global Terrorism

What should organization leaders (in both business and government, in all countries of the world) know about terrorism? They should know that terrorism has a deep history with instances of terrorist-type activities being recorded in the Bible, presently involving many of the world's countries with all continents but Antarctica recording one or more terrorist attacks in the last year, and has many facets to examine. Those parts include knowing about the perpetrators and their goals, the targets, the weapons, the events, and the effects of those events. Leaders should understandthe background of global terrorism and also how to respond to the negative effects of terrorist events. Presently, the United States is considered the top target in the World and is likely to be for the foreseeable future. Al Qaeda is probably the top Foreign Terrorist Organization aiming at the U.S. with intentions of using more lethal weapons and producing severe damage. The future will probably see a significant reduction in ideological terrorism and increases in single-issue terrorist groups attacking major cities with weapons of mass destruction. Further progress in understanding terrorism and its effects on business should come more from quality academic research in business (rather than from conjecture and opinions as at present) and from further quality academic research in other fields such as history, political science, and psychology.     

Time Management in the Cost Evaluation of Limited Resource Programs

Planning, implementing and evaluating an intervention program all hinge around time. A program’s actions are planned according to a forecast of the time required to achieve certain objectives, and the program’s implementation among a group of users is conditioned by its real time application. Similarly, program evaluation needs to take into consideration the time resource when analysing objectively the extent to which a program’s targets have been reached, and when conducting a cost analysis of the program. In limited resource programs, any disparity between the scheduled time and the real time available can have serious consequences, and even undermine a program’s efficacy. Time management, above all where resources are limited, is therefore the linchpin in the planning, implementation and evaluation of an intervention program. In this study we analyse the utility of PERT and CPM as basic tools for the efficient time management of limited resource programs.     

A Study on the Productivities of IT Capital and Computer Labor: Firm-level Evidence from Taiwan’s Banking Industry

The current paper extends the non-neutral stochastic frontier production function—which belongs to the class of a one-step procedure as defined by Wang and Schmidt (2002) and developed by Huang and Liu (1994)—from a cross-sectional setting to a panel data modeling. Using a newly-surveyed dataset from Taiwan’s commercial banks on their investments in information and communication technologies (IT), I find that IT capital and computer labor tend to exhibit higher productivities than their non-IT and non-computer counterparts, that IT capital has positive impacts on the marginal productivities of computer labor and borrowed funds, and that the mean technical efficiency is around 87.7%. Evidence is found that the total factor productivity of the banking sector grew at an average rate of 0.28% per annum, albeit fluctuating, for the past 8 years.