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‘Whether protectionism spreads, imposing major harm on the world economy, depends on three factors: the costs and benefits of trade for domestic political actors; these actors’ access to and control over the process of government; and the extent to which international commitments and obligations to trade policy are viewed as binding by national governments’ —Costs and Benefits of Protection (Paris: OECD Secretariat, 1985)  相似文献   
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Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research based on 73 interviews in ten multinational companies, we identify four distinct styles of management accounting function: discrete, safeguarding, partner, and omnipotent. We show that each style can be associated with one main role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. From this in-depth analysis of management accountants' styles and roles we move on to discuss the authority they hold and the independence/involvement dilemma they face.  相似文献   
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In spite of the recognition that career politics, and therefore ingratiation, is widely used to manage careers, there is a dearth of empirical studies on ingratiation as a career management strategy. Consistent with Ferris and Kacmar's (1988) suggestion, the study reported here investigated the conditions (defined by situational variables, career concerns and personality variables) under which ingratiation is used as a career management strategy. Data were obtained through a structured questionnaire from professional employees (N = 214) in public and private sector organizations in Singapore.

Factor analysis of the 21-item career concerns scale revealed four solutions representing internal and external career concerns. The results of the hierarchical regression revealed that situational variables explained most of the variance in ingratiation, followed by career concerns and personality variables. Among the individual variables, task ambiguity, supervisor reward power, managerial responsibility and need for achievement were significant while personal success approached significance. Internal career concern of autonomy development was unrelated to ingratiation. Of the interaction terms, only supervisor reward power and Machiavellianism approached significance. Directions for future studies are suggested.  相似文献   
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This paper examines how established firms use their core competences to diversify their business by exploring and ultimately developing green technologies. In contrast to start‐ups dedicated to a green mission, diversifying into green markets by developing new products based on existing core competences has proven to be challenging. This is because the exploration processes to find a match between green technology opportunities and internal competences is complex and new to most established firms. This paper gains insights into exploration processes for green technologies and the learning modes and outcomes linked to these processes. We examined exploration processes at the microlevel in an embedded case study of an engineering firm using a combination of the “fireworks” innovation process model and organizational learning theory. First, we found that developing green technologies involves a long‐term exploratory process without guarantee of (quick) success and likely involves many exploration failures. Second, as exploration unfolds along multiple technology trajectories, learning occurs in individual exploration paths (on‐path), when new paths are pursued (path‐initiation), and when knowledge from one path is spilled over to subsequent paths (across‐paths). Third, to increase their chances for success, firms can increase the efficiency of exploration by fostering a failure‐friendly organizational culture, deliberately experimenting, and purposefully learning from failures.  相似文献   
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Abstract

Despite the strong evidence for the beneficial influence of resilience for employee stress resistance in domestic settings, the construct has not received much attention in the expatriation literature, where stress is considered a major factor for expatriates’ poor cross-cultural adjustment and turnover. Drawing upon conservation of resources theory, the present study examines resilience as an antecedent of expatriate work adjustment and turnover intentions. Furthermore, this study investigates the moderating role of perceived organizational inclusion climate as a resource-protecting organizational factor. Results from a survey of 175 expatriates in South Korea indicate that resilience is positively related to expatriate work adjustment and that these positive effects are more pronounced when expatriates perceive their organizational climate to be highly inclusive. Furthermore, findings suggest that work adjustment mediates the effects of resilience on turnover intentions and that this mediation is moderated by a perceived organizational inclusion climate. Implications for theory and practice are discussed.  相似文献   
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Scholars have raised concerns about the social costs of the transition from state socialism to capitalism in Central and Eastern Europe, and geographers are particularly interested in the spatial expressions and implications of these costs, including apparently increasing residential segregation. Applying a range of segregation measures to 1992 and 2002 census data, this contribution studies socio‐occupational residential segregation in Bucharest. The conclusion is that Bucharest was relatively socio‐spatially mixed at both times; in fact, a modest, yet fully legible, decreasing overall trend is observable. This is at odds with many popular assumptions of the past 20 years.  相似文献   
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Economic activity is often regulated through both permits and tickets (subsequent inspections). We study the effectiveness of such policies where corruption and an underground economy make enforcement imperfect. In the theoretical model, asymmetric information justifies regulatory action which is enforced by corruptible bureaucrats. We find that regulation through permits alone is useless when corruption exists, while tickets still offer some benefit. Surprisingly, we also find that a system with both permits and tickets achieves welfare that is higher than that which can be achieved with only tickets—that combining the two mechanisms has an effect that is greater than the “sum of the parts.”  相似文献   
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