IT管理误区：不只是简单削减成本

世界各地的经济体都在经历经济滑坡,企业正在寻求削减开支、改善收支状况的良方。虽然信息技术（IT）在企业的成本基数中所占的比例通常较小,但企业高管们仍不可避免地会将他们的注意力转向IT预算,对其进行大幅削减。但是,在某些情况下,IT投资通过创造新的效益和增加收入,可以为企业的收支状况创造更多的价值,其规模可远远超过按惯例削减IT成本所能节省的资金。     

Holier than thou: Investigating the relationship between religiosity and charitable giving

One's religiosity (or lack thereof) is the touchstone from which people view and interact with the world. The presumed positive impact of religiosity on charitable giving, however, may be an oversimplification. The present study takes a more nuanced approach to the subject and investigates the impact of 2 potential mediators (attitudes toward helping others, AHO, and attitudes toward charitable organizations) and 1 moderator (materialism) on the religiosity–charitable giving relationship. Study results suggest that religiosity has a positive effect on attitudes toward charitable organizations, AHO, and donating to charity. Religiosity was also found to have an indirect impact on charitable giving via AHO. Materialism interacted with AHO, such that the indirect effect of religiosity on charitable giving through AHO is attenuated as materialism increases. Implications of the present research for better understanding charitable giving are discussed.     

Beyond the audit expectations gap

In seeking to encourage a broader, European dimension to research on auditing and audit expectations, this paper examines the recent history of auditing and its regulation in Spain within the context of international developments in the accounting profession. The more expansive role being assigned to the audit function in Spain following the implementation of the Fourth and Eighth European Company Law Directives is generally viewed by Spanish writers as a progressive step, with largely positive effects. Such views stand in some contrast to the history of auditing in Britain, where the prevalence of an ‘audit expectations gap’ suggests a rather more problematic state of affairs. In exploring both the Spanish context and the nature of the audit expectations gap in Britain, however, the paper reveals a common underlying belief in the potential of auditing. Through this comparative analysis, and by drawing on recent audit research challenging certain long-held assumptions about auditing, a number of questions are asked of the current form and status of auditing and auditing expectations in Britain and Spain. In so doing, the paper raises issues that go beyond the current confines of the audit expectations gap debate, stressing, in particular, the need for greater consideration to be given, through less Anglo-centric analyses, to the varying nature and capabilities of European audit practice.     

Leveraging Social Network Sites in New Product Development: Opportunity or Hype?

Leveraging social network sites is high on the list of priorities for a lot of businesses that are eager to find more effective ways to reach, learn about, and engage customers in new product development (NPD). However, the rapidly changing landscape of social network sites can be difficult to navigate successfully and doubts remain about whether and how they can be used to good effect. In fact, empirical research confirming a positive relationship between the use of social network sites in NPD and business performance is scarce. This paper reports on research examining the use of social network sites for three purposes, namely for market research guiding the development of new products, for getting customers to collaborate in the NPD process, and for new product launch. The results of this research suggest that the benefits expected from using social network sites in NPD are largely not being realized by businesses. Using social network sites to conduct market research leading into the NPD process was not found to contribute to business performance, and in fact was found to have negative relationships with both profitability and market growth. Using social network sites to get customers to collaborate in the NPD process was found to be positively related with innovativeness but not with market growth or profitability. Finally, using social network sites for new product launch was where the most positive indications were seen, since this was found to be positively related with innovativeness, market growth, and profitability. Thus, it appears that while businesses may get good results from using social network sites for product launch, they still have a learning curve to traverse before they can successfully use them for market research or customer collaboration in NPD. While there is currently a great deal of enthusiasm—even hype—about the potential opportunities of using social network sites for NPD, this research suggests that businesses should move carefully and recognize that just jumping on the social network bandwagon will not insure success.     

Managing culture and the manipulation of difference: a case study of second-generation transplant

This contribution studies the processes and tensions involved in the introduction of management techniques, largely inspired by the Japanese example, into a non-Japanese manufacturing firm in the North East of England. In treating culture as something an organization has rather than something an organization is, management were able to introduce a new approach by actively using divisions existing among workers, particularly those along the axes of age and gender and skill. While successful in the short term the changes appear as brittle in the longer term context of skill deficits and the fluctuating demand for labour within the firm.     

Determinants of proactive innovative behaviour in new services: empirical investigation of service versus manufacturing firms

The research performs a complete analysis of the differences between services and products based on factors associated with the innovation process. The research analyses the factors/dimensions and their repercussions that determine firms' capacity to adapt to their environment and observes how the critical dimensions of the innovation process influence the gap generated by the difference in the firm's current level of innovation and the level developed by the competition. The results show that the client's participation in the process of innovation is greater in service firms that possess a larger innovation gap and are more proactive. The opposite is the case for formalization and decentralization, which occur in lower levels in this kind of firm. Further, decentralization and formalization are lower in service than in manufacturing firms.     

An analysis of non-financial factors associated with financial distress

This article examines factors associated with financial distress among 1006 Spanish manufacturings (SMEs), distinguishing high and low technology industries. Financial distress is analysed using industrial organizational theory through the Porter's five competitive forces model (external factors) and the resource based view through strategic variables (internal factors), such as training, planning, innovation, technology and quality. Two different sources of information were used in the study: Qualitative information related to environmental conditions and strategic variables was gathered through a questionnaire addressed to the firm manager. Quantitative information to identify whether the firm was in financial distress was gathered from the balance sheets and earning statements of the firms. Evidence from this study shows that environmental conditions and some strategic variables are associated with financial distress. The results found that young SMEs with low technology and in a highly competitive environment had a higher probability of financial distress. High bargaining power of buyers and high degree of rivalry among existing competitors were positively associated with financial distress. Financial distress in high-technology industries was not affected by external factors. However, firms with a quality certification have better quality control procedures that ultimately improve financial performance of firms in the technology industries.