全文获取类型
收费全文 | 106篇 |
免费 | 7篇 |
专业分类
财政金融 | 32篇 |
计划管理 | 1篇 |
旅游经济 | 10篇 |
贸易经济 | 54篇 |
农业经济 | 1篇 |
经济概况 | 15篇 |
出版年
2024年 | 1篇 |
2023年 | 9篇 |
2021年 | 4篇 |
2020年 | 11篇 |
2019年 | 4篇 |
2018年 | 1篇 |
2017年 | 4篇 |
2016年 | 7篇 |
2015年 | 2篇 |
2014年 | 11篇 |
2013年 | 7篇 |
2012年 | 6篇 |
2011年 | 6篇 |
2010年 | 9篇 |
2009年 | 4篇 |
2008年 | 7篇 |
2007年 | 2篇 |
2006年 | 2篇 |
2005年 | 6篇 |
2003年 | 1篇 |
1995年 | 1篇 |
1987年 | 2篇 |
1983年 | 1篇 |
1982年 | 1篇 |
1980年 | 4篇 |
排序方式: 共有113条查询结果,搜索用时 15 毫秒
11.
12.
Jamal Ouadahi 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2008,25(3):201-213
This study examines the factors that lead employees to endorse or resist the introduction of a new information system (IS). Findings suggest that attitudes toward adopting IS are related to psychological characteristics of the potential adopters, including, open‐mindedness, self‐efficacy, interest in the information and communication technology, and time remaining before retirement. Also figuring prominently in influencing attitudes are the end‐users' perceptions and expectations with respect to project management, IS quality, IS usefulness, and its effects on organizational positions, work organization, performance, skills, jobs, and worker health. Finally, user attitudes also relate to features of change management practices, including leadership, training, support, recognition, communication, and participation. An integrative conceptual model of IS user adoption is proposed and suggestions for future research are offered. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
13.
The purpose of this study is to investigate the effects of misfits between business strategy and management control systems on performance. We address the following research question: Do firms that align their management control systems with the specific requirements of their business strategy perform significantly better than those that do not achieve the required match? We define a misfit as the degree to which management control systems deviate from empirically derived optimal configurations for a given type of business strategy. We use the two‐stage approach proposed by Ittner and Larcker (2001) to measure misfit and to investigate the impacts of misfit on performance. Based on a questionnaire survey of executives from 109 banks, we hypothesize and find that the strategy–control systems misfit has a significantly negative correlation with both self‐rated and publicly available performance measures. 相似文献
14.
Les auteurs examinent l’incidence de l’audit sur le fonctionnement de l’école publique en poursuivant deux objectifs : déterminer si les audits procurent des avantages économiques aux parties prenantes et définir l’incidence de la complexité des règles à observer sur l’efficacité de l’audit. Utilisant des données relatives au temps consacréà l’audit et profitant de l’occasion unique offerte par la Quality Basic Education Act en Georgie, les auteurs estiment le rendement relatif des activités des arrondissements scolaires au moyen d’une méthode stochastique d’estimation des frontières. Ils constatent que l’audit produit de véritables avantages économiques pour les parties prenantes en atténuant le manque d’efficience de l’utilisation des ressources scolaires. Ils constatent également que la rigueur des règles à observer réduit l’efficacité de l’audit mais que l’expérience des auditeurs peut contribuer à surmonter ce problème. Le fait que les coûts d’audit ne soient pas communiqués entrave la réalisation d’une analyse coûts‐avantages des nouvelles exigences. L’analyse des auteurs vient confirmer la thèse selon laquelle l’audit est indispensable à l’établissement de mécanismes de gouvernance et la communication des coûts d’audit est importante dans l’évaluation adéquate d’une nouvelle politique. Les données pertinentes peuvent être obtenues auprès des sources publiques indiquées dans le texte. 相似文献
15.
Justin Y. Jin 《Accounting Perspectives》2013,12(2):165-187
This study examines the determinants of earnings management in an international setting using the limited investor attention model of Hirshleifer and Teoh ( 2003 ). The model predicts that investor attention reduces earnings management. I use analyst following, institutional ownership, and Big N auditor choice to proxy for investor attention. I have four key findings. First, I document that financial analysts curb earnings management in U.S. firms but not in non‐U.S. firms. Second, I document that institutional block‐holdings curb earnings management across the world. Third, Big N auditors reduce earnings management in U.S. firms but not in non‐U.S. firms. Fourth, I document that corporate governance mechanisms reduce earnings management in U.S. firms but not in non‐U.S. firms. 相似文献
16.
Sherwood Lane Lambert Richard Calvasina Sarah Bee David Woodworth 《Accounting Perspectives》2017,16(1):43-62
This case teaches students how discrete (job order) manufacturing companies use Manufacturing Resource Planning (MRP II) within Enterprise Resource Planning (ERP) systems to plan purchase orders for direct materials and shop orders for work‐in‐process and finished goods. Students simulate MRP II integrated within ERP, using Microsoft Excel to learn MRP II's bill‐of‐materials (BOM) Explosion that plans order quantities and MRP II's scheduling logic that uses lead‐times to determine start dates for planned orders. Students explain why MRP II is most practical and effective when executed within ERP and how MRP II can reduce excess inventories, prevent inventory shortages, and help companies deliver quality products to customers on schedule. Also, students explain why BOM, inventory, and lead‐time inaccuracies can adversely affect the accuracy of MRP II‐planned replenishments and identify controls that reduce the risks of these inaccuracies. 相似文献
17.
This paper explores firms traded on the Toronto Stock Exchange (TSX) Venture Exchange and their voluntary disclosure practices by focusing on earnings press releases (EPRs). We compare the characteristics of EPR issuers and non-issuers and investigate how the former group uses headline impression management in their EPRs to highlight firm performance. More precisely, we examine emphasis and tone management techniques in the headlines of over 1,300 EPRs by TSX Venture Exchange (TSX-V) firms. Our results show that the main determinants of the EPR disclosure choice are the achievement of positive revenue, an increasing trend in firm market value, and industry type. We find that EPR issuers reinforce and repeat positive results in the headlines of EPRs and use positive tone management to highlight positive financial performance. Our results confirm the association between firm performance and strategic placement of performance results, while illustrating that the strength of this association varies by industry and by EPR characteristics such as EPR length and numerical intensity. Overall, this paper sheds light on TSX-V firms, their disclosure practices, and potential violations of recommendations from regulators regarding avoiding exaggerated or promotional language in press releases. 相似文献
18.
Sharna Wiblen 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de lu0027Administration》2016,33(2):95-107
As talent management evolves from intuitive to evidence‐based decision‐making, the role of electronic Human Resource Management (eHRM) to gather, distribute, and analyze data becomes more critical. However, surprisingly few academic studies investigate the role of technology in talent management. Drawing on a qualitative case study of talent management in a large professional services firm, this paper critically examines how eHRM information technologies are framed as useful within talent identification discourses. The findings reveal two distinct but interrelated sets of processes employed to identify talent and suggest that the perceived usefulness and centrality of eHRM are influenced by how stakeholders shape their understanding of effective talent management. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
19.
Paul R. Messinger Jin Li Eleni Stroulia Dennis Galletta Xin Ge Sungchul Choi 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2009,26(4):267-285
We introduce this special issue by addressing seven key challenges associated with managing hybrid human-automated service systems. These consist of the following:
- 1 What strategic and tactical issues arise when managing hybrid service systems?
- 2 How should the core “value proposition” be set?
- 3 What special considerations arise in the design and implementation phases?
- 4 How can service delivery be managed to identify systemic problems and to address service breakdowns?
- 5 How can communications with clients improve the functioning of service systems?
- 6 What performance measures should be used to monitor process, outputs, client perceptions, and financial outcomes?
- 7 How can we coordinate the various interdisciplinary activities needed to address the previous six issues?
20.
The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice 下载免费PDF全文
Small and medium‐sized enterprises (SMEs) represent a large and important part of developed economies. However, little is known about the extent to which SMEs use contemporary management accounting (MA) techniques such as costing systems, budgets, responsibility center reporting, and analysis for decision making. To address this gap in the literature, we conducted in‐depth field interviews at 22 SMEs to: (1) determine the extent to which common MA techniques and tools are being used by SMEs; and (2) explore the underlying reasons why specific MA techniques are not being used. We find that of the 19 common MA techniques covered in our interviews, a very small number are moderately or highly used by our respondent companies. Moreover, we find that manufacturing companies in our study are more likely to use a broader set of techniques such as costing systems, operating budgets, and variance analysis and that smaller, early‐stage SMEs are the lightest users of MA tools overall. We identify three main factors affecting the adoption and use of MA techniques: (1) the perceived decision‐usefulness of the technique; (2) the complexity of the SMEs’ operating environment; and (3) the age of the SME. We discuss the contributions of our study and its potential implications for MA educators, developers of professional education programs, designers of SME control systems, and textbook authors. 相似文献