Extending the “P” perspective: An institutional account of management research in Australia

In commenting Meyer’s article “Asian management research needs more self-confidence” in APJM (2006), Yang and Terjesen (Asia Pacific Journal of Management, 24(4):497–507, 2007) described ground realities in Australia that may have inhibited the development of a robust management research community. As an Australia-trained and Australia-based Asian management scholar, I extend the “P” perspective by exploring how the formal and informal institutions interact in shaping Australia-based scholars’ publication strategies and research performance. Reflecting on my experience in Australia, I argue that like in any other businesses, institutions matter in our business of research and publication. They matter because they can shape the local “rule of the game” within which a country’s or a region’s scholars conduct and publish their research. A full institutional account of the current state of management research in the Asia Pacific region requires a deeper understanding of both formal and informal local institutions. From such an institutional perspective, this commentary concentrates on why Australian management research lags behind that in the US and Europe and yet leads the Asia Pacific region.

ERP在电力企业应用中存在的问题及解决方法

介绍了河北省电力公司在实施国家电网公司信息化建设工程（SG186工程）中构筑企业级信息集成平台ERP系统时遇到的如何同正在运行的各专业应用程序的历史数据相衔接、如何实现管理模式的转变、如何实现对现有管理体系及业务流程的优化、如何应对管理变革带来的调整、如何实现网络安全、如何确保ERP系统项目后期建设、运行维护及应用工作顺利开展等实际问题,并给出阵解决这些实际问题的方法。ERP系统的实施加强了河北省电力公司系统中不同业务流程的横向集成,理顺了各业务节点间的衔接关系,优化了各类经济资源的纵向部署和集约化管控能力。     

制度:商业银行稳健发展的基石——2009年商业银行制度研究综述

从制度视角反思危机、评价现有制度安排、思考未来制度设计等诸多研究,可以为我们更好地理解危机、展望未来提供有益的借鉴。本文梳理总结了2009年国内商业银行制度研究相关的信息,内容包括制度视角下的银行危机探源、商业银行内控制度研究、商业银行若干组织管理制度研究、商业银行若干业务管理制度研究、国有商业银行产权制度研究及商业银行制度安排的效率几个部分。     

次贷危机后的金融监管改革述评

本文对发达国家因全球金融海啸后所实行的各种金融改革计划和未来促进金融安定和成长与金融监管产生的影响进行了评述。本文认为,金融监管新趋势,将从顺景气循环转为缓和景气循环;从银行信息高度保密转为全球联合反制租税不合作国家年代;从限制监管范畴转为金融体系重要机构、金融工具和金融市场等均需受到审慎监管。     

高校教育成本核算方法比较研究

高校教育成本核算是高校教育成本管理的核心,但目前高校教育成本核算在实践中举步维艰。本文通过将高校教育成本核算方法进行比较研究,提出了将战略成本管理思想初步应用于高校教育成本核算中的新思路。     

国际碳信息披露及其对我国的启示

近年来,碳排放交易（Emission Trade Scheme,ETS）在国外得到了较快的发展。碳排放已成为影响企业经营决策的一个重要因素,同时也对企业的财务状况产生了深远的影响。如何反映和披露这些财务影响成为会计理论研究中的一个热点和难点问题。国外在碳信息披露方面进行了比较深入的探讨,创建了碳信息披露项目（Carbon Disclosure Project,CDP）。CDP披露了低碳战略、碳排放核算等信息,为利益相关者了解企业碳排放信息提供了决策参考。本文通过阐述CDP的主要内容,分析了其存在的主要问题,然后借鉴国际CDP的经验,就如何构建我国的碳信息披露框架进行了探讨。     

组织创新与管理会计形成与发展的相关性

管理会计作为决策支持系统,侧重于为企业内部经营管理服务,它的产生与发展对组织结构的变迁具有依附性。本文通过探讨组织创新与管理会计形成与发展的相关性,指出管理会计未来发展方向。     

The effect of participative management on organizational performance: the case of Taiwan

The aim of this study is to investigate the impact of participative management on the behaviour of employees and the financial effectiveness of the enterprise. The analytical data are based on the survey of 308 Taiwan enterprises. Multiple regression results show that both suggestion system and labour-management committee have a positive impact on employees' behaviour in terms of turnover and absenteeism rates. Likewise, the quality control circle (QCC) and profit sharing have a positive impact on organizational effectiveness as seen in profit and revenue growth rates. However, employee stock-ownership plans and grievance-handling systems have negative effects on both performance indicators - employee behaviour and organizational effectiveness. The practical implications are also discussed.     

Variations in human resource management in Asian countries: MNC home-country and host-country effects

This paper investigates the determinants of HRM strategy in a random sample of firms operating in Korea and Taiwan. Both indigenous and foreign-owned firms are studied. HRM strategy is measured in terms of the company's reliance on high-performance, versus more traditional, HRM policies and practices in several different areas, including staffing, employee influence, employee rewards and employee autonomy. Independent variables include the firm's country or region of origin (USA, Japan, Europe, Korea or Taiwan), the host country (Korea or Taiwan) and the internal culture of the firm, as measured by upper management's perception that human resources constitute a significant source of value for the organization. Pronounced differences are found across countries of origin and between the two host countries. Managerial values and various organizational characteristics that serve as control variables are also found to impact on HRM strategy.     

Running on the spot? A review of twenty years of research on the management of human resources in comparative and international perspective

Research using a comparative and international perspective on the management of human resources is examined, drawing on articles published in leading human resource management, management/organizational behaviour and related social science journals between 1977 and 1997. In total a little under 2 per cent of the articles under review focused on the management of human resources in a comparative and international perspective. The largest group of these articles was comparative in nature (44 per cent), followed by those with an international perspective (35 per cent). A smaller number adopted a combined approach (17 per cent) and a few were separately classified as foreign national studies (4 per cent). Over time, there has been some progress made in terms of the number of articles published and the scope of topics covered. However, many of the articles displayed similar shortcomings to those noted in earlier reviews of cross-national management/organization studies: in particular, an over-reliance on a small number of primarily Anglo-Saxon countries, a lack of a longitudinal perspective, a loose specification of culture, an ethnocentric bias and a frequent failure to explain observed differences and similarities.