DECENTRALIZATION, ACCOUNTING CONTROLS AND PERFORMANCE OF GOVERNMENT ORGANIZATIONS: A NEW ZEALAND EMPIRICAL STUDY

This paper reports the results of a study which was conducted in five departments of the New Zealand Government and investigated the relationships between (a) decentralization and the use of accounting control systems, (b) the use of accounting control systems and district office performance, and (c) the decentralization and district ofice performance. The performance was assessed using the managers' perception of their district office (unit's) performance. Data for the study were collected from 59 district office managers using a structured questionnaire. The results indicate that an increased decentralization is associated with a greater managerial use of accounting control systems which, in turn, is associated with improved district office performance.     

Contingency Organizations and Shared Values: Multiple Logics in Managing Diversification

Two logics of managing diversification have been suggested in the strategic management literature. The first is a very economic and structural approach that emphasizes the contingency fit between strategy and structural arrangements to maximize organizational effectiveness, while the second is a cultural approach that focuses on the use of strong shared values to minimize opportunistic behaviors of members. This paper empirically examines and compares the efficacy of two approaches to managing diversification, by using Taiwanese business groups as the sample. It is found that both approaches can lead to satisfied economic performance and they are supplementary. Diversified firms employing simultaneously two management logics will outperform firms with only one logic.     

Farmer Participation in Market Authorities of Coffee Exporting Countries

How has commodity market liberalization and the privatization of market regulatory institutions since the 1990s affected the political influence of farmers in directing policy? Examining the case of coffee exporting countries, this paper explores how farmer participation in the coffee authority affects market outcomes for farmers. Using the producer share of the world price for coffee, this analysis tests whether the farmer share of the world price is higher in countries where farmer groups participate in the country’s coffee authority. The results of a robust regression indicate that producer participation in the coffee authority has a positive impact in arabica-producing countries.     

Creating markets for eco‐labelling: are consumers insignificant?

The proliferation of voluntary certification and labelling schemes for environmentally and socially responsible production is often seen as driven by companies and consumer demand. Through a careful examination of the initiation and spread of such initiatives in the fishery and forestry sectors, this paper challenges a rational–economic perspective that sees the spread of nonstate governance schemes primarily as a market‐driven phenomenon. Drawing on a political consumerism perspective, the paper argues that transnational environmental group networks and their targeting of firms were key to the emergence of nonstate eco‐labelling schemes, and that most firms decided to support or participate in such schemes only after intensive environmental group pressure. The paper opposes the view that nonstate governance challenges traditional state authority, by showing that states, through public procurement policies and support, contributed to create markets for forestry and fishery labelling in many countries. Although some states have been more sceptical of fishery labelling, largely because of the way fishery resources are managed, they have come to accept it as a helpful supplement to public rules and regulations.     

小规模分散经营情况下的农产品质量信号问题

农产品市场由于信息的不对称,引发了逆向选择和机会主义行为,这是导致食品安全问题的主要原因,在小规模分散经营情况下,这一问题更加严重。本文通过简单的数理模型分析,认为组织的建立能够提高农产品质量,促使质量信号更好的传递,在一定程度上避免了农产品市场上的逆向选择问题。而不同形式的经济组织对于农产品质量信号传递亦产生不同的影响。     

反不正当竞争法控制模式评析

不正当竞争行为严重侵蚀着市场经济的肌体,因此,世界各国均采取严格的措施调控不正当竞争行为。西方各国一般采取司法控制模式,我国则采取了以行政控制为主、司法控制为辅的模式,两种模式各有其特征和利弊。除了这两种模式外,在当今“小政府、大社会”的氛围中,另辟蹊径社会中介组织控制模式亦是完善竞争控制模式的良策。因而我国不妨采取以司法控制为主、行政控制和社会中介组织控制为辅的综合控制模式。     

农村基层党的建设现状及其对村民自治的影响

农村基层党组织是党农村工作的重要基础和保障,是村民自治能否沿着正确方向长久、高效发展下去的动力源泉。然而当前农村基层党组织地位和作用的“边缘化”,农村党员培训教育的形式化以及农村基层党组织对村民自治认识的简单化等问题的存在严重影响了党组织领导的村民自治机制的形成与运行。因此必须大力培养农村基层党的骨干,积极发展经济,创造农村基层党组织发挥作用的良好环境,切实推动村民自治的健康发展。     

Knowledge Management in Central and Eastern Europe Through Network Development and Boundary Spanners

ABSTRACT

Central and Eastern European (CEE) countries have become a popular research venue due to their transitioning into market based economies. For international business scholars this represents a unique opportunity, as one of the key driving forces is the privatization of state-owned enterprises. Due to the market's great potential, many multinational enterprises are entering CEE countries and realizing that a transfer of market knowledge (i.e., customer tastes, distribution methods/channels, etc.) from the host country to the multinational, as well as from the multinational to the host country (i.e. technology, management/marketing capabilities, etc.), is essential.

The lack of host country skills have made knowledge transfer difficult. Also, the tacit nature of some of the most important knowledge embedded within the host country's organization and the multinational makes knowledge diffusion a daunting task to manage. However, successful knowledge management will assist in positive performance measures so researchers are examining knowledge management and its constructs (acquisition, transfer, conversion, and application).

Our research explores the linkage between knowledge management and performance in host country firms in a CEE country, Croatia. We also explored antecedents of successful knowledge management that of networks and human resources (boundary spanners). Finally we explored whether cultural distance moderates these relationships in the knowledge management process.     

混合型组织:概念与类别再探究

本文构建了"理论视角—定义逻辑"的混合型组织概念认知范式,基于理论视角将混合型组织本质的已有认知归纳为治理方式观、建构形式观和组织形态观,认为它们可以收敛于组织形态观;基于定义逻辑将混合型组织概念的已有界定方式归结为以"元素混合"为核心和逻辑起点的定义方法、以"特征介于"为核心和逻辑起点的定义方法,并结合二者形成基于元素混合的特征刻画法。在此基础上提出了具有包容性与解释张力的混合型组织元定义和反映混合型组织运行完整"画像"的操作性定义,以期引导人们走出混合型组织的"概念丛林"。本文对混合型组织既有的多种分类方法进行了批判性审视,建立了"元素特征组合—混合度"的混合型组织类别识别与判定框架,并聚焦于组织社会学领域的混合型组织类型,将组织的商业性与社会性两个维度、混合度阈值与类别结合起来,考虑最低混合强度要求,廓清了不同类别混合型组织所处的区域边界。     

信任视角下协同创新网络组织合作伙伴选择与评价

创新协同网络组织通过优势互补协作创新,能加速科技成果的产出和转化。其产出和转化的绩效很大程度上决定于共享网络组织成员间知识共享和知识溢出。在这个过程中,网络组织合作伙伴之间的信任至关重要。基于信任的视角下,合作伙伴关系能缩减成本、增加收益,并加强彼此之间的长期伙伴关系。研究结果表明:声誉、兼容性、品牌影响力、结构保证、开放程度和学习心态是影响创新协同网络组织成员间信任的主要因素。在进行合作伙伴的选择时,则可以从组织环境、知识产出质量系统、业务结构和创新能力等几个方面进行评价。