Formation and evolution of buyer-supplier relationships: Conceiving dynamism in actor composition of business networks

This study investigates the tenability of the position that business networks are relatively stable, based on long-lasting inter-firm relationships with limited substitutions of incumbent actors. This is done via a longitudinal analysis on the actor composition evolution with regard to the supplier networks around two car assembly plants. Based on the overall empirical findings, the study concludes that the phenomenon of supplier substitution may be a more widespread reality. Consequently, the article finishes with a series of business implications and recommendations on how to investigate and conceive this matter more thoroughly.     

融资方式演变及商业银行发展趋势

在金融体系的诸多功能中,资金融通是其最基本的功能.融资方式的演变是金融体系演变的主要方面.金融机构(中介)的存在与发展是金融功能发挥的物质基础.就资金融通而言,融资方式与金融机构发展之间并不具有一一对应关系.商业银行发展具有内在的规律,不能从间接融资方式的变化趋势简单推导出商业银行很快消亡.在我国的金融发展进程中,随着分业制向混业制的演变以及积极主动的商业银行改革,在一个较长的时期内,间接融资仍将是资金融通的主要方式,商业银行仍将是资金配置不可替代的主体.     

Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change

In the past two decades, a body of literature has developed which depicts accounting as a social and institutional practice. Researchers adopting this perspective typically demonstrate an appreciation for the pervasive and enabling characteristics of accounting and an awareness of the importance of local, time-specific factors which shape accounting change within particular instances. This work examines this literature and classifies its content using the themes identified by Miller (1994 ). Drawing upon aspects of this literature, the final sections develop a broad, thematic framework to assist researchers in future studies directed at understanding the diverse and complex processes through which changes to the accounting domain can occur.     

Assessing international accounting harmonization in Latin America

We draw on institutional theory and interviews with key informants to assess international accounting harmonization in the 13 countries of the Group of Latin American Accounting Standards Setters (GLASS). Some GLASS countries have effected full formal adoption of International Financial Reporting Standards (IFRS), but in others, IFRS are not permitted. In several GLASS countries, IFRS are supplemented by national standards for micro-entities and cooperatives. We conclude that it will be difficult to achieve material harmonization in GLASS countries due to a lack of trained accountants, unreliable enforcement systems, and competing institutional logics of taxation systems, banks and insurance companies.     

营改增对小微企业的影响研究

从2012年1月1日营业税改征增值税试点以来,给小微企业的发展带来了契机,同时也出现了很多问题。本文分析了很多小微企业面临的税负不降反升、征管效率低以及实施过程中存在的潜在问题。最后,提出了进一步推进小微企业发展的相关建议。     

Diversity challenge: An integrated process to bridge the ‘implementation gap’

At this time of crisis, companies rediscover the key role people play in achieving a sustainable competitive advantage. Taking into account the heterogeneity of their workforces, boards of directors and managers alike face the challenge of understanding how to manage diversities such that the benefits outweigh the costs. This article argues that companies can deal with this challenge by adopting an integrated process of change across strategic, tactical, and operational levels. Indeed, people's differences and diversity management need to be introduced and integrated within company values and vision (strategic level). This vision has to be translated into strategies, a specific policy, and its associated practices to promote the development of synergic cultural and organizational changes that affect the whole company (tactical level). Finally, this policy and its associated practices need to be turned into real actions (operational level). Herein, we propose and discuss an integrated process to implement diversity management in a detailed and sufficiently flexible way such that it can be personalized and adapted to a specific organization. From a managerial standpoint, the proposed model could be a guide for bridging the ‘implementation gap’ of diversity management.     

林业资源型城市经济转型新思路

针对资源型城市伊春市的具体情况，从产业、运作方式、创新机制和观念，合理安排劳动力就业等方面，提出了实施资源型城市转型的新思路和新措施。     

企业战略管理理论研究的若干前沿问题

本文梳理了战略管理八大前沿理论：虚拟经营战略、动态能力理论、战略风险管理、知识管理战略、战略网络理论、战略变革理论（包括“战略转折点”理论和边缘竞争理论）、非市场战略以及战略生态理论（包括企业DNA进化理论和商业生态系统理论）,并通过结合管理学科前沿特征的分析强调指出,在动态和高度竞争为特征的不确定性环境里,企业战略如何应对关系复杂、急剧变化的外部不确定环境,是企业战略管理理论发展的关键驱动因素。     

会计师事务所变更与审计意见、盈余管理的关系——以沪深上市公司为研究对象

以上市公司会计师事务所变更为研究对象,选取2005~2009年沪深股市上市公司为样本,分析会计师事务所变更与审计意见、盈余管理的关系。研究结果表明,上年度被出具非标准审计意见与处于财务困境的公司更倾向于变更会计师事务所,但没有发现变更前后的盈余管理程度存在显著性差异,也没有发现盈余管理高低与会计事务所变更存在显著性关系,注册会计师审计并未因高盈余管理而退出高风险审计项目,审计时也未充分考虑盈余管理风险。