THE ECONOMIC AND BEHAVIORAL CONSEQUENCES OF ONLINE USER REVIEWS

Online user reviews have become an increasingly relevant informational tool during product search and adoption. Recent surveys have shown that consumers trust and rely on online reviews more than they do on website recommendations and experts opinions. As a new way of driving consumer purchasing intentions, online user reviews have therefore come under scrutiny by researchers. The objective of this paper is to offer an overview of the literature regarding the impact of online user reviews on economic indicators (e.g., sales, marketing strategies) and on consumer behavior. Furthermore, following the growing interest of academics and professionals alike on the topic, the present work provides an exploratory analysis of the consequences of online reviews on individual rating behavior – empirical regularities showed that online rating distributions tend to be concentrated on extreme values, possibly because of rating biases. As consumers and firms incorporate the heuristic cues from such distributions into their decision-making processes, biased ratings might lead to suboptimal choices. This overview presents established results (e.g., the impact of volume on product sales) and insights as issues for future research.     

Work-home interface in a cross-cultural context: a framework for future research and practice

Abstract

With dual-income families on the increase, combining work and family obligations is a daily reality for many individuals. Unsatisfactory combinations of work and home duties can result in various unfavourable individual and organisational outcomes. Therefore, its proper understanding is essential in order to create adequate recommendations for interventions and prevention. There is a need for the development of theoretical frameworks that take cultural context into account in relation to work-home interface (WHI). In this paper a new framework is proposed; ‘the pyramid of intersecting domains of WHI’ that incorporates cultural context and other important work-life interface aspects. It builds on empirical findings of the intersectionality and work/family border theories. The pyramid consists of the following domains: the domain of work and home characteristics, the roles domain and the cultural domain, which intersect to determine the fourth side of the pyramid, that is, the observed WHI. Based on the pyramid several research propositions can be formulated. Implications for researchers and HR professionals are provided.     

Towards a hybrid model? A systematic review of human resource management research on Chinese state-owned enterprises (1993–2017)

Abstract

Over the past two decades, there has been a proliferation of research on human resource management (HRM) in Chinese state-owned enterprises (SOEs) as a result of the wide-reaching state-sector reform of the late 1980s. This article aims to provide a systematic review of literature on this topic and capture the nature of HRM in Chinese SOEs, both in research and practice. The article draws on 178 studies from 43 English academic journals over a period of 25?years (1993–2017). In analysing this literature and by taking stock of theoretical frameworks, research methods, themes and analysis of academic articles in this area, we have gained a number of insights. The study has found that the research methods used have shifted from qualitative and interpretive methodology toward quantitative and sophisticated modelling. A further insight is that there has been a relatively heavy reliance on institutional theory in the earlier studies reviewed, and since then a switch towards organizational behaviour perspectives. The level of analysis has moved from macro to micro level and thematic foci have become more diverse and complex. We highlight a number of avenues, theoretical and empirical, for future studies in this field.     

科研组织应该控制其衍生企业吗——基于中国上市科研组织衍生企业的研究

创办衍生企业是科研组织实现科技成果转化的重要途径之一。在衍生企业创办之初，科研组织作为“家长”，在衍生企业成长过程中扮演着不可或缺的角色，但随着衍生企业逐渐发展壮大，科研组织作为学术机构参与企业经营管理的弊端也逐步显现。同时，伴随着衍生企业不断成长，对外来资本的需求增加，母体科研组织面临股权被稀释，甚至失去控制权的问题。那么，当衍生企业发展到一定规模，母体科研组织作为衍生企业实际控制人是利大于弊还是弊大于利？以中国境内上市科研组织衍生企业为样本，分析科研组织衍生企业母体控制权对企业绩效的影响，结果发现，科研组织作为衍生企业实际控制人时，企业绩效更优。     

中国省域科技特派员制度实施绩效评估

2016年5月《国务院办公厅关于深入推行科技特派员制度的若干意见》发布实施，但其实施效果如何有待验证。构建科技特派员制度实施绩效评估指标体系，利用改进熵值法和官方统计数据，对中国省域科技特派员制度实施绩效进行实证评估，并对评估结果进行聚类分析。结果表明，中国大多数省份科技特派员制度实施绩效水平较低；根据实施科技开发项目、形成利益共同体、服务农民情况、推广服务和扶贫成效5个绩效评估维度，可以将中国内地31个省份划分为5种类型；即使是总绩效水平较高的地区，在科技特派员制度实施绩效方面也存在一些短板。     

Stabilizing and destabilizing mechanisms: A new perspective to understand business cycles

Economists believe that economic fluctuations can be smoothed by stabilization mechanisms, such as price adjustment, embedded in the economy. While price adjustment can be seen as a stabilization mechanism, are there mechanisms that can destabilize an economy? We find that as early as 1939, Harrod discussed a destabilization mechanism, the firm's investment adjustment, illustrated in his knife-edge puzzle. We build a macro-dynamic model with investment and price as the core macroeconomic variables. Our analysis shows that the interaction between the stabilization mechanism (price adjustment) and the destabilization mechanism (investment adjustment) generates fluctuations and cycles. However, due to price stickiness, the price adjustment mechanism may not be enough to stabilize the economy. In this case, a government stabilization policy is necessary for further stabilization. As this paper also addresses the microfoundations of Keynesian quantity theory, including the choice of output and investment in optimization, it can be related to traditional Keynesian economics, with a new perspective to understand business cycles.     

Seasonality and regional productivity in the Spanish accommodation sector

This study quantifies the impact of peak demand and seasonality on regional productivity in the Spanish accommodation sector. We then identify factors affecting seasonal fluctuations and their relative contributions to regional variations in seasonality. The results show that demand for accommodation in the peak season mainly determines productivity. Thus, improving a region's attractiveness as a tourist destination is most effective for tourism-based regional development. In addition, reducing seasonal variations has a non-negligible impact on productivity. A decomposition analysis reveals that providing climate-independent tourist attractions and attracting business travelers are effective in reducing seasonality.     

An intra-organizational perspective on supply management involvement in contracting services

The relationship between an agent (supply management) and a principal (client functional user) can be studied by using agency theory as a theoretical background. In this study, perceptions of conflict, information asymmetry and risk were examined in relation to perceptions of internal outcomes of supply management’s involvement in services contracting in an intra-organizational dyadic context. Structural equation modeling and regression analysis were used to analyze the nature of the relationships. The contribution is integrating a structured view of internal outcomes with three concepts from agency theory to help build a more comprehensive theory of intra-organizational relationships in the context of services contracting.     

PPP项目财务管理与会计核算分析

随着我国经济进步与快速发展,PPP项目在社会发展中的作用越来越明显,对于PPP项目来说,其已经在水利、交通以及水利等项目的应用中取得了巨大的优势,而且其也是我国城市建设与城市经济发展中非常重要的项目工程。基于此,论文先介绍了PPP项目的形成与国家政策的支持,阐述PPP项目的具体概念,分析PPP项目对财务管理与会计核算的作用,提出完善PPP项目会计核算工作的相关建议以及PPP项目公司各个阶段的会计核算分析。     

数字经济时代会计变革及对策

随着数字经济时代的来临，以人工智能技术为代表的现代信息技术越来越多地应用到会计工作中，会计工作将进入数字会计时代，向共享会计、管理会计、智能会计发展。为了适应数字经济带来的变化，会计机构要成为企业的“数据中心”，发挥管理和服务职能。会计人员要积极学习现代信息技术和管理知识，实现由核算型向管理型转型。