浅析会计舞弊的防范与治理

文章从职业道德、会计监管、会计信息、内部控制等方面入手,浅析如何建立和完善会计经济机制,防范和治理会计造假行为,减少会计舞弊案的发生。     

Influence factors for operational control and compensation in professional service firms

Professional service firms have distinct operational challenges due to the type of work that is transacted by the employees of these firms, and due to the nature of the employees themselves. In this paper, we develop and present factors that influence professional service operations in firms and compensation structures for professional service providers. We establish professional service influence factors, which we posit will impact agency relationships in professional service firms. That is, we hypothesize that professional service influence factors (PSIFs) will moderate the effect of task programmability and outcome measurability in predicting the use of behavior- or outcome-based compensation schemes (control strategy). Logistic regression is used on data provided by 192 professional service providers in order to examine the impact of the agency variables and moderating factors on control strategies. The results indicate that company- and profession-based factors have moderating effects on task programmability when predicting control strategy. We discuss the implications of our findings.     

Innovation in knowledge-based professional service firms. An integrated conceptual model*

ABSTRACT

The current paper offers a new conceptual model to understanding innovation processes in professional service firms, to make hidden relationships more explicit and to find out what are the issues still unexplored. The paper employs a systematic literature review, and draws upon original categorizations of extant literature, to identify main processes for each category of PSFs. It unveils connections among a wide range of factors setting a conceptual model for innovation pathways and highlighting neglected questions relevant from both the theoretical and the practical perspectives.     

The relationship between national culture and the use of professional services: Evidence from two cross-country studies

Each year, clients spend large sums on professional services, such as accounting services, legal services and consulting services. While research has found significant cross-country differences in organizations’ spending on professional services, we do not know why they occur. Inspired by the organizational buying behavior literature, this paper investigates the influence of national culture on the use of professional services, particularly management consulting services. As the use of professional services involves considerable uncertainties—particularly for the buyer—it can be assumed to be influenced by cultural differences regarding the level of Uncertainty Avoidance, Individualism and Masculinity. By drawing on two independent cross-country studies, we show that organizations in high uncertainty avoidance and individualistic cultures use professional services less than organizations in low uncertainty avoidance and collectivist cultures. We found no relationship between Hofstede's dimension of Masculinity and the use of professional services. The findings contribute to the theorizing on how the cultural context influences organizational buying behavior and the purchasing of professional services.     

The Exploitation of Sports Market Forces： Case Study of American Professional Franchises

Three market forces play into the hands of American professional sports franchises, which are leagues, cities and monopoly power. In consideration of the American professional franchises, this paper studies how teams exploit the three market forces and achieve the optimal revenue.     

抓好实践教学环节 为学生寻回自信

旅游教育产生并服务于旅游产业的发展,应用型人才的培养目标是旅游管理专业本科教育的重要取向。学科的应用性决定了实践教学在旅游本科教育体系中的重要地位,专业实习是其中的重要环节,在整个教学体系中具有全局性意义,关系育人质量和专业发展。     

基于CDIO理念的工商管理专业能力与教学改革探讨

CDIO作为国际高等工程教育改革的一种颠覆性的教育模式,以培养学生的适应和生存能力为重点,注重知识传授、素质提高、能力培养的协调发展。通过实地调研,发现目前我国高等学校工商管理教育远远不能满足职场需求,这一问题成为高等院校工商管理人才培养的瓶颈。     

中国大企业税收专业化管理演进方向和演进策略

中国大企业税收专业化管理模式经过三年多的探索,取得了一定的成绩,但也存在方向不明、两种范式并存、地方特色过多、国际规范不足、税收专业化管理水平低等问题。为适应大企业税收专业化管理国际趋势,建议将中国范式的税源专业化管理下的大企业专业化管理并轨于国际范式大企业税收专业化管理,并以此为基础,培育其成长为国际范式的中国基于纳税人类别的专业化管理。演进的策略:一是制定中国大企业税收专业化管理框架,二是完善大企业税收专业化管理机构,三是优化大企业税收专业化管理职能,四是加强中国大企业税收专业化管理团队建设,五是加快信息化建设,提高信息保障水平。     

高职院校《进出口商品归类》教学的探讨

近年来,高等职业技术教育蓬勃发展,加入W TO后,不少学校更希望以此为契机,大力发展国际经济与贸易专业的高职教育。《进出口商品归类》是高职院校国际经济与贸易专业中开设的专业技能类课程,也是一门实用性强的新课程,在教学实践中会不可避免地碰到一些问题,文章拟对此进行研究,提出个人见解,以促进国际经济与贸易高职教育的健康发展。     

职业经理人、组织地位赋予与企业创新——来自家族企业的经验证据

职业经理人与家族企业有效融合是促进企业创新的先决条件。聚焦家族企业赋予职业经理人组织地位这一融合途径,探究家族企业赋予职业经理人组织地位对企业创新的影响。结果表明,家族企业赋予职业经理人组织地位能够促进企业创新;相较于约束型社会情感财富,延伸型社会情感财富对职业经理人组织地位赋予与企业创新关系具有更显著的促进作用。异质性分析发现,处于经理人市场发达地区、从属高技术行业以及信息透明度较高的企业,职业经理人组织地位赋予对企业创新的促进作用更显著。进一步研究发现,职业经理人的企业家精神在职业经理人组织地位赋予与企业创新关系中发挥中介作用。研究结论可为理解家族企业如何与职业经理人有效融合,进而促进创新提供新的经验证据。