Beyond the Stalemate of Economics versus Ethics: Corporate Social Responsibility and the Discourse of the Organizational Self

The purpose of this paper is to advance research on CSR beyond the stalemate of economic versus ethical models by providing an alternative perspective integrating existing views and allowing for more shared dialog and research in the field. It is suggested that we move beyond making a normative case for ethical models and practices of CSR by moving beyond the question of how to manage organizational self-interest toward the question of how accurate current conceptions of the organizational self seem to be. Specifically, it is proposed that CSR is not a question of how self-interested the corporation should be, but how this self is defined. Economic and ethical models of CSR are not models of opposition but exist on a continuum between egoic and post-egoic, illusory and authentic conceptions of the organizational self. This means that moving from one to the other is not a question of adopting different paradigms but rather of moving from illusion and dysfunction to authenticity and functionality, from pathology to health.     

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。     

Conceptions of Learning and Approaches to Learning—A Phenomenographic Study of a Group of Overseas Accounting Students from Sri Lanka

This study explores conceptions of learning (SCL) and approaches to learning (SAL) of a group of Sri Lankan students studying accounting in an Australian university. The focus is on how cultural background and home country learning experiences shape SCL and SAL of these students. This research is based on the phenomenographic method, and semi-structured interviews are used for data collection. The results indicate that the interviewed students have lower-order conceptions of learning, and show characteristics of surface learning. Although the social approval motive was dominant in these students, it was not manifested in an achieving approach. Students in this study embrace the pedagogical tradition of the West, and engage in deep learning when they are exposed to research or practice-based assessments. Remnants from years of secondary education and aspects of a collectivist culture play a vital part in the ways in which these students perceive and approach learning. In addition, preconceptions of accounting as a vocation and a discipline strongly embedded in practice, drive learning conceptions and learning approaches.     

Celebrating 20 Years of Publication of Accounting Education: an international journal: 1992–2011

This paper describes the background to the establishment of Accounting Education: an international journal, as well as an outline of its distinctive characteristics, including the international focus of the journal both in relation to the composition of its Editorial Boards and its authorship since its launch in 1992. A thematic analysis of papers for the second decade of the journal is incorporated, together with insights as to the future directions in accounting education. As the 20-year milestone of the journal was reached Professor Richard M. S. Wilson completed his term of office as founding Editor, and a new Editor took over. The paper recognises Professor Wilson's efforts in establishing an international journal devoted to publishing accounting education research relevant to practitioners, academics, trainers, students, researchers and professional bodies.     

辽宁县域经济发展的对策和措施

辽宁县域经济的发展对促进区域经济协调发展具有重要意义。目前,辽宁省县域经济发展中还存在着区域分工理念落后、经济发展不平衡、中心城市对周边城市带动和辐射作用不强、缺乏统一规划等问题。有效促进辽宁县域经济的可持续健康发展,政府应健全政策法规,营造良好的外部环境;培育与应用区域智力资本,构建人才流动信息网;发展金融业,支持县域经济发展;发展特色经济,创造县域经济的比较优势;发展农村城镇,实现城乡一体化;实施新型产业发展战略,发展优势产业。     

Women in Management in the New Economic Environment: The Case of India

Liberalization of the Indian economy has created considerable employment opportunities for those, including women, who possess marketable skills and talent. Historically, women in India have not enjoyed a good status in workplace settings whether in managerial or operative roles. This traditional positioning of women has restricted the intensity of their efforts towards realizing the benefits of the globalisation process. An attempt has been made in this contribution to highlight the important issues relating to women in management in the Indian context. The messages from a review of the literature are analysed. Research evidence from various sources is presented to highlight the dynamics of developments in the status of Indian women managers. The contribution discusses the main aspects of the historical, socio-cultural and economic factors influencing women managers: issues concerning gender-based stereotypes; the main barriers to women's movement to top managerial positions; the impact of developments in information technology (IT) on women managers; and the way forward. Results from two research projects are also presented. The analysis has important messages for practitioners and contributes to women's studies and management in the Indian context.     

Beyond strategic human resource management: is sustainable human resource management the next approach?

Strategic human resource management (SHRM) emerged as a dominant approach to human resource management (HRM) policy during the past 30 years. However, during the last decade, a new approach to HRM has evolved. This approach has been labelled sustainable human resource management (sustainable HRM). It is an approach that seeks to link HRM and sustainability. The term sustainability is fraught with semantic difficulties, as is conceptualising its relationship to HRM. Consequently, sustainable HRM is viewed in a variety of ways. This paper examines the major features of SHRM, some of the meanings given to sustainability and the relationship between sustainability and HRM. It then outlines the major characteristics of sustainable HRM. Although there are a diversity of views about sustainable HRM, this approach has a number of features which differentiate it from SHRM. It acknowledges organisational outcomes, which are broader than financial outcomes. All the writings emphasise the importance of human and social outcomes. In addition, it explicitly identifies the negative as well as the positive effects of HRM on a variety of stakeholders; it pays further attention to the processes associated with the implementation of HRM policies and acknowledges the tensions in reconciling competing organisational requirements. Such an approach takes an explicit moral position about the desired outcomes of organisational practices in the short term and the long term. Sustainable HRM can be understood in terms of a number of complimentary frameworks.     

Supply Chain Risk Management Approaches Under Different Conditions of Risk

A recent Deloitte study of 600 Supply Chain and C‐Level executives revealed that 45% felt that their supply chain risk management programs were only somewhat effective or not effective at all, while a mere 33% used risk management approaches to proactively and strategically manage supply chain risk based on conditions in their operating environment. Using a two‐method approach, the research summarized in this paper investigates the effectiveness of different supply chain risk management approaches by examining how performance varies when these approaches are applied under different risk conditions. The results counter prevailing knowledge regarding the appropriate use of such widely acknowledged risk management approaches as postponement and speculation, and highlight the dangers of functionally isolated decision making. The results lend credence to increasing calls for interdisciplinary research to address broad‐based supply and demand chain problems, and support the need to utilize performance metrics such as net profit to accurately assess supply chain decisions.     

宁波承接国际服务外包的SOWT分析及路径选择

国际服务外包日益成为企业提高核心竞争力的战略选择,新一轮服务业产业转移在世界范围内推进。本文用SWOT分析法剖析了宁波服务外包业存在的优势、劣势以及面临的机遇、挑战。最后在此基础上,对宁波国际服务外包业发展给出了基本的路径。宁波应该高度重视服务外包的作用,扬长避短,积极融入承接国际服务外包的时代潮流中去。     

浙江省农居分布的类型与优化对策

浙江省农居分布长期以来处于自然自发状态中,主要呈现"一"字状、"非"字状、树枝状、簇群状、圈层状、"U"字状、触须状和散点状等八种类型,存在着布局松散、用地粗放和设施配套效率较低等问题,不利于农民提高生活质量、降低生活成本、保护农村地区生态环境.文章提出从空间和时间维度同时优化农居分布的总体思路和分类优化途径,在一个较长的时期内逐步推进浙江省城乡空间整体协调发展.