基于组织惰性视角的组织理论演进路径研究

组织演进的过程也即组织惰性的克服过程。从克服组织惰性的视角出发，文章认为古典管理理论所倡导的“一场全面的心理革命”、行为科学理论对人的关注、管理科学理论对组织管理的重新认识以及当代组织理论所推崇的开放系统与组织学习理念，都是在打破传统组织理论范式的基础上建立起来的。人们正是在不断克服组织惰性的过程中推动组织理论与实践的创新。     

转移支付审计中应正确处理的几个关系

本文立足于近年的审计实践,根据十一五规划和十七大确定的财税改革目标,提出应处理好转移支付审计与公共财政改革、社会经济发展、加强依法行政的关系,以综合绩效审计为着力点和落脚点,监督与服务并重,公平与效率兼顾,促进规划、计划与资金管理的结合,促进转移支付政策效益和整体效益的提高。     

通用装备供应链绩效评价指标体系研究

在通用装备供应链管理研究的背景下,从通用装备供应链绩效的概念入手,以部队用户通用装备保障需求为导向,对通用装备供应链绩效评价体系进行层次划分和构建。     

When does incentive compensation motivate managerial behaviors? An experimental investigation of the fit between incentive compensation,executive core self-evaluation,and firm performance

We develop and test an integrative model that examines the fit between compensation schemes, executives' characteristics, and situational factors. We propose that a fit among all three factors is crucial to motivate desirable managerial behaviors. Using a specially designed management simulation, our study demonstrates that the effectiveness of incentive compensation to motivate managerial behaviors depends on executives' core self-evaluation and firm performance. Our results show that, relative to fixed salary compensation, executives with higher core self-evaluation respond to incentive compensation with greater perseverance, competitive strategy focus, ethical behavior, and strategic risk taking during organizational decline. However, these interaction effects are not present during organizational growth. Our theory and empirical evidence provide significant insights into the complex relationships among compensation schemes, executives' characteristics, firm performance, and managerial behaviors. Copyright © 2012 John Wiley & Sons, Ltd.     

Management succession and financial performance of family controlled firms

This paper examines the immediate and long-term impacts on financial performance of 124 management successions within Canadian family controlled firms. When family successors are appointed, stock prices decline by 3.20% during the 3-day (−1 to +1) event window, whereas there is no significant decrease when either non-family insiders or outsiders are appointed. However, a cross-sectional analysis indicates that the negative stock market reaction to family successors is related to their relatively young age which may reflect a lack of management experience rather than their family connection per se. Investors are uncertain about the “management quality” of family successors who have less established reputations than more seasoned non-family insiders and outsiders. Non-family member appointments tend to follow periods of poor operating performance implying that there might be more scope for improvement when a non-family successor is appointed. Unlike the US sample in McConaughy et al. [McConaughy, D.L., Walker, M.C., Henderson, G.V., Mishra, C.S., 1998. Founding family controlled firms: efficiency and value, Review of Financial Economics 7, 1–19.], which indicates that the median percentage of votes held by controlling families is less than 15%, the Canadian sample indicates a more concentrated ownership with the median percentage of family controlled votes exceeding 51%. Of the firms in our sample, 62% use dual class capitalization to maintain control within the family.     

基于铁路多元经营企业双重属性的绩效评价方法研究

对铁路多元经营企业绩效评价现状进行分析。根据财政部《国有企业效绩评价指标体系》，结合铁路多元经营企业出资人意愿，提出一套导向明确的企业绩效评价指标体系。     

Examination of the effects of the relationship marketing orientation on the company performance

The research objective is to examine empirically the relationship marketing and its successful implementation in Turkish Beverage Companies. Three scales were used to generate the data. Relationship marketing scale, environmental factors scale and company performance scale. Some of the variables in questionnaire used as control variables that reflect company-specific characters namely, company size, business type and sales volume. First the main effect of relationship marketing orientation on company performance was assessed, and then the moderating effect of environmental factors on the relationship between relationship marketing orientation and company performance was estimated by using multivariate techniques.     

从BSC的应用看我国企业绩效管理的误区

平衡计分卡(BSC),在国外已经被证明是非常有效的战略性绩效管理工具,但是在我国许多企业应用的结果大多是失败。无论使用BSC或者其他的绩效管理方法,我国企业的绩效管理水平依然没有明显改善。本文认为,我国企业对绩效管理的认识,对BSC等绩效管理方法工具的认识存在误区。本文从BSC的应用,分析这些误区,给出提高绩效管理水平的建议。     

Shared knowledge and product design glitches in integrated product development

Product development processes based on the joint collaboration of the cross-functional team, suppliers, and customers can minimize project glitches. Glitches in the product development project can cause project cost over-runs and delay a project past when first mover advantages are possible. While previous theoretical work has suggested a negative relationship between shared knowledge and product development glitches, empirical studies have not identified how different types of shared knowledge are associated with each other and the design glitches. This study proposes a model of the relationship between specific types of shared knowledge and design glitches in integrated product development (IPD) projects. We test our model using a sample of 191 projects from the automotive industry in the United States. The major findings were that: (1) shared knowledge of the development process can be built by improving a team's shared knowledge of customers, suppliers, and internal capabilities, (2) shared knowledge of the development process for a project reduces product design glitches, and (3) reduced product design glitches improve product development time, cost, and customer satisfaction.     

供应商供应绩效评价指标体系的建立与控制

随着供应链管理理论的发展，企业角色及外部需求的变化，竞争的加剧，以及信息技术飞速发展所带来的革命性影响。供应商供应绩效评价受到了越来越广泛的关注和日益深入的讨论并逐步在实践中采用。文章主要对供应商绩效评价指标体系进行研究，目的是能够符合对供应商的动态跟踪评价，同时有助于对供应商的有效控制。