Strategic management accounting in close inter-organisational relationships

This paper provides a conceptual comparison between the ‘mainstream strategic management accounting’ literature, the ‘accounting and strategising’ literature and ‘strategic management accounting (SMA) in close inter-organisational relationships’. It concludes that ‘SMA in close inter-organisational relationships’ shares some important characteristics with the ‘accounting and strategising’ literature. Important differences were found, too, though. These mainly concerned the need to understand individuals working for close partners as preparers of strategic information; the need for disaggregated accounting information about unique connections to close partners and about the role of indirect benefits that follow from close connections and the need for the company to not only collect information but also disperse diverse information within close inter-organisational relationships. Through an intensive case study of a global robot manufacturer, Robotics, this paper also provides novel empirical evidence on ‘SMA in close inter-organisational relationships’. For instance, SMA practices included indirect benefits, something mainly neglected in the existing literature on SMA. These indirect benefits involved a close customer's willingness to invest time and effort in Robotics’ technological development, thereby contributing to Robotics’ ability to attain revenue gains in its interactions with other customers. Our findings also have important implications for the ‘inter-organisational accounting’ literature, for instance, by highlighting the need to link more explicitly strategic decision-making with the current interest in the role of accounting in inter-organisational dynamics.     

分层分类的高职院校兼职教师队伍建设研究

本文在分析高职院校兼职师资力量现状的基础上,结合战略性人力资源管理关于异质化人力资源管理的四象限原理,提出开展人力资源管理规划,完善师资队伍战略配置,完善基于双层双元原则的培训开发体系,建立以战略为导向的绩效评价机制,建立战略性兼职教师人才激励机制等对策,并进一步提出完善分层分类的战略性高职院校兼职教师队伍建设对策。     

AN ANALYSIS OF SUPPLY CHAIN COLLABORATIONS AND THEIR EFFECT ON PERFORMANCE OUTCOMES

This research examined how operational outcomes, relational outcomes and business performance are affected by a collaboration project between buyers and suppliers in a supply chain. It is hypothesized that interdependence of knowledge and process, supply chain partner insight, and the level of collaboration between the firms affect the outcomes of a collaboration project. Survey data from buyers and suppliers from a wide range of industries and organizations were used in this analysis. Among these participants, higher levels of collaboration led to improvements in operational and relational outcomes, which together led to improvements in asset utilization, competitive position, organizational performance, and profitability.     

陕西发展战略性新兴产业的路径选择研究

加快培育战略性新兴产业是陕西发展现代产业体系、推进工业经济转型升级的重要途径。陕西发展战略性新兴产业面临多重有利和不利条件。文章利用陕西2001-2011年时间序列数据构建了一个多元回归模型,分析发现,新兴产业发展与固定资本、人力资本、经济发展水平、科研投入和政策环境之间存在显著的正相关关系。据此提出陕西在发展战略性新兴产业过程中,要增强自主创新能力、提升投融资水平、加大市场培育力度、创造有利政策环境等具体建议。     

长株潭城市群战略性新兴产业集成创新模式研究——基于创新动因的视角

战略性新兴产业是发展低碳经济的支撑,集成创新是其创新的主导模式。通过分析战略性新兴产业的特点、现状和集成创新的优势,从创新动因角度探索了战略性新兴产业集成创新模式分为外力推动型和内力驱动型,其典型组织模式有官产学研、企业技术联盟等,其有效实施途径有建设工业园区、建设大学科技园、组建重点实验室等,并总结了长株潭城市群战略性新兴产业集成创新的成功典例。     

不确定环境下的企业战略设计模式

本文通过对传统企业战略设计模式的再思考 ,并从企业战略设计的实际情况出发提出 :当企业面对不确定环境时 ,战略思维方式应该从线性向非线性转变 ,从而提高企业战略在不确定环境下的“预见”力和应变能力。本文建立了一个基于战略转换的战略形成、实施同步并行的企业战略设计模式 ,来达到在复杂、不确定的环境中获取持续竞争优势的目的。     

论我国外空知识产权的国内立法战略

外空的知识产权问题是伴随着外空活动的商业发展而逐渐出现的。由于现有的国际外空法律文件和有关知识产权的国际公约均没有对外空活动的知识产权作直接规定,使许多国家的企业在推进空间技术进步和开发太空新产品的过程中,在知识产权问题上遇到了冲突与尴尬。因而,近些年来一些发达国家开始利用空间的潜力来表达外空活动中的知识产权问题,并力图形成世界范围的知识产权标准及其在国际上立法的可行性。在这种情况下,中国需要作出战略选择。     

质量能力对制造企业升级影响的实证研究——战略导向的联合调节作用

在文献综述的基础上,探讨了质量能力对企业升级的影响,构建了战略导向对两者间关系影响的权变模型,并利用来自浙江制造企业的调查数据进行实证研究。结果表明:质量探索和质量开发对企业升级有显著的正向作用;低成本战略正向调节质量探索和质量开发与企业升级的关系,差异化战略正向调节质量探索与企业绩效的关系,负向调节质量开发与企业升级的关系;两种战略导向对质量探索与企业升级的关系具有正向联合调节效应。     

Strategic niche management of social innovations: the case of social entrepreneurship

Strategic niche management (SNM), a tool to understand and manage radical socio-technical innovations and facilitate their diffusion, has always departed from a technical artefact. Many radical innovations, however, do not revolve around such an artefact. Social entrepreneurship is a new business model that combines a social goal with a business mentality and is heralded as an important new way to create social value such as sustainability. This study examines if and how SNM can be applied to such a social innovation. It identifies theoretical and practical limitations and proposes solutions. The main conclusion is that SNM can be used to analyse radical social innovation, although it requires rethinking the initial entry point for research and management. Exemplifying quotes are proposed as an alternative. Second, this paper suggests using values to describe niche–regime interaction as a better way to anticipate future niche–regime interactions.     

A structured approach to conflict prediction in information systems strategy implementation

Organizational power and politics are the central issues of this paper. By developing a model of organizational power it is possible to determine whether an organizational change initiative is likely to be politically feasible. The formal model described has been derived largely from research reported in the social sciences. The modelling process involved using formal methods, in logic and entity relationship analysis, to discover an effective and consistent means of representing key organizational power concepts. The result is an advisory expert system called MP/L1 that can be employed by change agents to predict likely sources of potential resistance to major change initiatives and to suggest tactics that might be effective in combating anticipated resistance. Industrial experience with MP/L1 to date indicates that it has significant potential as a change management tool within the IS strategy-implementation domain. © 1998 John Wiley & Sons, Ltd.