我国银行卡受理市场发展状况与国际经验借鉴

我国银行卡产业发展进程中面临的一大突出瓶颈是受理环境建设相对滞后,这极大地限制了银行卡市场潜力的充分挖掘。而受理市场整体规模不足,资源配置结构不够合理等,是我国银行卡受理环境建设中存在的最主要问题之一。本文对我国银行卡受理市场的现状及存在的主要问题进行了分析,并与美国、韩国银行卡受理市场进行了比较,对我国银行卡受理市场建设提出了政策建议。     

高管人员薪酬与上市公司经营绩效相关性分析——来自沪、深A股市场制造业上市公司的经验证据

本文以我国沪、深两市2004年A股制造业上市公司样本作为研究对象,从上市公司年度经营绩效以及管理人员报酬等相关信息着手,对上市公司经营绩效、公司规模、国有股比例、高管持股比例与高管人员的薪酬之间的相关性进行了实证分析,以探讨上市公司高层管理人员薪酬与公司绩效的内在关系。     

Is there an inverse U-shaped relationship between pay and performance?

Given the increasing concerns about the escalation in executive compensation, this study aims to provide new insights into the link between executive pay and firm performance by empirically testing for an inverse U-shaped relationship. For this purpose, we re-examine the relation using a nonlinear model. Our results show a significant inverse U-shaped relationship between executive pay and firm performance. The finding provides support for both optimal contracting and managerial power theories with the former dominating at low level of firm performance and the latter dominating at high level of firm performance.     

CPA职业道德博弈分析

本文运用博弈分析方法对CPA职业道德进行了分析,发现CPA职业道德状况是CPA审计市场诸因素的复合函数,分别运用不完全信息动态博弈和静态博弈方法,对CPA审计机制和CPA行业内部的诸因素对CPA职业道德的影响进行了分析,并提出了相应的治理对策。     

Accelerating leadership performance at the top: Lessons from the Bank of America's executive on-boarding process

This article examines the critical role that on-boarding processes play in the successful development of executive leadership talent. It is based on an in-depth case analysis of one organization's sophisticated on-boarding intervention. Specifically, we explore the potential of these interventions both to pre-empt leadership failures and to accelerate the knowledge and relationships necessary to step into an executive role. Lessons are provided on designing on-boarding interventions for senior leaders.     

Interpreting IS alignment: A multiple case study in professional organizations

This paper centers on the interpretation attributed by organizational members to the information systems (IS) alignment concept. Its objective is to study IS alignment in professional organizations. Specifically, it reports on an interpretive study conducted in five Chilean organizations; four professional and one entrepreneurial, of which two are private and three are public. The theoretical background of our study is derived from three IS strategic alignment conceptualizations: managerial, emergent and critical. These concepts formed our theoretical framework that guided data collection and analysis. The study centers on the meanings organizational members assigned to IS strategic alignment, as well as their views on the barriers that hinder achieving this level of organizational integration. The analysis results are summarized in seven hermeneutic themes that point out the different connotations the organizations assigned to IS alignment. The significance of the findings are summarized in four insights that formulate theoretical and practical implications. These insights refer to: (1) the difficulties of achieving alignment for professional organizations, particularly public ones, (2) the limitations these organizations have in being agile, (3) the rationale for acquiring technology and determining IT skills, and (4) the imperative meaning that CIOs attribute to IS alignment. The paper concludes with a reflection on the limitations and relevance of the research.     

压力的根源与组织压力管理机制的建构

论文对职业压力的概念进行了综述,并对职业压力及其特征进行了界定,分析了压力的来源与我国企业压力管理的现状,并提出了组织压力管理机制建构的应对策略。     

人工智能潜在替代风险与员工职业能力发展:基于员工不安全感视角

随着智能科技的蓬勃发展,人工智能+在有助于生产和生活的同时,也为员工的职业发展带来了挑战。本文采用机器学习算法计算我国各类职业潜在替代风险,在此基础上深入探讨了潜在替代风险对员工不安全感与职业能力发展的影响。基于13158条职业数据和808份调查问卷的分析,研究发现:我国职业面临着较强的人工智能潜在替代问题的威胁,潜在替代风险高中低的比例分别是52.80%、25.72%和21.48%;潜在替代风险最低的职业大类是企业、事业单位负责人,最高的是生产、运输设备操作人员及有关人员。进一步地,人工智能潜在替代风险在质量性不安全感与职业能力发展间起负向调节作用,当潜在替代风险高时,质量性不安全感对职业能力发展的正向影响作用更小,当潜在替代风险低时,质量性不安全感对职业能力发展的正向影响作用更大。人工智能潜在替代风险对数量性不安全感与职业能力发展的U型关系起正向调节作用,当潜在替代风险高时,数量性不安全感对职业能力发展的U型效应更强,当人工智能潜在替代风险低时,员工数量性不安全感对职业能力发展的U型效应更低。本研究丰富了人工智能领域与职业能力发展的实证研究,为新时代人才培养和技能转型提供建议。     

Valuing executive stock options: performance hurdles, early exercise and stochastic volatility

Accounting standards require companies to assess the fair value of any stock options granted to executives and employees. We develop a model for accurately valuing executive and employee stock options, focusing on performance hurdles, early exercise and uncertain volatility. We apply the model in two case studies and show that properly computed fair values can be significantly lower than traditional Black–Scholes values. We then explore the implications for pay-for-performance sensitivity and the design of effective share-based incentive schemes. We find that performance hurdles can require a much greater fraction of total compensation to be a fixed salary, if pre-existing incentive levels are to be maintained.     

Reconceptualizing professional service firm innovation capability: Scale development

Building on capability theory, this paper presents a reconceptualization of the innovation capability construct within a knowledge-intensive service context, specifically, professional service firms (PSFs). Employing a rigorous multi-stage scale development process we interviewed 37 participants and surveyed 463 respondents across a wide range of PSFs including lawyers, accountants, consulting engineers and management consultants. The results of exploratory and confirmatory factor analyses highlight the multi-dimensional nature of innovation capability within this context. Three dimensions were identified: client-focused, marketing-focused, and technology-focused innovation capability. We provide evidence of face validity, content validity, convergent and discriminant validity, nomological validity and reliability of our scale. Our scale offers a new way to measure innovation capability within PSFs and highlights the need to move beyond the narrow manufacturing mind-set focus of prior innovation research. Implications for theory and practice are discussed.