浅析会计信息系统实施与评价

计算机技术的蓬勃发展,使得企业办公更加智能化、效率化。由于传统手工记账具有容量小的弊端,无法处理大、中型企业庞大的金融数据。企业运用计算机处理繁杂财务工作的突出效果,间接吸引了大批科技企业加快对企业财务应用系统的研发速度。针对会计信息系统应用中的问题,急需对系统进行改造升级,保护财务数据安全;聚焦会计信息管理,提高专业人员素质;严于监管,战略转变,突破技术壁垒。     

Shattered but smiling: Human resource management and the wellbeing of hotel employees during COVID-19

The purpose of this paper is to explore the human resource management (HRM) practices adopted by hotels during COVID-19 and to examine the impact of COVID-19 on the wellbeing of hotel employees using qualitative thematic analysis. This study presents HRM practices that organizations can use to effectively manage employees in uncertain times. There is compelling evidence that employee-centered HRM practices strongly impact employee wellbeing. This paper integrates the insights from an HRM framework for wellbeing using a job demands-resources model. The paper identifies themes that confirm and extend existing theories and models of wellbeing. The findings are important for policy makers by offering guidance for managing people effectively during tough times.     

Feelings of ownership and volunteering: Examining psychological ownership as a volunteering motivation for nonprofit service organisations

Given many nonprofit service organisations rely on volunteers to provide valued services to their communities, examining the factors that impact the retention and recruitment of volunteers is of central importance for the success and longevity of many community-based services. Psychological ownership is a phenomenon whereby objects that are not physically or legally possessed can be the target of ownership feelings. While such psychological ownership has been examined in the paid-employment literature as an antecedent for prosocial behaviours, there has been no examination of psychological ownership within the volunteering literature. As such, this paper examines the role of psychological ownership as a factor in volunteer retention for predominantly community-based nonprofit service organisations by examining how the sense of ownership over the nonprofit service provider affects volunteering attitudes and intentions. Alongside ownership, previous volunteering behaviours, and time pressures are also examined as contributing factors. Results indicate that volunteering does increase ownership perceptions, and those ownership perceptions have positive outcomes for volunteering behaviours. However, time pressure is a significant moderator of these relationships and different volunteering behaviours can be observed for high and low time-pressured volunteers.     

Barriers toward purchasing from online travel agencies

Online travel agencies (OTAs) are expanding their services to many segments of the travel and tourism industry. While they are beneficial to travelers, OTAs also face a great deal of consumer resistance. However, prior literature has largely focused on travelers’ adoption intentions toward OTAs, scarcely exploring the causes of such resistance. Addressing the gap, this study extends the innovation resistance theory (IRT) to examine the barriers to positive purchase intentions toward OTAs. A mixed method research design with open-ended essays and cross-sectional survey is used to test the proposed model. Findings suggest that benefits barrier is the chief inhibitor of purchase intentions. In comparison, privacy and security concerns and the vulnerability barrier show positive association with intentions. As a moderator, visibility influences the strength of the association between benefits barrier and purchase intentions. Further, the strength of this association differs among young, middle-aged, and old users.     

The impact of the challenge and hindrance stress on hotel employees interpersonal citizenship behaviors: Psychological capital as a moderator

This study investigates the relationships between challenge and hindrance stressors and hotel employees’ interpersonal citizenship behaviors (ICB). The study also tests the moderating role of hotel employees’ psychological capital (PsyCap) on the aforementioned relationships. Data were collected from 213 U.S. hotel frontline employees. The results showed that both challenge and hindrance stress had a negative relationship with ICB. PsyCap was found to moderate both relationships. Implications for hospitality researchers and industry practitioners are discussed along with the limitations and suggested avenues for future research.     

Measurement of Variables Involved in the Design of a Training Study: Practical Experience Undertaken in a Sports Organisation

This article describes the process for preparing a survey, which will be used to measure relevant variables, which are involved in a study of training needs in a Spanish sports organisation. The variables which have been considered are: problems and difficulties in carrying work of specific positions; “strong points” in carrying out this work; usefulness of the training received in facing and solving the above-mentioned problems and difficulties; usefulness of the training received in acquiring and strengthening these “strong points” in carrying out work; opinion and suggestions with respect to future training. Due to the applied nature of the study, a data collection methodology was designed which was based on interviews and group discussions with a representative sample of workers. Finally, the predictive capacity of perception, which workers have, of their motivation at work was clearly shown in order to then identify different attitude and conduct patterns.     

中国股市反应偏差的投资者心态模型

在行为金融学理论中,投资者心态模型将投资者的心理偏差当作反应偏差的源泉,但这些投资者心态模型对于发展时间较短、具有区别于成熟市场的独特市场制度和社会环境的中国股票市场而言,存在适用度问题。分析中国股票市场投资者普遍的投机心理等要素,运用改进了的HS模型,根据股票市场的习惯,分别对一个牛市周期和熊市周期进行验证得出,投机心理支配下的机构投资者和个人投资者的相互作用是导致反应偏差的主要原因。     

我创新因为我是主人翁:心理所有权对创新行为影响机制的被调节中介研究

以华南地区40个制造型企业的529名员工为样本,通过构建被调节的中介模型,分析心理所有权对创新行为的影响以及该影响的具体作用机理。研究发现:心理所有权对创新行为存在显著正向影响;义务感知在心理所有权对创新行为的影响过程中具有显著中介作用;工作压力在义务感知对创新行为的影响过程中具有显著负向调节作用;工作压力对整个中介模型具有显著负向调节作用。     

The impact of cultural exceptions: audiovisual services trade and trade policy

Audiovisual services such as music and movies in digital formats have gained substantial importance over the last decade, while remaining one of the sectors with the lowest number of commitments by WTO members. Based on a novel data set, this article analyses the role of trade restrictions on audiovisual services in a gravity model. We find that countries with WTO commitments trade more audiovisual services, while both exports and imports are lower for countries which impose policies to curb inflows of foreign cultural services.     

基于师生心理契约量表的高校本科生学习行为评价及引导

“大数据时代”的时代背景下,统计学作为一门搜集和分析现象数量特征的方法论科学正面临着一轮新的机遇与挑战,因此培养高素质创造型统计学人才成为经济和社会发展的关键。基于此,以统计学专业为例,选取东、中、西部三所财经类高校统计学专业师生为调查样本,采用师生心理契约量表,分别从教师与学生视角评价学生各类学习行为履行情况,讨论统计学专业本科生学习行为中的优势与劣势,测度对综合学习素质影响大和与其相关性强的因素,探讨教师与学生评价的契合程度,并据此提出了具体的提高本科生学习素质的策略性意见,为各高校有针对地改进学生管理模式和提高学生培养质量提供参考建议。