The roles of implementation and organizational culture in the HR–performance link

This article attempts to (1) explore the process by which a high-performance work system (HPWS) affects firm performance and (2) demonstrate the mediating role of implementation and organizational culture in the HPWS-performance link. The proposed model was tested using a sample of 243 Hong Kong and Taiwanese firms operating in Guangdong, China. The results from the present study supported the hypothesized mediation of implementation and organizational culture on the HR–performance relationship. This study offers important insights into the mediating mechanism of the HPWS-performance research. Implications for research and managerial practices are provided.     

Human resource management in developing economies: a comparison of India and Thailand

This paper reports the results of surveys of firms that were conducted both in India and Thailand. The surveys centred on a wide range of human resource management practices (staffing, training, compensation and evaluation). The sample consisted of both the subsidiaries of multinational corporations and locally owned companies. Statistical analysis suggests pronounced differences in employment practices between India and Thailand in some areas, while considerable similarities in other areas. The study controls for a variety of organizational factors (e.g., firm size, ownership (foreign versus domestic), union status).     

The ‘old’ and ‘new’ competition and Malaysian manufacturing firms: a case study

The majority of empirical studies dealing with production processes, work organization and industrial relations practices have been conducted in advanced industrial nations. This article reports on a study of the changing nature of work organization and industrial relations policies in the developing economy of Malaysia. It explores the broad patterns of change in human resource management, technology and work organization among Malaysian manufacturing firms in the context of Best's ‘old’ and ‘new’ competition. The question that arises is: does the evidence reveal that Malaysia is embracing elements of the ‘new competition’, or is it still locked into a regime of mass production, or both? The article argues that the ‘old’ and the ‘new’ competition should not be treated as a simple, straightforward duality model of development. The distinction between the two approaches is sometimes blurred and not so clear-cut. The case study observes that both systems could be operating side by side at the same time within an organization. Since the Malaysian manufacturing sector is expected to shift from simple assembly and process-type operations using labour-intensive techniques to the more advanced and higher value-added industries, greater investment in HRD to upgrade the skills of the work-force and the adoption of appropriate industrial relations policies that emphasize decentralization, greater employee involvement and continuous innovation will become crucial. To be able to compete successfully in the global economy would require a change in focus in the adoption of industrial relations and human resource development policies. For Malaysia to realize its aspiration to become an industrialized and developed nation by the year 2020 would require radical changes in those policies within the context of an integrated approach to economic and industrial planning.     

The use of flexible employment arrangements: some new evidence from Greek firms

The present study attempts an examination of the extent to which Greek firms use flexible employment arrangements, the kind of jobs in which they are used and the factors affecting their use. It concentrates on three types of flexible work: temporary workers, independent contractors and subcontractors. Drawing upon data from a sample of seventy-five companies, it identifies factors affecting: a) firm's decision to use flexible forms of work or not and b) the percentage of flexible workers used.

The main findings indicate that different types of flexible worker are used by the same firm for the accomplishment of different kinds of job and are affected by different factors. Training costs and monitoring problems appear to be the most influential factors explaining the use of temporary workers, while low frequency of specialized tasks is the main factor affecting the use of independent contractors and often the recourse to subcontractors. Results from the Greek national context would add to existing evidence on this important issue.     

Consultation and communication in family businesses in Great Britain

Nationally representative data on family businesses are available in the 1998 Workplace Employee Relations Survey, alongside comparable information for other types of firms. We use these data to compare differences in the use of different consultation and communication procedures. We cover such practices as the use of direct communication schemes (e.g. briefings; the provision of information on financial performance to the workforce) as opposed to indirect methods such as the use of joint consultative committees. There is an a priori expectation in the literature that family-owned businesses are either more likely to use direct forms of communication (vis-à-vis indirect forms) or that they will not be involved in direct communication or consultation with their employees, and we test this using multivariate techniques. Finally, we consider whether the type of consultation/communication structure matters in terms of establishment performance, and what differences exist with respect to family-owned businesses. In particular, this paper tests if those firms that consult directly with staff, as opposed to those that consult through joint consultative committees or trade unions, have higher productivity and/or other measures of performance. Concurrently we test whether there are separate ‘family business’ effects or whether it is generally establishment size that ‘matters’, by estimating a model for family-owned and non-family-owned establishments. In general, our results show that not only do family-owned establishments have lower levels of communication and consultation, but, when the latter is present, this does not generally translate into greater economic benefits (as is the case in non-family-owned firms).     

The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

Mentoring received by protégés: its relation to personality and mental ability in the Anglo-Saxon organizational environment

Dispositional characteristics, including personality and mental ability, play a substantial role in interpersonal relationships. However, their connection with mentoring, which is a form of interpersonal relationship, has received limited attention. The study empirically investigated the association of mentoring received with the Big-Five of personality and general mental ability in the Anglo-Saxon organizational environment. Furthermore, it integrated the relationship between dispositional traits, mentoring received and career success in a causal path model. Analysis of data collected from 272 white-collar workers suggested no relationships of logarithmic form between mentoring received and personality traits or general mental ability. Hierarchical linear regression indicated that scores on openness and agreeableness made significant contributions to scores on mentoring received over and above the contributions of the demographics and human capital controls. Causal path modelling suggested that the total effects of openness and agreeableness on extrinsic career success were negative while the corresponding effects on intrinsic career success were positive; largely due to the fact that the benefits of mentoring received were stronger for intrinsic than for extrinsic career success. The results were discussed with respect to their contribution to our understanding of the development of mentoring relationships, and their implications for practice and research across national cultural contexts.     

会计师事务所内部治理、产权性质与审计质量——基于我国A股上市公司2008-2010年的数据

利用基于问卷调查数据和因子分析方法得出的会计师事务所内部治理水平综合得分,以及我国A股上市公司2008-2010年数据,检验了会计师事务所内部治理水平、企业产权性质和资本市场审计质量之间的相关性。研究发现,会计师事务所内部治理水平越高,其审计的上市公司异常应计项目的绝对值越低,审计质量越高。进一步研究发现,这一效应会因审计客户的国有企业性质而弱化。研究表明,会计师事务所内部治理是资本市场审计质量的重要影响因素,政府主管部门和行业自律组织鼓励和促进会计师事务所完善内部治理的政策能够在一定程度上提高资本市场的审计质量。     

刍议贵州体育高考男子800米项目体能分配

本文就贵州体育高考男子800米项目体能分配进行了分析和研究,并提出了合理化建议。     

我国创业板上市公司价值创造能力分析

随着资本市场的壮大,越来越多的企业将目光更多的投向企业的价值创造上。在这样的背景下,本文利用EVA指标对创业板30家上市公司的价值创造能力进行了分析。通过分析得出以下结论:创业板上市公司整体价值创造能力不高;EVA值受公司公盈利能力的影响;适当的负债比列可以提高EVA。进而对我国创业板上市公司提出提高盈利能力、增加债务资本、加大研发投入等建议,从而提升其价值创造能力。