Increasing quantity without compromising quality: How managerial framing affects intrapreneurship

Individual-level opportunity recognition processes are vital to corporate entrepreneurship. However, little is known regarding how managerial communication impacts the effectiveness of idea suggestion systems in stimulating individuals' participation in intrapreneurial ideation. Integrating self-determination theory, creativity, and framing research, we theorize how different ways of inviting employees to submit proposals (opt-out/opt-in registration; provision of examples) affect the number and quality of submitted ideas. Our multi-method study (field experiment, vignette experiment, interviews) shows that (i) opt-out increases employee participation without reducing idea quality and (ii) the provision of examples enhances the usefulness of ideas but decreases novelty and the number of submissions.     

Social commitment or self-interest? Effect of responsible practices performance motivations of firms on the consumer decision-making process

Due to the increasing dynamism of global economic activity, all kind of organizations are nowadays concerned for maintaining their involvement with demands and changes of society. Particularly, Corporate Social Responsibility (CSR) has gained increasing importance within both public and private organizations, it being the subject of much investigation and debate among both researchers and practitioners. In this sense, discussion of CSR implications for consumer behavior has been a common topic in recent marketing literature, demonstrating in some cases, a link between CSR and positive responses by consumers and inconclusive effects in others. In the context of such controversy, experts call for further investigation about the consequences of CSR on consumer behavior. Within this line of research, the present paper analyzes the influence of motivations attributed to CSR practices in business settings on four stages of consumer decision-making process. For that purpose, it was conducted a survey study which reached a final sample of 400 Spanish consumers. Regression analysis revealed that, while expectations of social-oriented goals in responsible firms is positively related to consumers’ goodwill over the various stages of their purchase decisions and actions, the potential effects of profit-based considerations are more complex.     

The role of corporate identity management in the higher education sector: an exploratory case study

This paper examines the corporate identity concept and presents an empirical test of a corporate identity model in the context of the higher education sector. The various components of corporate identity are investigated and the results are presented in diagrammatic form in the proposed and updated corporate identity taxonomy. A qualitative exploratory approach was taken, comprising in-depth interviews with key informants involved in the implementation of corporate identity at a major UK university. The taxonomy illustrates communication, design, culture, behaviour, structure, industry and strategy as the main components of corporate identity. The study also demonstrates how and where issues of corporate identity are discussed within an organisation and how the results of these discussions are fed into management structure. As with any such exploratory case study, there are limits to the generalisability of the findings. Further research is required to ascertain whether the findings of this study also apply in other settings. The results will be helpful to communication professionals who deal with an organisation’s corporate identity, branding and communication and who aim to enhance the consistency of messages both written and visual within their organisation.     

Using social marketing to enhance hotel reuse programs

Hotels are increasingly sponsoring social marketing programs to encourage voluntary reduction of towel and linen use. These programs reduce water usage thus benefiting the environment. They also reduce hotels' laundering costs. Two controlled experiments were conducted to assess behavioral intentions and attributions as a result of such programs. Results demonstrate that response is most positive when savings from the program are donated to charity. When evidence is provided suggesting that a majority of hotel guests participate (social proof), the impact of how savings are used is reduced. This is especially pronounced for those traveling on business. Fit between the charity and the reuse program is inconsequential. The authors discuss implications.     

企业过度投资与股价崩盘风险

实体经济的过热投资是否会导致股市出现“泡沫”进而引发股市的暴跌风险是当前学术界和实务界关注的一个焦点问题。本文以2004-2013年A股上市公司为样本,从微观层面考察企业过度投资对股价崩盘风险的影响,并从“代理理论”和“管理者过度自信”两种视角分析其背后的作用机理。研究结果表明:(1)企业过度投资显著加剧了股价未来的崩盘风险;(2)股东与经理人之间的代理冲突而非管理者过度自信是导致二者正相关的主要原因;(3)进一步的研究发现,企业过度投资对未来股价崩盘风险的影响具有长期性,且其对股价未来的暴涨不具有预测能力。本文的研究结论不仅丰富了股价崩盘风险、过度投资等相关领域的文献,对于如何抑制实体经济投资过热以降低股价崩盘风险、维护金融市场稳定也具有重要的参考价值。     

会计独董与审计委员会治理的有效性——来自我国资本市场的经验证据

本文利用我国推行审计委员会制度之前的公司样本,从会计独董对不利审计意见规避的角度来验证会计独董是否影响审计委员会的公司治理效率.本文的经验证据显示,上市公司设立审计委员会并配备具有会计专长的独立董事,更趋于积极规避不利审计意见.而且,上市公司的审计委员会所聘会计独董的背景不同,其在规避不利审计意见上存在显著的行为差异,因而总体上我国审计委员会具有治理有效性和治理效率的差异性等特点.     

Future Markets-Radar: A case study of applied strategic foresight

This article describes a project in corporate practice. A large European corporation conducted a project called ‘Future Markets-Radar’ to identify future market opportunities that lie beyond their present attention. The top executives, who were deeply involved in the project, used a systematic process based on the author's Five Futures Glasses and a comprehensive semantic model of objects of thought, called the Eltville Model and a set of appropriate tools to achieve the goals of the project. The results laid the foundation for future success in future markets, solidified and enriched the corporate strategy and increased the future competence of the people involved. This article proposes a model of the corporate disciplines and goals of future management, a definition of what a future market is, key questions on future markets, a process for early recognition of future markets as well as a summary of the project's results and benefits.     

机构持股、公司治理与上市公司R&D投入——来自中国上市公司的经验证据

基于代理理论,检验了机构投资者能否作为一种公司治理机制,降低管理层的代理成本,激励上市公司管理层增加R&D投入、追求上市公司的长期价值。结论显示,机构持股与上市公司R&D支出之间存在显著正相关关系,机构持股能够激励企业进行长期投资。以上发现表明,机构投资者已经能够作为一种公司治理的机制参与到公司治理中,并对公司的经营运作发挥监督作用。     

我国企业实施社会责任审计的基本依据、作用机理及实现路径

在构建和谐社会和实践科学发展观的今天,企业的利益相关者对企业履行社会责任情况信息披露的要求日益提高,以国有企业为示范的一大批中国企业开始逐步推行企业社会责任并相继发布社会责任报告,企业社会责任审计活动也越来越得到理论界和实务界的重视。本文从社会层面、企业自身层面、法律层面以及国际惯例层面四个方面提出了我国企业实施社会责任审计的基本依据,从基本层次与衍生层次两方面剖析了我国有企业实施社会责任审计的作用机理,并从创新社会责任审计模式与构建社会责任审计预警系统两方面探讨了我国企业实施社会责任审计的实现路径问题。     

浅谈审计风险形成的主客观因素及防范

审计风险的存在可能造成审计人员在经济上和名誉上的损失。研究审计风险的形成因素对我国注册会计师有效地实施风险系统审计,提高审计效率具有重大的现实指导意义。注册会计师应对审计风险作必要的分析,关注审计独立性及公司治理机制对审计风险的影响,并针对问题作出相关的防范措施。