Schmoozers,not snoozers: Busting the Kevin and Angela stereotypes in public accounting

In contrast to the well-known stereotype of the boring, unsociable accountant, today’s public accounting professionals argue that they are boundary spanners. Working at the intersection of the firm/client interface, these professionals contend that sociability is a requisite skill for routinely navigating the many interactions they have with multiple personnel at client organizations. This research aims to address this disconnect and to confront whether the public perception is warranted. Using the Trait Emotional Intelligence Questionnaire (TEIQue), we assess the sociability of 176 public accounting professionals and discover that, contrary to the stereotype, male public accountants are more sociable than males in the general population. Our analysis also demonstrates that female public accountants are no more or less sociable than females in the general population. Additional analysis shows that while male public accountants are more sociable than female public accountants, this effect is attributable to differences at lower levels of the profession and that male-female differences disappear when comparing male managers and partners to female managers and partners. Given the importance of sociability in public accounting, this research offers recruiting strategies that will help to dispel the myth of the unsociable accountant and provides training tips for enhancing sociability within the ranks.     

Crossing borders and boundaries: Translation ecosystems in international business

The field of International Business (IB) has traditionally focused on the crossing of national boundaries. In this Perspective, we argue that organizational, knowledge domain, and language boundaries are equally important for understanding translation activities in cross-border business. We integrate three kinds of translation (organizational translation and knowledge translation from Organization Studies and interlingual translation from Translation Studies) to deepen our understanding of core IB phenomena and pose new research questions. We introduce the framework of a translation ecosystem for integrating the micro perspective of translating agents, the meso perspective of organizational units, and the macro perspective of the larger social and linguistic contexts that influence translation. This framework allows IB scholars to identify important but invisible boundaries in cross-border business. The translation ecosystem requires the kind of multi-level research that has been recognized as crucial for taking the field forward and offers the potential for making contributions both to IB and to translation research beyond the disciplinary boundaries of IB.     

公司治理结构与国有资产监管

与私人资产委托代理关系形成的所有权与控制权的分离问题类似,在国有资产委托代理关系下存在着国有资产全民所有权与政府控制权的分离以及政府享有的所有权与企业经营者拥有的经营权的分离问题.借鉴公司治理结构中的股东会、董事会、监事会、经理人之间的相互制衡的结构设计原则,按照国有资产的三层委托代理关系,本文构建了国有资产监管的政治委托层次、行政委托层次和经济委托层次的三重治理结构模式.     

县乡财政解困和政府改革:目标兼容与路径设计

本文在政府治理结构改革的框架下研究了县乡财政解困和政府改革的目标兼容性问题.首先,文章给出一个理论分析框架,用于说明政府级次安排与政府治理结构效率之间的关系.其次,在此框架下分析了精简政府级次改革方案的社会成本,指出该方案虽能够实现县乡财政解困,但却会扭曲政府改革目标,其所引致的社会成本已超出社会理性所能允许的边界.最后,文章又考察了旨在精简机构的横向政府改革与县乡财政解困的目标兼容性问题,指出基层政府辖区优化调整方案的实施能够带来政府改革和财政改革的"双赢".     

公司治理与银行成长之关系探讨(上)——兼论我国银行公司治理的建构

经过20多年的改革以后,我国银行业终于将改革的重点置于"建立和完善良好的银行公司治理".本文从公司治理与银行经营绩效的内在逻辑关系出发,比较分析了不同公司治理模式及其特征,从理论上阐述了公司治理的本质以及加强公司治理建设的重要性,并针对我国银行公司治理面临的诸多现实挑战,提出了相关策略建议.     

股权结构与企业股利政策选择关系:理论与实证分析

本文从公司治理视角出发,以中国上市公司为样本,对股权结构与企业股利政策关系进行了理论与实证分析。结果表明,管理者持股比例、股权集中度(包括第一大股东持股比例)与现金股利支付率显著正相关;国有股比例与现金股利支付率正相关;法人股比例和流通A股比例对现金股利支付率的影响可能是负向的,且极不显著。     

'Beyond the M-form': Towards a Critical Test of the New Form

This paper critically examines Bartlett and Ghoshal's claim that a radical new organizational form, distinctly different from the M-form both in terms of its structure and psychological underpinnings, may be observed among transnationals. The main theoretical dimensions of the M-form and the 'New Form' are delineated and compared within the context of the discourse between Transaction Costs Economics (TCE) and the Knowledge Based Approach on organizational advantage. Thereafter empirical evidence centred on ABB is extended and re-examined. On the basis of this analysis the thesis of an emergent new form is found to be unsupported. It is thus reasonable to assume that any organizational advantage transnational companies may possess still resides in hierarchical governance as identified by TCE and outlined in its multinational M-form application. To the extent to which it exists, normative social control has a secondary status.     

NGOs’ influence on MNEs’ social development strategies in varying institutional contexts: A transaction cost perspective

In this paper, we examine the effect of nongovernmental organizations (NGOs) on the transaction costs multinational enterprises (MNEs) assume in their nonmarket social development strategies. We develop propositions to predict the effect of three important aspects of the institutional context on how NGOs affect MNE transaction costs: institutional development, institutional distance and institutional dynamism. We also propose how these relationships are moderated by the level of civil society development in the countries in which these entities interact. We conclude with suggestions for further research.     

我国企业应对反倾销的会计联动机制研究

国外频繁对华发起反倾销指控,我国涉案企业应诉不力的一个重要原因就是应对反倾销会计联动机制的缺失。本文对我国应对反倾销会计联动机制的内涵、目标、构建原则、构成要素、结构、功能和治理主体等进行了分析,以期提高我国应对反倾销的成效。