人力资源管理实践与企业绩效：基于企业和员工双向角度的研究

本文在对人力资源管理实践与企业绩效相关研究回顾的基础上,以51家企业为研究对象,从企业和员工双向角度检验企业意图实施的人力资源管理实践和员工感知到的人力资源管理实践的差异及两者对企业绩效的影响。研究结果显示,企业意图实施的和员工感知到的人力资源管理实践差异显著,员工感知到的人力资源管理实践是企业意图实施的人力资源管理实践对企业绩效影响的中介变量。     

创业团队内冲突、企业家精神与公司绩效关系

不但初创小企业采用团队创业的行为比较普遍,而且即使是在大公司中,公司高管层也越来越多地倾向于采用团队决策模式,以应对日趋动态化和复杂化的外部竞争环境。研究结果显示,创业团队内情感冲突与创业团队企业家精神、公司绩效显著负相关;创业团队内认知冲突与创业团队企业家精神、公司绩效显著正相关。与此同时,创业团队企业家精神作为中介变量,在冲突与公司绩效间起一定的调节效应。     

资产与企业资产的经济学分析——兼与葛家澍教授商榷

本文试图从经济学的角度对资产和企业资产进行分析.研究认为,资产是指有用的、稀缺的、具有产权归属的资源;其形态包括人力资产和非人力资产;企业资产是指有用的、稀缺的、产权由企业拥有的资源,广义的企业资产形态包括人力资产和非人力资产;对于公司制企业,企业资产产权由公司法人所有;资本是指通过人类劳动生产出来的、用于价值增值过程的资产;而企业资本则是企业资产中用于价值增值的那部分资产.     

基于交易费用理论的虚拟企业产生机制

虚拟企业的产生有着深刻的现实和理论背景,然而有很多虚拟企业的研究是基于管理学范围框架进行的,而对于经济学框架之下的研究还不是太多.本文在对虚拟企业的概念进行重新界定的基础上,从交易费用经济学中企业边界理论的角度对虚拟企业进行分析,从而得出虚拟企业这种组织形式的优势所在,以及发展的前景.     

Accounting education,firm training and information technology: a research note

Rapid developments in information technology (IT) have posed many challenges to the accounting profession. In this study we examined what has been done in US colleges by polling auditors' perceptions to investigate whether US accounting firms provide their auditors with more information on current IT topics than colleges do. Also educators in the USA are surveyed to find out what they are planning to do in college courses to ensure that accounting graduates acquire necessary IT knowledge/skills. The results indicate that the entry-level auditors have had significantly more exposure to IT topics while in college than the senior auditors had, which suggests that educators have modified their curricula by incorporating more IT topics into accounting programmes. According to the findings, educators recognize the importance of IT topics, but only a few IT topics can/will be covered in accounting curricula. Implications, limitations, and future research directions of this study are also discussed.     

The long road to publishing: A user-friendly exposé

The popular axiom which suggests that there are two certainties in life (namely, taxes and death) should be extended to include a third dimension for aspiring academics, that is publish or perish. The scholarly activity of academic enquiry and publishing the results of these endeavours is an inescapable pre-requisite for a successful academic career. While some academics are prolific publishers, others are not. For those who find publishing a convoluted soul-destroying experience, this paper provides an exposé of the publication process from an author's perspective. It illustrates that the refinement of academic papers for publication is a collaborative effort between authors, editors and referees. Further, it shows that, for authors, there is no substitute for focus, perseverance and hard work. Copies of the letters tabled in this discussion are intended to serve as a useful framework for those who feel alienated by the academic review process.     

R&D expenditures and firm growth – is small beautiful?

ABSTRACT

This paper examines how efficiently different groups of firms use their R&D expenditures. To this end, it investigates how the empirical relationship between firms' R&D expenditures and their sales growth varies with different values of firm size, firm age, and the number of firms in the respective industry. Using panel data for Switzerland ranging from 1995 to 2012, the paper finds that smaller, more mature firms show a more positive relation between R&D expenditures and sales growth than both relatively larger or younger firms. The paper argues that, on the one hand, these firms can benefit from various small size advantages in the R&D process, such as more motivated researchers, caused by a stronger connection to the firm's fate. On the other hand, these firms can also benefit from a well-established R&D department that allows absorbing the latest technological developments. The paper further finds that industries consisting of many small firms show a more positive relation between R&D expenditures and sales growth than industries consisting of only a few large firms. The intuition behind this result is that industries consisting of many small firms imply more independent innovative trials, which then together result in a higher probability of discovering successful innovations. In sum, the paper finds that groups consisting of a large number of small, more mature firms spend their R&D in the most efficient way.     

以时间为基础的质量管理实践与企业绩效间关系的实证研究

以中美制造企业为调研对象,通过问卷调查收集数据,运用结构方程模型实证分析了以时间为基础的质量管理实践——预防性维修、供应商整合、工程再造计划和拉动式生产等与企业绩效的关系。研究结果表明:供应商整合、工程再造计划和拉动式生产对企业绩效产生直接的正向影响,其中拉动式生产的影响最显著;预防性维修、工程再造计划和拉动式生产通过影响供应商整合对企业绩效产生间接的正向影响,其中工程再造计划的影响最显著;实施拉动式生产和工程再造计划可提升企业绩效。     

湖泊保护范围划定的立法研究

湖泊保护范围划定作为湖泊保护和管理中一项重要的法律制度,为具体保护措施提供了法律实施的空间基础。通过综合运用多种理论分析湖泊保护范围划定所涉各种利益关系,结合我国相关立法实践探讨我国湖泊保护范围划定制度在立法上存在的问题及原因,并提出立法建议。     

Web Adoption and Firm Performance in the Fashion Industry: The Moderating Role of Social and Economic Rational Managerial Perceptions

This article draws on an integrated perspective of institutional theory and the resource-based view of the firm by studying the causal relationships among Web technology adoption, social and economic rational managerial perceptions, and firm results. It does so in the context of the fashion industry. The article suggests that both resource-based view and institutional factors may better explain firm performance. Isomorphic rationality as institutional forces of firm homogeneity are proposed as determinants of rent potential that complement and extend resource-based explanations of firm success variation and sustainable competitive advantage in the fashion industry.