Management control systems and their effects on strategy formation at middle‐management levels: evidence from a U.K. organization

The relationship between management control systems (MCS) and the strategy process is a largely unexplored area of strategic management. This paper reports the findings of an in‐depth, longitudinal case study of a major British‐based organization operating within the increasingly globalized telecommunications industry. Informed by Simons' ( 1991 , 1994 , 1995 ) theoretical model of the strategy process–MCS relationship, the study examines the nature and extent of this relationship at middle‐ and lower‐management levels. Of particular interest were the effects that the design and use of three groups of MCS have on the development of new ideas and initiatives. Findings suggest that beliefs systems influence managers' initiation or ‘triggering’ decisions, the use of administrative controls affects the location of strategic initiatives and may lead to the polarization of roles, and simultaneous emphasis on a range of key performance indicators can create a bias towards one set of measures and against another. Copyright © 2002 John Wiley & Sons, Ltd.     

刍议地质队经营者实行年薪制

地质队经营成败的关键是经营者。实行年薪制,对经营者建立考核、激励机制是促进地质队发展的核心所在。本文认同经营者年薪制由"基本年薪、效益年薪和奖励"三部分构成的提法;结合河北省煤田地质局各地质队的实际,提出了对经营者年薪的考核应以国有资产保值增值为主要考核内容;同时,特别强调更应注重提高职工的人均收入。     

Assessments on the competency model of senior managers of family firms in China

Based on the critical behavioral event interviews with 18 senior managers of family firms, the current study developed a competency model for senior managers of family firms in China. The primary findings are as follows. First, using the Critical Behavioral Event Interview (BEI) to develop the competency model of senior managers, the occurrence frequency and mean level scores of competencies are comparatively stable measures and the competencies’ maximal level scores are influenced by interview length. The study also found that both mean level scores and maximal level scores can differentiate superior senior managers from average senior managers of family firms. Second, the competency model of senior managers of family firms in China includes 11 competencies, namely authority orientation, initiative, opportunity-seizing, information seeking, organizational awareness, direction, benevolence orientation, self-control, self-confidence, self-learning, and impact and influence. Among them, nine competencies are consistent with those of the generic competency model of senior managers of Western enterprises and five with those of the generic competency model of senior managers of state-owned firms in China. Our results revealed that the authority orientation and benevolence orientation are the two competencies unique to the senior managers of family firms in China. __________ Translated from Xinli Xuebao 心理学报 (Acta Psychologica Sinica), 2004, 36(1): 110–115     

Beyond third party role: Disputes and managerial intervention

This article reviews the research findings on managerial third party intervention and the factors that affect role choice. It explores the implications of research findings and advocates using a political approach to investigate the ways that managers enter into disputes, both directly and indirectly, and through such roles as conflict orchestrators. It calls for reexamining the assumptions that underlie this research and for focusing on the process of defining conflicts, uncovering coalitions and networks of relationships, and linking third party intervention to the ideology that underlies organizational disputes.     

Some problems faced by managers in the hotel and catering industry

This second survey on the problems perceived by managers in the U.K. hospitality industry uses depth interviews to explore managers' perceptions of their problems. Price appears to be the main marketing tool used and there is a lack of emphasis on marketing as a tool to increase sales volume.     

家族企业职业经理人退出补偿机制研究

建立和完善家族企业职业经理人退出补偿机制,有利于实现职业经理人退出"软着陆",减少退出成本,化解退出风险,保持家族企业可持续发展。文章在调查统计的基础上分析了我国家族企业职业经理人退出补偿的基本现状,并从一次性补偿金制度、股权(期权)补偿计划、学习补偿制度以及职业经理人召回制度和顾问制度等方面探讨了构建家族企业职业经理人退出补偿机制的基本思路和策略。     

制度改进的基本思维:演化动力和优化原则

新古典主义主要基于力量博弈解释制度变迁,但实际上促进制度变迁的因素有三类:一是社会力量结构的自发变动,二是社会力量结构的自觉变动,三是对制度本质的社会认知提高。其中,后两者都与认知有关,认知在非正式制度转化为正式制度中扮演着重要角色。同时,新古典主义主要基于效率原则设计社会制度,但实际上制度优化有两大原则:正义原则和效率原则。其中,正义原则是根本性的,制度的设立和完善必须体现不断深化的社会正义和应得权利。     

组织中角色与信任的关系研究

组织成员的角色定位产生了组织信任的三种适应机制:信任适势机制、信任适理机制和信任适意机制.这三种机制降低了组织的运行成本,有利于组织获得合法性,提高了组织对自身和外界的调控程度.因此,组织在实现其效用最大化的理性目标上具有软性优势.     

基于控制权的管理者晋升机制研究

文章在委托—代理理论的分析框架下,将管理者的行为划分成两类：一是增加企业产出的生产性行为;二是增加自身控制权的行为。然后引入控制权变量,建立了股东效用最大化模型,求出了管理者晋升后的最优报酬契约,为企业设计有效的晋升机制提供了理论依据。     

Predictable irrationality in managerial accounting: Does knowledge overcome cognitive biases of undergraduate students?

Managerial accounting teaches students to make rational decisions by evaluating sunk costs, incremental costs, and opportunity costs. The behavioral literature suggests that biases and heuristics overcome rational thinking. The authors explore whether learning cost concepts attenuates behavioral biases. They find a statistically significant proportion of students completing a managerial accounting course exhibit predictable irrationality in personal choices. By matching behavioral choices with final exam answers, the authors also find that learning rationality principles in accounting does not reduce predictably irrational choices in other settings. The study findings are robust across three key rational concepts. Overall, the authors cannot reject the hypothesis that behavioral choices are independent of knowledge of the underlying principle of rationality.