Strategic management accounting in close inter-organisational relationships

This paper provides a conceptual comparison between the ‘mainstream strategic management accounting’ literature, the ‘accounting and strategising’ literature and ‘strategic management accounting (SMA) in close inter-organisational relationships’. It concludes that ‘SMA in close inter-organisational relationships’ shares some important characteristics with the ‘accounting and strategising’ literature. Important differences were found, too, though. These mainly concerned the need to understand individuals working for close partners as preparers of strategic information; the need for disaggregated accounting information about unique connections to close partners and about the role of indirect benefits that follow from close connections and the need for the company to not only collect information but also disperse diverse information within close inter-organisational relationships. Through an intensive case study of a global robot manufacturer, Robotics, this paper also provides novel empirical evidence on ‘SMA in close inter-organisational relationships’. For instance, SMA practices included indirect benefits, something mainly neglected in the existing literature on SMA. These indirect benefits involved a close customer's willingness to invest time and effort in Robotics’ technological development, thereby contributing to Robotics’ ability to attain revenue gains in its interactions with other customers. Our findings also have important implications for the ‘inter-organisational accounting’ literature, for instance, by highlighting the need to link more explicitly strategic decision-making with the current interest in the role of accounting in inter-organisational dynamics.     

The Role of Market Orientation in Managing Crises During the Post-Crisis Phase

SUMMARY

The tourism business around the world, as one of the most susceptible and vulnerable sectors, must often manage and survive global crises. In recent years the global tourism industry has experienced major crises, such as terrorist attacks, political instability, economic recession, biosecurity threats and natural disasters. The most well-known cases bear testimony to the fact that crises are not new to the tourism industry. However, tourism management capabilities and abilities to deal with complex and critical situations are limited. The time has come to develop an understanding of factors that can help tourism businesses prepare a way of getting through such crises by examining the role of market orientation and its antecedents during a post-crisis phase. This paper is concerned with the effects of several organizational factors on market orientation in airlines during the post-crisis phase of the terrorist attacks of “9/11.” The results indicate that top management factors, interdepartmental factors and organizational systems have a positive effect on market orientation after a crisis has occurred.     

广东从化区域发展战略转变初探

从化是广州市所辖县级市之一，在广州所辖４ 县级市中综合发展水平最低，笔者认为其主要原因在于已出现了较大偏差的“旅游‘龙头’发展战略”没有起到良好的指导作用。作为大都市边缘地区，从化发展道路的选择余地很大。为提高从化区域可持续发展能力，本文试图调整其现行战略的偏差，作出正确的战略转变抉择。     

陕北红枣产业发展的现状及其对策

红枣产业是陕北农业经济的主导产业之一,但目前红枣产业存在许多不足之处,如品种混乱、防疫困难、管理落后、市场化滞后、品牌意识淡薄等问题,严重影响了红枣产业的发展。本文针对陕北红枣产业发展现状提出了一系列措施,如因地制宜、科学管理、立足市场、完善协会机制、树立品牌意识等措施来促进红枣产业的科学化发展。     

信息集成环境下集团财务战略执行系统研究——基于价值链视角

我国企业集团在发展壮大过程中,财务战略执行力薄弱成为集团最高管理者面临的最重要和最紧迫的问题之一。本文首次将研究重点集中在战略管理、财务管理和企业战略执行力三个领域的交集,通过价值链分析得出结论,集团财务执行力弱化的原因主要源于信息集成的缺失,只有信息资源有效集成才能为财务战略执行提供必要保障,这一结论为研究我国企业集团的发展提供了新的视角。并在价值链优化与信息集成技术相融合的IT平台上,设计出由战略共识、战略协同和战略评价三大要素构成的集团财务战略执行系统框架。     

全球金融危机对台湾决策思维的影响

2008年全球金融海啸使得发达国家面对自上世纪30年代以来最大的衰退，但是发展中国家如金砖四国却依然持续发展。许多经济学家严厉地警告，家计单位及企业的消费支出减少，而对产出的影响更为严重，此举迫使台湾不得不通过扩大消费的方式，来挽回疲弱的经济力。本文针对此次全球金融危机对于台湾当局在因应策略上，关于全球金融体制的崩溃分析、有关当局的处理布局、国际经济组织及先进国家处理经验及建立新的清算机制等因应之道做分析与探讨，提供政策建议，希望封尔後的金融布局有所帮助。     

击剑运动特征与青少年运动员的训练策略

击剑运动在形式、技术和战术上具有自身的明显特征,从而对击剑运动员的素质提出了特殊的要求。提高青少年运动员训练效果和水平,既要把握青少年的特点,抓好启蒙,还要张扬个性,因材施教;既要形成正确的技术定型,培养主动的战术意识,还要提高技术运用质量,强化独立的作战能力。     

企业多元化战略实施的职业经理人激励研究——基于多任务委托代理理论

摘要本文运用Holmstrom—Milgrom的多任务委托代理理论，提出假设，并建立企业多元化战略实施的职业经理人激励模型。依据模型给出了信息对称和非对称条件下的多元化战略职业经理人激励措施。并对多元化战略实施的激励措施的设计提出了对策建议。     

浅谈企业会计管理存在的问题及对策

当前,我国部分企业在会计管理方面存在着诸多问题,制约了企业健康、持续的发展。现针对这些问题,进行分析并提出可行性对策。     

基于PEST模型的施工企业国际工程承包业务分析

随着全球经济一体化的不断深化,我国施工企业国际工程承包业务,从数量上来看,具备了相当的规模,但相对于市场的发展来说还处于初级阶段,还存在着不少问题;从实践中来看,还有不少存在亏损状况;中国企业要想避免亏损摆脱现状,扩大市场份额,就需要付出加倍的努力。文章通过对中国施工企业的PEST分析,提出中国施工企业国际工程承包业务的发展战略。