政府监督下的会计信息失真的演化博弈分析

本文通过建立演化博弈模型,然后通过对模型的数学分析得出会计信息失真形成过程及产生的原因,并提出了治理在政府监督下会计信息失真的几点建议。     

国有大型银行大堂服务管理研究

网点大堂服务管理重在大堂经理,大堂经理是客户进入网点时最先接触的人员,代表着网点给客户的第一印象,对维护网点形象和大堂秩序、合理优化柜面业务,提高营业效率起到了决定性的作用。但我们也发现网点在客户引导分流、岗位设置、柜台业务设置、客户识别等方面存在一些不足,制约了网点的建设与发展。本文通过深入分析、研究网点大堂服务管理流程,提出建议及改进措施,使网点在引导分流、业务咨询、有效客户识别、辅助客户使用自助设备等几方面的服务内容更加专业、高效、有序。     

Employee work–life balance outcomes in Ireland: a multilevel investigation of supervisory support and perceived organizational support

This article examines how employee perceptions of supervisory and organizational support for work–life balance, in addition to the number of work–life balance programmes available, predict a number of work–life balance outcomes including role conflict, job satisfaction, family satisfaction and turnover intentions in a sample of large private and public sector organizations in Ireland. The attitudes of HR managers towards work–life balance programmes are also explored. To account for the nested structure of the data, analyses were conducted using hierarchical linear modelling. We found that perceptions of work–life supportiveness as measured at the HR manager and immediate supervisor levels affect employee uptake of work–life programmes, employee work–life balance outcomes and turnover intentions.     

The HR quadriad: a framework for the analysis of HRM in project-based organizations

This paper introduces the idea of the ‘HR quadriad’ as a framework for the analysis of HRM as a collective, configurational, and complementary system of roles and practices. The framework highlights the interplay between HR specialists, line managers, project managers, and project workers in the implementation of HR practices. On the basis of a multiple case study comprising six project-based organizations, two organizational factors are singled out as important for the design of the HR quadriad: (1) the nature of project work as either intra-functional or inter-functional, and (2) project participation as either focused or fragmented. The paper gives empirical support to recent research on HRM favoring the synergic integration of the elements of HRM systems designed in a way that acknowledges internal coherence and organizational conditions.     

The role of line managers in employee career management: an attachment theory perspective

Line managers increasingly play a key role in organizational career development systems, yet few studies have examined the nature of this role or its implications for employee career attitudes and behaviors. In two studies, we used attachment theory to explore this issue. In Study 1, in-depth interviews (N = 20) showed that employees viewed career management as a relational process in which line managers are expected to act as ‘caregiver’ to support individualized career development. Study 2 was a large-scale international survey (N = 891). Participants scoring higher on attachment avoidance in their line manager relationships reported more negative perceptions of career growth opportunities, lower participation in organizational career development activities and higher turnover intentions. Trust in the organization partially mediated the relationship. Theoretical and practical implications for HRM are discussed.     

Accountability – are We Better off Without It?

Abstract

Public managers increasingly lament about negative effects of accountability. Despite these reports and the importance of accountability in public organizations, it is yet unknown when it has positive or negative effects on managers. Overcoming two major obstacles in accountability research, this study therefore investigates ‘how accountability affects public manager's work behaviour’. Firstly, this study applies a cognitive theory offering a promising way out of the current theoretical dead-end. Secondly, the quasi-experimental research design makes the complex concept of accountability more tangible and findings transferable to practice. Moreover, individual level characteristics such as motivation are used to investigate a potential interaction between contingency and individual level characteristics. Results indicate both positive and negative effects of accountability on work behaviour and hence strongly challenge the positive normative connotation of accountability.     

军工科研院所研究活动的项目管理

自主创新是国防科技工业的战略基点,军工科研单位想有技术进步,就必须进行研究与创新,该文从项目管理的角度,分析了研究团队成员的创新能力培养、团队效能提升与成果转化这三个军工单位研究活动的重点与难点,尝试使用项目管理工具提出了解决途径。     

Market growth through mergers and acquisitions: The role of the relationship marketing manager in sustaining performance

This research suggests that firms considering a merger and acquisition strategy need to pay attention to the relationship marketing managers of the target firm and the implicit agreements that have kept them with the target firm. The results of this study convey that the joint activity of maintaining the implicit contracts and retaining the relationship marketing managers have a stabilizing and positive impact on the productivity of subordinate marketing employees. These employees are a key success factor that enables the target firm to function effectively after the acquisition.     

企业管理者工作压力的绩效属性——基于自我效能感的解释

工作压力是一个具有复杂构成特征的过程性框架概念.在明确压力结构要素的基础上,管理者的工作压力可进一步界分为内源压力和外源压力两类.文章通过相关分析发现,对于工作绩效效标而言,管理者内源、外源压力分别呈现良、劣压力属性;而基于回归分析的中介效应检验则表明,管理者的自我效能感在压力和绩效间起中介作用,这部分解释了压力绩效属性的成因和过程机制.文章的研究结论对企业开展管理者的压力管理工作具有重要的启示.     

中国股市有财富效应吗?

国有企业经营管理者监督机制是现代企业制度的重要组成部分。本文分析了转轨时期我国国有企业经营者监督机制存在的问题 ,并提出国有企业监督的具体构建模式。