In at the deep end: Conducting processual research on organisational change

This article provides a series of reflections on the practice of carrying out processual research on organisational change. At a broad level, some of the main tasks associated with conducting company case studies are described and the benefits of this approach for dealing with complex change data are outlined. At a more specific level, the article addresses three main areas tied to the actual “doing” of processual research. First, the notion of tacit knowledge and “getting your hands dirty” by engaging in ongoing in-depth fieldwork. Second, the design and implementation of a longitudinal case study research programme. Third, the advantages and concerns of combining a range of different data collecting techniques in carrying out processual studies. Overall, the main intention is to provide some useful reflections and practical insights, as well as providing something of the flavour of carrying out this type of research.     

The Impact of Non-Normality and Estimation Methods in SEM on Satisfaction Research in Marketing

This paper discusses consequences of violating the normal distribution assumption imbedded in Structural Equation Modeling (SEM). Based on real data from a large sample customer satisfaction survey we follow the procedures as suggested in leading textbooks. We document consequences of this practice and discuss its impact on decision making in marketing.     

关联交易信息的核心质量 --层次结构及实现途径

通过对关联交易的组织理性和社会成本进行简要的经济学分析，从节约社会成本的角度，借助FASB“财务会计信息质量的层次结构模型”，构筑了一个关联交易信息的核心质量层次结构，同时，从我国有关关联交易会计规范颁布和变迁的角度，分析现有关联交易信息质量的实现途径及不足，并提出相关改进建议。     

民俗旅游区旅游资源浅析--忻城中华土司民俗旅游区开发研究之一

通过对全国土司文化的保护和开发现状的论证，以及对忻城土司文化的定量、定性分析，从而对忻城中华土司民俗旅游区的旅游资源做出了科学的评价。     

国内分时度假研究综述

分时度假是近几年来旅游学界研究的新兴热点问题之一。介绍了分时度假的概念，回顾了国内分时度假研究的历史，分析了当前研究的主要内容，并进行了总结和探讨。     

论科学与技术的统一

从科学与技术的本质、R&D活动与技术活动的统一、科学技术的价值的统一、科技创新的人格化机制统一、科技创新体系的统一、科技创新整合机制的统一、科学学和技术学发展的统一等方面探讨了科学与技术统一及建立科学技术学的必要性。     

会计国际化背景下的我国会计信息质量特征研究

会计信息质量特征是财务会计概念框架的重要组成部分。本文采用规范分析方法对西方国家的会计信息质量特征进行了国际比较，并结合实证研究结论对影响我国财务会计信息质量特征的因素进行了现状分析。最后指出在当前特殊的环境下确立我国财务会计信息质量特征体系，应该同时兼顾国际协调与中国特色，建议在透明度的总体要求下，依次将会计信息质量特征设定为：可靠性，相关性，充分披露。     

The future of hydrogen fueling systems for transportation: An application of perspective-based scenario analysis using the analytic hierarchy process

This paper integrates the analytic hierarchy process (AHP) with scenario analysis techniques to explore the commercialization of future hydrogen fuel processor technologies. AHP is a multi-attribute decision analysis tool useful for evaluating decisions with multiple criteria and alternatives. In this paper, AHP is extended using a technique called perspective-based scenario analysis (PBSA). In PBSA, scenario analysis is conducted based on potential future decision-maker perspectives that are integrated into the AHP framework. This paper discusses this method and applies it to the evaluation of hydrogen fuel processor technologies 15–20 years hence. The results provide an added layer of insight into the opportunities and barriers for the commercialization of these technologies as well as the methodological opportunities for using AHP and PBSA as a futures tool.     

Action Research is Similar to Design Science

In management information systems (MIS) action research is long considered as promising but low-level research approach. It has an utmost relevance because action researchers are working with practitioners to solve the important practical problem. Design science outlined some years ago is just winning a wider audience. Action research was traditionally classified into qualitative research methods. But it seems to be the “wrong” home of action research. We shall show that after comparison of the seven aspects: concrete results of the study, knowledge produced, activities, the intent and the nature of a study, the division of labor in a study and generation, use and test of knowledge, the concordance between the characteristics of action research on the one hand and of design science on the other hand is very good. Hence, action research and design science should next be considered as similar research approaches, and this is a turning point in the history of both action research and design science.     

闽学文化传统特质与福建企业家精神

从闽学文化传统特质对福建企业家精神生成的孕育、制约两个方面分析了福建企业家精神的文化根源。并认为，在与市场经济的冲撞相融合中，经过冲突、筛选、整合过的闽学传统文化对福建的企业家精神会产生深刻的影响，能以其博大精深的文化底蕴去完善、升华福建企业家精神，使之适合福建市场经济的发展需要。