Loosely Coupled Results Control in Dutch Municipalities

This paper analyses the implementation of the ‘dual system’ in Dutch municipalities which was part of a package of New Public Management‐reforms. This system was stimulated by Dutch central government and called for more accountability for performance of municipal managers and the board of mayor and aldermen, as well as for the use of more output and outcome information. Interviews of participants on four different hierarchical levels in 12 municipalities show that the practices of output management at different hierarchical levels are only loosely coupled to each other (‘vertical loose coupling’). We also found some degree of ‘horizontal loose coupling’ at each hierarchical level between result orientation, the development of output indicators and the use of output information for performance evaluation. The paper analyses the reasons why municipalities encounter difficulties in designing a comprehensive and coherent performance management system.     

The coopetition paradox and tension in coopetition at multiple levels

This article explores the nature of the paradox inherent in coopetition; that is, the simultaneous pursuit of cooperation and competition between firms, and emanating tensions that develop at individual, organizational, and inter-organizational levels. We dissect the anatomy of the coopetition paradox to discover how it materializes by creating an external boundary (i.e., via unifying forces) and internal boundaries (i.e., via divergent forces). After explaining the coopetition paradox, we distinguish tension from paradox and submit that tension comprises both positive and negative emotions simultaneously, also known as emotional ambivalence. Finally, we recognize that emotional ambivalence in coopetition prevails at different levels, and vary in its level of intensity and persistency in relation to different contexts. We employ illustrative cases to ground our propositions empirically. This article provides understanding on concepts, expects to incite fruitful dialogue, and fuels further studies on inter-firm paradoxes.     

Contingencies influencing the management accounting practices of Estonian manufacturing companies

Having regained independence in 1991, Estonia has undergone fundamental political and structural changes over the last decade, which have also affected the operation of its companies. This paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. It is comparatively infrequently that Estonian manufacturing companies have made improvements in their cost accounting methods, although the majority of respondents appear to acknowledge the importance of these practices in finding and lowering real product costs and modernizing the cost accounting systems. The effectiveness of an accounting systems’ design depends on its ability to adapt to changes both in external circumstances and internal factors. We have found some evidence that changes in cost and management accounting practices are associated with shifts in the business and accounting environment as external contingencies, and with those in technology and organizational aspects as internal contingencies. This research aims on the one hand to confirm earlier findings related to the ‘contingent factors’ that influence management accounting and on the other, to identify possible new factors, such as, for example, the legal accounting environment and shortage of properly qualified accountants.     

要用科学态度研究马克思主义经济学

本文首先在阐述科学的含义、基本特征及检验一种理论是否为科学的标准的基础上,分析了马克思主义经济学的规范性和实证性以及相应的科学属性和意识形态属性,指出马克思主义经济学是实证理论而非规范理论,既是科学理论,又是意识形态.然后,对作为科学理论的马克思主义经济学所面临的十大难题进行了研讨.最后,就如何发展和创新马克思主义经济学,提出了三项基本原则.     

Goals versus institutions: the development of performance measurement in the Swedish university sector

This paper contrasts goal-directed and institutional approaches to the development of performance measurement (PM) in the Swedish university sector, which has been subject to increasing emphasis on management by objectives since the early 1990s. We adopt a macro perspective, focusing on recent changes in PM related to governmental control of universities and colleges and combine an extensive review of archival data with interviews in our empirical analysis. It is concluded that although the goal-directed model cannot be completely rejected as a heuristic informing recent changes in PM, a process-orientated institutional perspective considerably enriches the analysis by making it less static and more contextually informed. In particular, the latter perspective better explains the evolution of loose couplings between formally stated goals and performance indicators and between different systems for PM by directing attention to the complex interplay between conflicting constituent interests in the evolution of resource and cost allocation practices and quality control procedures. However, our empirical analysis also leads us to reconsider the conceptions of loose coupling as either a “given” feature of institutionalised organizations or an outcome of more pro-active resistance at the micro level prevailing in much earlier work in institutional theory.     

“黑摩的”存在的经济学分析

通过对"黑摩的"存在的经济学分析,探索其出现和存在的根本原因,从经济学的角度分析对"黑摩的"的存在进行控制,以达到城市交通管制的目的。     

系统论视角下中国特色领导者素质研究

领导职能从属于管理系统,领导职能的发挥对整个管理系统良性发展有着重要的意义。领导者是否具备应有的素质就成为领导职能发挥的关键,进而影响和制约着整个管理系统。领导者应具备良好的政治素质、知识素质、能力素质和心理素质,不断拓展自身的素质和能力。     

Accounting students’ choice of blended learning format and its impact on performance and satisfaction

Using online platforms to deliver educational content, some institutions have developed blended courses that combine the advantages of online instruction with traditional face-to-face (F2F) teaching. This study compares accounting student performance and satisfaction in two blended formats with similar content and design, i.e. F2F+ vs. Online+ courses. It also assesses the characteristics of students who choose the latter option over F2F+ courses. Students in four advanced accounting subjects were surveyed and their course performance was obtained. Results indicate that the main determinants of students’ decision to register for an Online+ course are retaking the course, increased weekly work hours, and belief that this type of blended course facilitates learning. Results show that students in advanced accounting courses with equivalent content and design perform similarly and have the same level of course satisfaction across course delivery formats, as hypothesized under equivalency theory.     

工作—家庭平衡的企业制度安排

工作已经通过网络渗入家庭,员工面临严重的工作—家庭冲突,影响组织绩效和生活质量。工作—家庭平衡作为企业家庭伦理理论的核心问题已成为制度设计的中心问题。对工作—家庭平衡制度安排的理论与实证研究发现,工作—家庭平衡还没有成为政府、企业和员工的共享信念,制度设计失去社会价值观基础;弹性工作制是有效的正式企业制度;家庭照顾福利是无效的正式企业制度;经理须持之以恒支持员工平衡工作—家庭需要、控制因享用工作—家庭平衡福利而带来的负面职业生涯后果。两者是有效的非正式制度安排。据此提出的政策建议是:政府要在全社会倡导、培育以工作—家庭平衡为核心的企业家庭伦理管理哲学、提供家庭照顾福利作为公共制度供给;企业进行系统的组织文化改造;员工培育照顾家庭的应得权利感。     

Keep up with the winners: Experimental evidence on risk taking,asset integration,and peer effects

The paper reports the result of an experimental game on asset integration and risk taking. We find some evidence that winnings in earlier rounds affect risk taking in subsequent rounds, but no evidence that real life wealth outside the experiment affects risk taking. Controlling for past winnings, participants receiving a low endowment in a round engage in more risk taking. We test a ‘keeping-up-with-the-Joneses’ hypothesis and find that subjects seek to keep up with winners, though not necessarily with average earnings. Overall, the evidence suggests that risk taking tracks a reference point affected by social comparisons.