Race and the development of career interest in accounting

Data from the AICPA (2009b) show that African–Americans comprise only 1% of CPAs and were only 4% of new hires by CPA firms in academic year 2007–2008. The current study uses social cognitive career theory to examine whether this shortage of diversity may be caused by differences between African–American and Caucasian students in factors that lead to career interest in accounting. Students were surveyed on two key personal variables: self-efficacy and outcome expectations. Results suggest that African–American students are more likely than Caucasian students to perceive accounting as providing outcomes that match their values. However, favorable perceptions may be countered by differences in self-efficacy. African–American students value outcomes provided by accounting, but they may have less confidence, compared to Caucasian students, that they can successfully complete the course of action necessary to enter the profession.     

自我职业生涯管理与科技人才组织承诺:工作内嵌入与专业认同的作用

以社会认同理论为基础,将科技人才自我职业生涯管理、工作内嵌入、专业认同和组织承诺整合在一个理论模型中,运用304个样本数据实证探究了四者间的关系。结果表明：注重自我职业生涯管理的科技人才,其组织承诺更高;工作内嵌入在自我职业生涯管理与科技人才组织承诺间发挥部分中介作用;专业认同度高的科技人才自我职业生涯管理对其组织承诺的正向影响更突出。     

高职高专特色会计专业建设探析——以贵州商业高等专科学校为例

特色求生存、品牌求发展是高职高专会计专业发展的灵魂之所在,如何建设有高职高专特色的会计专业,运用SWOT理论,通过对贵州商业高等专科学校会计专业探析,提出加强特色会计专业建设基本要素、关键点、主要内容等问题。     

The role of entrepÔt trade in the choice of a nominal anchor for Hong Kong

This paper adds a new perspective to the literature of monetary standard by establishing a link between re-exports and the choice of nominal anchor. The model developed is applied to address the controversy over the US dollar versus the renminbi as the nominal anchor for Hong Kong, in the context of its considerable amount of entrepÔt trade with the US and China. It is found that the distinct trade structure of the US-Hong Kong-China triangle significantly reduces Hong Kong's opportunity cost of choosing between the two currencies, its nominal anchor.     

我国保险企业组织生涯管理问题探讨

组织生涯管理是近些年来在发达国家兴起的、颇受人们关注的人力资源管理领域的一项新内容,体现了一种全新的人力资源管理理念和模式。本文从组织发展战略和员工的培训与开发等几个方面,分析了我国保险企业组织生涯管理过程中存在的问题,并相应提出了一系列对策,试图为促进我国保险企业组织职业生涯管理水平的提升,以达到企业与员工双方“双赢”效果提供有益的借鉴。     

National skill-creation systems and career paths for service workers: hotels in the United States,Germany and the United Kingdom

Creating sufficient opportunities for individuals to develop their capabilities and earn a living wage is one of the central challenges facing all countries. However, some types of vocational education and training (VET) institutions may be more effective than others in promoting the development of career-enhancing ‘transferable’ skills. In order to investigate the links between national skill-creation systems and individual career paths, this study focuses on three countries with very different VET systems: the United States, the United Kingdom and Germany. The comparison is based on closely matched samples of three- and four-star hotels. The results suggest that individual career development and outcomes, such as wages and turnover rates, are strongly influenced by the interplay of three key elements – the breadth, relevance to employment and degree of standardization – of national initial VET systems. Our analysis identifies strengths and weaknesses of the different systems and key lessons for improvement.     

Executive career advancement in career moves across employers: the role of organization-level predictors

This paper examines the career moves of executives between different organizations and looks at the characteristics of executives employing organizations as a predictor of the outcome of the moves. The paper uses a retained executive search firm's proprietary data set that contains information on the career paths of executives in the financial services industry. The results show that the perceived operational excellence of executives employing organization has a significant signalling power for other employers and strongly impacts the success of executives' moves across different organizations. The data also reveal that executives may use their employment spell at large-sized organizations that are perceived as excellent as a conscious career-building mechanism and accept smaller promotions to join such organizations.     

城市低保对象动态管理研究:基于“救助生涯”的视角

由于有劳动能力人士构成我国城市低保对象的主体,因此,如何建立合理的制度安排,促进有劳动能力对象积极求职和就业,实现救助和就业之间的平衡关系是今后一段时间我国城市低保制度需要着重解决的难题之一。通过借鉴Saraceno提出的"社会救助生涯"来界定动态管理,并简要分析其影响因素,总结了国际社会所采取的动态管理的实务经验,从经济激励措施和促进求职制度安排两个方面分析了我国城市低保动态管理的主要特点及其不足之处,提出了进一步完善我国城市低保对象动态管理的对策建议。     

Exploring employees’ perceptions of costs and benefits of unionization in the hospitality industry

There is scant research on the impact of unionization on hospitality employees’ job security, health, and working conditions. This research explores employees’ beliefs of costs and benefits of unionization in hospitality organizations given that previous research has mainly focused on its influence on the firm and the industry. The findings of this study suggest that unionization can present a unique set of challenges both for line-level employees and managers. The ‘it’s not my job’ attitude associated with unionization can have a dampening impact on employees’ future career opportunities. Future research needs to consider the long-term consequences of unionization on employees.