Management Accounting Systems and Organisational Structure

In this paper we present an empirical analysis to test whether organisation configurations and management accounting systems change simultaneously. Using the original application of the fuzzy logic methodology, we analyse the level of development and implementation of the management accounting system and the organisational configuration on a sample of 501 Italian firms. Even though we employ a cross-sectional approach, the results may be interpreted according to the life cycle model. Our findings show that the evolution of the organisational configurations is not always coherent with the relevance assumed by management accounting systems. In particular, we find a large group of companies with a simple organisational configuration and a well-developed management accounting system. We interpret the presence of this cluster dynamically as an intermediate stage of growth towards more complex forms of organisation.     

Saving for Retirement: Understanding the Importance of Heterogeneity

A large number of households spend much of their working lives not engaged in saving for retirement, in contrast to the basic proposition that motivates the lifecycle model of consumption. This article discusses the relationship between this observed savings behavior and three specific areas of heterogeneity in the household consumption problem: budget constraints, savings motives, and preferences. Using the Surveys of Consumer Finances, the article shows that saving for liquidity (precautionary motives) and saving for specific purchases (like housing and education) compete with saving for retirement and may explain why the median household approaches the last years of its working life with only a year’s worth of income in financial assets. Another part of the explanation is shown to be high discount rates or rates of time preference, which cause households to engage in “buffer-stock” saving over the earliest years of their working lives. Heterogeneity in motives and preferences for saving present a challenge to financial professionals and policy makers who hope to encourage more people to save actively for retirement. JEL Classification D910     

产业群生命周期理论与实证分析

由于受多种复杂因素的影响,产业群的发展轨迹遵循着生命周期规律。产业群在不同的发展阶段,显现着明显的阶段性特征。理论与实践已充分证明了这一点。因此,分析探讨产业群在生命周期各阶段的特征,并在此基础上提出相应的策略,这对于推动产业群有序发展,延长产业群生命周期具有十分重要的现实意义。     

民营企业成长模式的生态学思考

本文运用仿生学理论,对民营企业在不同生命周期成长模式的选择进行了分析,以期为广大民营企业者提供决策借鉴。     

水利基础设施领域公私合作伙伴项目全生命周期研究

梳理国内外相关组织及学者对项目生命周期的研究成果,通过公私合作伙伴(PPP)水利项目与一般水利项目的比较分析,得出PPP水利项目全生命周期的阶段划分、各阶段工作内容、各阶段主要参与方以及它们之间的内在关系,为开展PPP水利项目管理相关研究提供理论基础。     

物流客户服务成本的特点与估算模型

物流客户服务成本是广义物流成本的重要组成部分,通过分析物流客户服务成本的形成过程和特点,初步推断出典型客户生命周期下物流客户服务成本与物流服务水平的量化函数关系,以及一定物流服务水平下的物流客户服务成本的估算模型。     

家族企业生命周期不同阶段的传承研究

本文通过考察目前浙江省家族企业传承的现状和存在的问题,探讨在企业发展的不同生命周期家族企业接班策略的差异。处于不同生命周期的企业,其企业主所偏好的接班人选择构面具有显著差异。在创业期和成长期,企业主主要采用信赖机制的思维模式考虑接班人选;在成熟期,企业主主要采用网络关系的思维模式考虑接班人选;在转型期,企业主主要采用交易成本的思维模式考虑接班人选。     

Towards Multilife Marketing: How Goods Multiple Lives Practices Create Value for Consumers

Goods multiple lives practices (GMLPs) encompass a wide range of diverse practices that extend product lifecycles. We propose that it is through a holistic consideration of the concept that it is possible to understand its breadth and scope as well as its potential consequences in terms of increased value for consumers. Through 15 in-depth interviews and secondary data analysis, this study explores the value-creating potential of GMLPs for consumers. The results suggest that these practices are based upon three key dimensions to create perceived value for consumers: polymorphous exchanges, protean intermediation, and multichannel structuration.     

Motivation of Parent–Child Co‐residence Behavior: Evidence from the China Health and Retirement Longitudinal Study

This paper examines the motivations of parent‐child co‐residence behavior in China using data from the China Health and Retirement Longitudinal Study. We test three possible motives: social norms, self‐interest and altruism. We find that social norms play an important role in household co‐residence behavior, showing that the belief that “sons take care of parents” is strong, and children in different birth orders take different responsibilities. Taking the one‐child policy as a natural experiment, we compared co‐residence behavior between only‐child and multi‐child families. This allowed us to test whether children in multi‐child families with wealthier parents more often co‐reside in order to compete for a bequest. We find that parents' wealth is more appealing to children in multi‐child families. The results support the life cycle theory that co‐residence decisions are motivated by self‐interest. We also find some evidence of altruism when parents and children make co‐residence decisions. These findings provide some insights for designing future elder‐support policies in China.     

论企业各生命周期阶段的财务战略

企业具有生命周期的特征,生命周期各阶段表现出不同的财务特征。应正确选择与企业生命周期相适应的财务战略:在创业期企业应采取扩张型财务战略,在成长期企业应采取扩张型财务战略,在成熟期企业应采取稳健型财务战线,在衰退期企业应采取防御收缩型的财务战略。