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排序方式: 共有102条查询结果,搜索用时 15 毫秒
1.
This paper examines the role of accounting in the strategy re‐creation of a university. Drawing on Donald MacKenzie's theoretical notion of performative engines, our field study of an Australian university reveals how accounting, through various calculative practices, fuelled change and steered people into strategic action, leading to the formation of a new strategic plan. We contribute to the existing accounting and higher education literature on university strategising by illustrating how accounting, when convincing and accepted by decision‐makers, can function as an engine for the transformation and financialisation of universities’ strategies. 相似文献
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Although there has been significant interest among researchers in audit-quality-threatening behaviours (QTBs), the decision process through which staff auditors engage in those behaviours has received relatively little attention. It seems likely that the ethical intensity of the behaviours perceived by auditors may play an important role in that process; to date, this has not been tested. This study examines the mediating role of perceived ethical intensity in the relationship between perceived ethical culture of the firm and the auditors' ethical evaluation of, and intention to engage in, three different forms of QTBs. A multi-item measure of ethical intensity is developed and the findings provide the first empirical evidence of a direct relationship between perceived ethical intensity and ethical decision-making regarding QTBs. Moreover, the findings show that perceived ethical intensity fully mediates the relationship between perceived ethical culture and ethical decision-making. Implications of the findings for accounting firms and for researchers are discussed and areas for future research on the mediating role of perceived ethical intensity are suggested in the paper. 相似文献
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Kim Hoque 《Industrial Relations Journal》2008,39(1):43-62
This article draws on data from WERS 2004 to provide a follow‐up to previous research using WERS 98, which evaluated the relationship between Investors in People (IiP) and training. This follow‐up is undertaken in order to consider whether the Standard, which was revised in 2000, is now more effective in ensuring that recognised workplaces genuinely engage in training activity. An evaluation is also undertaken of the Standard's new aim of ensuring equal opportunities with regard to training provision. In the event, the analysis demonstrates that the proportion of employees in IiP workplaces that have not received formal training did not change between 1998 and 2004, but employees were now less likely to disagree that managers at their workplaces encourage people to develop their skills. However, the analysis finds greater evidence of inequality of training provision in IiP workplaces than in non‐IiP workplaces and that the Standard neither boosts training levels for typically disadvantaged employee groups, nor overcomes the ‘training apartheid’ phenomenon. 相似文献
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Ning Wu Kim Hoque Nicolas Bacon Juan Carlos Bou Llusar 《Human Resource Management Journal》2015,25(4):408-423
This article draws on the Organisational Growth and Development (OGD) life cycle model to explore the relationship between high‐performance work systems (HPWS) and performance in firms of different size, thereby extending understanding of congruence or ‘best fit’ theory within strategic HRM debates. With reference to management control theory, economies of scale and the availability of specialist managerial skills, the article hypothesises that while an HPWS–performance relationship might exist in small, medium‐sized and large firms, the relationship will be stronger in large firms than in both small and medium‐sized firms, and stronger in medium‐sized firms than in small firms. Analysis of data from the British Workplace Employment Relations Survey demonstrates, however, that there is no association between HPWS and workplace performance in medium‐sized firms, in contrast to the positive relationship between HPWS and performance found in large firms and between HPWS and labour productivity in small firms. 相似文献
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Changes in the Public Accounts Committee of a Less Developed Democratic Country: A Field Study
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This paper complements prior studies on the public accounts committees (PACs) by considering the notions of ‘agency’ and ‘structure’ of institutional theory in tandem in understanding the changes in structures and activities of the PAC of a less‐developed democratic country – Bangladesh. While prior studies examined ‘external’ institutional pressures on the development and operation of the PAC in various settings, the role of internal and external institutional agents in this context has not been their primary focus. Our empirical evidence from a qualitative field study indicates that over the past two decades, Bangladesh's PAC underwent significant changes to its internal governance structures and administrative processes. While these changes were indirectly driven by pressures from international donor agencies, PAC members and the national audit office played a key role as institutional agents in initiating and institutionalising the changes in PAC governance and operation. 相似文献
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Dr. S. Sr. Coronel 《De Economist》1872,21(1):513-536
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David Guest, who is Professor of Occupational Psychology at Birkbeck College, and Kim Hoque, who is Research Officer in the Centre for Economic Performance at the London School of Economics and Political Science, draw on a postal survey of nearly 350 new establishments to consider their propensity to unionise, to adopt practices associated with HRM, and to deliver a number of performance outcomes. Key findings are that not only were there examples of the ‘good’, the ‘bad’ and the ‘ugly’ so far as practice generally was concerned, but also that those establishments which used HRM practices extensively tended to report better results in terms of a number of both employee relations and performance outcomes. 相似文献