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The development of efficient and competent staff in accounting firms is enhanced by the use of formal performance evaluation systems. This paper reports on a study which examined the objectives and uses of performance evaluation, the methods used, the dimensions evaluated, the development of overall assessments, the provision of feedback and the perceived strengths and weaknesses of the systems in use. In general, the performance evaluation process in these firms is effective, but there is scope for improvement in a number of areas. 相似文献
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This study investigates the antecedents and consequences of organization‐level inclusion climate. A national sample of human resource decision‐makers from 100 organizations described their firms' formal diversity management programs; 3,229 employees reported their perceptions of, and reactions to, their employers' diversity management. Multilevel analyses demonstrate that identity‐conscious programs (programs that target specific identity groups) generate an inclusion climate. Moreover, the analyses provide evidence of multilevel mediation: In organizations with an inclusion climate, individual employees perceive the organization as fulfilling its diversity management obligations and respond with higher levels of affective commitment. This study represents an important step toward understanding how a shared perception of organizational inclusiveness develops and how inclusion climate facilitates the achievement of diversity management objectives. The findings also shed light on the important role of identity‐conscious programs in promoting organizational commitment within a diverse workforce. 相似文献
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Although many studies indicate that both the level and composition of public spending are significant for economic growth, the results in the empirical literature are mixed. This paper suggests that the country sample selection and expenditure classification are important in explaining these conflicting results. The empirical analysis shows that the link between growth and public spending, especially its core component, is strong only for countries with macroeconomic stability and fast GDP per capita growth dynamics, which are also capable of using public funds for productive purposes. 相似文献
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Extant research in evaluation of accounting harmonisation has mainly focused on measurement of harmonisation and evaluation of its impact on share market indicators. Within these themes, however, researchers have been studying the impact of formal harmonisation on material harmonisation, and share prices and returns. Given the important role formal harmonisation plays in accounting harmonisation, this study introduces a methodology for the measurement of formal accounting harmony between countries. The methodology introduced in this paper can be used to identify areas of harmony or disharmony for policy-making purposes. It also provides means of gaining valuable insights into the nature of harmony or disharmony between different countries' accounting rules. Finally, it creates new grounds for examining various other aspects of accounting harmonisation. 相似文献
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Sivakumar Velayutham Hector Perera 《Accounting Education: An International Journal》2013,22(4):287-301
The accounting profession in recent times has been under intense scrutiny. Questions have been raised about, among other things, the right of the profession to regulate its activities, the behaviour of accounting firms and the usefulness of accounting information, a situation that would seem to indicate the existence of a crisis. This paper argues that the present crisis facing the accounting profession can be attributed to the inability of the tradional (technical rationality) model for professional development to cope with the new demands placed on the modern accounting profession which is characterized by professional pluralism. The paper proposes an alternative model for professional development based on the concept of the ‘reflective practitioner’. It is argued that the proposed model would equip accounting professionals with a degree of flexibility which is considered essential in carrying out their functions in a changing environment. 相似文献
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Vietnam introduced a Policy of Renovation (‘Doi Moi’ Policy) to restructure the economy in 1986. Under this policy, the Land Use Right Certificate was introduced as a form of tenure for agricultural land and urban land, according to the Land Laws of 1987 and 1993, respectively. However, by 2001, most properties and/or land in Vietnam still did not have a legal title. Although Vietnam's land reforms in the 1990s provided some of the weakest private rights among the transition countries, big cities like Ho Chi Minh City are presently homes to thriving housing markets. Transactions of ‘property without a physical entity and legal title’ in the real estate market show how property ownership can be formed in order to operate within different institutional contexts. This paper highlights that ‘intermediate levels of property rights’ are the driving forces behind the thriving housing market in Ho Chi Minh City. 相似文献
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Drawing on transaction cost economics and organisational theory, this paper proposes a framework to analyse management controls in Public–Private Partnerships (PPPs). The paper contributes to the related literature at a conceptual level by showing how three control archetypes, namely market, bureaucratic and clan, in conjunction with two control strategies, namely performance evaluation and trust‐based strategies, could be used by public partners to minimise relational and performance risk, thereby achieving value for money. Practitioners could also use the linkages identified in this paper to develop management control systems for PPPs. 相似文献
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Pierre‐Richard Agnor Nihal Bayraktar Emmanuel Pinto Moreira Karim El Aynaoui 《The World Economy》2006,29(11):1519-1547
This paper presents a macroeconomic approach to monitoring progress toward achieving the Millennium Development Goals (MDGs) in Sub‐Saharan Africa. At the heart of our framework is a macro model which captures key linkages between foreign aid, public investment (disaggregated into education, infrastructure and health), the supply side and poverty. The model is then linked through cross‐country regressions to indicators of malnutrition, infant mortality, life expectancy and access to safe water. A composite MDG Indicator is also calculated. The functioning of our framework is illustrated by simulating the impact of an increase in foreign aid to Niger at the MDG horizon of 2015, under alternative assumptions about the degree of efficiency of public investment. Our approach can serve as the building block for Strategy Papers for Human Development (SPAHD), a more encompassing concept than the current ‘Poverty Reduction’ Strategy Papers. 相似文献
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