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2.
Bruce E. Kaufman Michael Barry Adrian Wilkinson Rafael Gomez 《Human Resource Management Journal》2021,31(1):65-92
This paper constructs alternative balanced scorecards based on high‐performance work system (HPWS) and employment relations system (ERS) models. The models are depicted and compared in diagrams and used as framework skeletons for building separate HPWS and ERS scorecards, intended to provide a detailed data picture of the operational health and performance of an organization's employment/HR system and its operations, processes, and inputs/outputs. The scorecards are filled in with nationally representative data from 2,000+ U.S. workplaces using more than 50 employment/HR indicators, as reported by separate panels of managers and employees. The indicators for each workplace are aggregated into an overall HR/employment system score, ranked from low‐to‐high, and graphed as frequency distributions. These distributions provide a unique snapshot picture of the mean and dispersion of the state of employment relations and HR system performance for companies across the United State. They also reveal that “models matter” since the HPWS and ERS scorecards provide distinctly different evaluation assessments. 相似文献
3.
Joseph A. Schmidt Chelsea R. Willness David A. Jones Joshua S. Bourdage 《International Journal of Human Resource Management》2018,29(3):571-594
We tested relationships between employee quit rates and two bundles of human resource (HR) practices that reflect the different interests of the two parties involved in the employment relationship. To understand the boundary conditions for these effects, we examined an external contingency proposed to influence the exchange-based effects of HR practices on subsequent quit rates – the local industry-specific unemployment rate – and an internal contingency proposed to shape employees’ conceptualization of their exchange relationship – their employment status (i.e. full-time, part-time and temporary employment). Analyses of lagged data from over 200 Canadian establishments show that inducement HR practices (e.g. extensive benefits) and performance expectation HR practices (e.g. performance-based bonuses) had different effects on quit rates, and the former effect was moderated by unemployment rate. The effects of HR practices on quit rates did not differ between FT and PT employees, but a different pattern of main and interactive effects was found among temporary workers. These findings suggest that employees’ exchange-based decisions to leave may be less affected by the number of hours they expect to work each week, and more by the number of weeks they expect to work. 相似文献
4.
This paper provides a framework for the evaluation of scenario planning and other strategic decision making methods or techniques. If scenario planning is useful, we should be teaching it in schools and we as individuals should be using it to cope with the uncertainty inherent in modern life. A prerequisite to this is the need to identify why, where and how (in what way) scenario planning and other methods or techniques are useful. Here, I review evaluations of scenario planning. Taking a Brunswikian perspective, I highlight the issues that have failed to be addressed in this evaluation. I demonstrate that there are many ways in which scenario planning could be useful other than those that have appeared in previous discussions. These multiple routes are dependent upon the interaction between the individual organisation, the environment in which they are operating and the method being followed. 相似文献
5.
Alan Coad 《Management Accounting Research》1996,7(4):387-408
This paper examines the skills and aptitudes necessary to undertake a strategic management accounting project. It argues that individuals involved in such projects are required to work both smart and hard. This argument is developed theoretically by reference to the work of educational psychologists who have identified two different types of goal orientation which people pursue in achievement situations: the learning orientation and the performance orientation. Evidence that strategic management accounting requires a learning orientation is provided by means of a case study which describes its use in a competitive tendering situation. This is followed by a discussion of the potentially symbiotic relationship of strategic management accounting and organizational learning. The discussion leads to the specification of a research agenda that may have significant implications for the practice and learning of management accounting. 相似文献
6.
The introduction of traffic management schemes has been one response of the National Parks to the problem of ever-increasing car-borne visitors and the consequent damage caused to the rural environment. By reviewing these schemes and by determining and explaining attitudes towards one particular traffic management experiment, the paper aims to deduce lessons for future policy. The analysis, based on two visitor surveys, suggests that the likelihood of success is improved when schemes are integrated, containing both ‘carrot’ and ‘stick’ elements. Since public perceptions are also found to be pivotal to its success, appropriate marketing of a scheme is vital. The paper concludes, however, that to achieve the fundamental objective of greater accessibility with less mobility, a more wide-ranging marketing effort is required intended to engender a sea change in attitude towards both the car and public transport. 相似文献
7.
对纳税筹划问题的理性思考 总被引:5,自引:0,他引:5
纳税筹划近年来日益受到人们的关注,但国内研究多侧重于筹划策略和方法。本文试图从理论上对纳税筹划的必然性、可能性及其经济和社会效应进行较深入的探讨,完善纳税筹划的指导思想,纠正对其错误的认识。 相似文献
8.
Thomas C. Powell 《战略管理杂志》1992,13(7):551-558
Since 1970, over forty empirical studies have examined the performance consequences of formal strategic planning. This line of research has drawn heavy criticism from reviewers on methodological grounds, and has produced confusing, apparently contradictory results. This article reevaluates the planning-performance relationship from a resource perspective, arguing that strategic planning does not satisfy the criteria for sustainable competitive advantage– although it may produce economic value, it is easily imitated and may be substitutable. The article suggests that previous studies produced inconsistent results because they did not account for the dissemination of strategic planning over time, or for industry differences in strategic planning factor markets. An empirical test in two industries finds that formal strategic planning and financial performance are unrelated in a ‘planning equilibrium’ industry, but positively related in an industry with strategic planning factor market imperfections. 相似文献
9.
国有股减持的困境与出路 总被引:2,自引:0,他引:2
随着战略管理的观念与技术在我国企业管理中的应用 ,战略成本管理在我国企业中的推行势在必行。企业在从传统成本管理向战略成本管理转变中 ,应特别注意树立正确的成本管理思想、拓展成本管理的范围以及改变现有的生产方式三方面问题。 相似文献
10.
关于健全独立董事制度的若干思考 总被引:4,自引:0,他引:4
入世给我国中小企业的发展带来了机遇与挑战。培育核心竞争力是其抓住机遇 ,应对挑战 ,走向成功的关键所在。文章在分析了我国中小企业面临困境的基础上 ,提出了培育我国中小企业核心竞争力 ,促进我国中小企业发展的方法和措施。 相似文献