论企业内部控制的监督

内部控制是企业保护资产的安全完整、保证财务信息的准确可靠、提高管理水平和经营效益的有效措施。要充分发挥内部控制的效能,不仅需要企业建立健全的内部控制,而且更需要企业本身和社会各方对其内部控制实行有效的监督。     

主管-下属组织认同与下属离职意愿关系的实证分析

采用主管-下属配对数据进行统计分析,结果表明,下属组织认同完全中介主管组织认同与下属离职意愿的关系,且主管组织认同对下属离职意愿没有直接作用,而是通过下属组织认同产生间接作用。同时,该研究还发现,主管组织认同能够传染给下属组织,从而改变下属组织认同。所以,要降低下属的离职意愿,既需要提高主管组织认同,也需要提高下属组织认同。     

Antecedents and Employee Outcomes of Line Managers' Perceptions of Enabling HR Practices

To learn more about the role of line managers in the implementation of HR practices, we propose and test a model of line managers' perceptions of enabling HR practices on the one hand and employee outcomes on the other. In a field study of 89 line managers and 631 employees, we observed that the relationship between line managers' perceptions of enabling HR practices and employees' intrinsic motivation, affective organizational commitment, and turnover intention was mediated by employees' perceived supervisor support. Line managers' perceptions of enabling HR practices, in turn, were predicted by line managers' perceived quality of the HR training they received. Theoretical and practical implications and directions for future research are discussed.     

Effective HR implementation: the impact of supervisor support for policy use on employee perceptions and attitudes

Abstract

Effective implementation of human resource (HR) policies appears to depend on supervisors’ active involvement in the intervention process. Following recommendations of a recent intervention evaluation framework, we examine how perceived supervisor support during the implementation of a work-life intervention helps to change participants’ perceptions of organizational family supportiveness, and how this ultimately changes participants’ engagement and turnover intentions. A three-wave longitudinal study in a professional services firm (N = 434) that has formally involved supervisors in the process of a work-life intervention showed support for our study hypotheses. Supervisor support for policy use influenced employees’ positive work–home culture perceptions, which in turn strengthened employees’ work engagement and diminished their turnover intentions over time. We discuss practical implications and give recommendations on the future design of HR interventions and related policies.     

Understanding the dynamics between supervisor‐follower social capital,work engagement,and employees' creative work involvement

This study examines the previously unexplored mediating role of work engagement in the link between creative work involvement and the relational resources embedded in supervisor‐follower exchanges. We studied three relational resources inherent to the exchanges between followers and their supervisors: trust in supervisor, goal congruence, and relationship informality. Data were captured from IT professionals working at four well‐established IT companies in Ukraine. The findings show that relationship informality and goal congruence positively affect employees' creative work involvement, yet these effects are less pronounced when controlling for work engagement. The significance and implications of these findings for research and practice are discussed. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

Employee work–life balance outcomes in Ireland: a multilevel investigation of supervisory support and perceived organizational support

This article examines how employee perceptions of supervisory and organizational support for work–life balance, in addition to the number of work–life balance programmes available, predict a number of work–life balance outcomes including role conflict, job satisfaction, family satisfaction and turnover intentions in a sample of large private and public sector organizations in Ireland. The attitudes of HR managers towards work–life balance programmes are also explored. To account for the nested structure of the data, analyses were conducted using hierarchical linear modelling. We found that perceptions of work–life supportiveness as measured at the HR manager and immediate supervisor levels affect employee uptake of work–life programmes, employee work–life balance outcomes and turnover intentions.     

A multiple group analysis of the training transfer model: exploring the differences between high and low performers in a Korean insurance company

This study suggests an integrative transfer of training model and examines the influence of pre-training performance on the relationship between work environment variables and transfer-related variables. Structural equation modeling was conducted with data collected from 365 Korean employees of a large general insurance firm. They were all participants in a leadership development program. The results of multi-group analyses revealed that the influence of work environment variables on transfer-related variables was moderated by employees' pre-training performance. The findings of the study imply that a more elaborate training transfer model that considers performance not just as an outcome variable, but also as an antecedent variable is required. Also, it is proposed that different strategies should be applied to promote transfer of training based on the employee's level of pre-training performance.     

国有资产监管者监管研究

本文从我国国有资产监管体制改革的实践出发,从监管和监管者监管的涵义界定入手,探讨我国现阶段国有资产监管体制的性质以及所存在的缺乏监管者的监管、权责不对称、监管效率不高等问题,提出应建立由国务院和全国人大对国资委的监督机制,并从对国资委的财务、权力和行为、效率三个方面的目标入手,通过建立人大报告制度、加快并健全国有资产法制建设、加大国有资产经营和监管的信息披露等措施,提高我国国有资产的监管效率。     

领导行为的马太效应：领导组织化身的调节作用

文章就组织行为领域领导行为的马太效应及领导组织化身的调节作用进行了具体理论分析和实证检验。以510名企事业单位员工为样本,探讨了领导行为的马太效应及其具体作用机制。研究发现：变革型领导(正性领导）行为对员工工作绩效具有积极效应,辱虐领导（负性领导）行为对员工工作绩效具有消极效应,两类领导行为均通过情感组织承诺的中介效应对工作绩效产生影响;同时,领导组织化身（SOE）在两类领导行为与情感组织承诺之间起着显著调节作用,使得领导行为的马太效应进一步凸显和放大。这表明了在管理实践中领导行为具有特殊重要性,应注意汲取其有益影响、克服其负面效应,并充分利用员工领导组织化身认知的调节作用大力提升领导行为的有效性。     

机构投资者的治理角色——过度投资视角

本文以2007~2009年我国上市公司的过度投资行为为背景,考察机构投资者持股对过度投资的治理角色。研究结果表明,机构的期末持股比例、长线型机构投资者尤其是长线型基金与过度投资显著负相关,表现为有效监督者的角色;短线型机构投资者则缺乏公司治理的意愿和动机,表现为利益攫取者的角色。研究结果意味着,我国的机构投资者同时具备有效监督者和利益攫取者的角色,何时表现出何种角色取决于持股比例以及持股时间。