人性假设理论视角下公务员管理制度的完善——用“以人为本”的科学观念来完善我国的公务员管理制度

本文通过比较中西方人性假设理论的产生、发展和出现的新趋势，借鉴西方优秀的人力资源管理和公务员管理理论，从我国公务员的招考、录用、社保和福利待遇等管理方面入手，在完善中国的公务员管理理论方面做一些探讨。     

思维法则学框架下东西方管理理论的比较——探索管理科学中国学派走向世界的道路

思维法则学下的CmCvAwAs系统理论,汲取了哲学和心理学的成果,包含了东方哲学思想,可为东西方管理理论的比较提供一个结构化框架.在CmCvAwAs系统理论框架下,对需要层次理论、系统开发的生命周期理论、质量管理理论、群体发展阶段理论、物理-事理-人理系统理论、东方管理学、和谐管理理论、和合管理理论进行了比较,分析了CmCvAwAs系统理论对于管理研究和管理实践的理论含义,并基于此给出了管理科学中国学派走向世界的一些具体的机遇和挑战.     

现代管理会计理论浅析

管理会计自20世纪初问世以来,就随着经济的发展在西方国家企业中得到了推广应用和发展.近十几年,西方管理会计学科又提出了许多新的管理会计理论和方法,从而使管理会计的研究领域和应用范围进一步扩大.我国学者于20世纪80年代初,在引进西方管理会计理论的基础上,开始对管理会计理论进行研究并取得了一定的成果,但与西方国家相比理论研究成果不多,其方法在国内企业中的应用较少,理论与实际差距较大,不尽人意.     

中国企业并购潮动机研究——基于西方理论与中国企业的对比

本研究选择2006年—2011年间78篇西方一流学术期刊上有关企业并购的论文和当今中国十个具有影响力的企业跨国并购案例的公开资料作为研究样本,对所得文本资料进行内容分析,比较西方理论与中国企业对并购动机认识的异同.研究发现:虽然二者都着重从资源基础理论考虑企业并购的动机,但西方理论强调有效利用企业的管理能力、经验和品牌资产等无形资源,而中国企业强调获取外部知识产权、管理经验、技术、品牌和销售渠道等资源;行业冲击理论对中国企业并购动机的解释度高于西方理论,市场势力理论和交易费用理论对西方理论的解释度高于中国企业.     

利益相关者理论的发展与评述

利益相关者理论是现代西方企业管理理论中一个新的发展趋向,国内相关的研究起步比较晚.本文从利益相关者理论的历史演进、利益相关者的界定与分类、目前理论研究过程中存在的疑问三个方面,对利益相关者理论进行综述.     

浅析我国管理会计的现状及对策

管理会计的发展源于1911年西方管理理论中古典学派的代表人物——泰罗的《科学管理原理》一书。西方国家一般都把管理会计理解为是各种专门技术的应用,国际会计师联合会曾经把管理会计定义为“对管理当局所应用的信息（财务和经营的）进行鉴定、计量、积累、分析、处理、解释和传播的过程,以便在组织内部进行规划、评价和控制,     

西方管理思想中的人性观简评

人性观的演变是西方管理思想发展的一条基本线索。本文以西方管理思想中的人性观理论的演变过程为基本框架,对经济人,社会人、自我实现人、复杂人、文化人等不同的人性观假设及其理论进行简要的叙述评价,以期在现代管理实践活动中,实现对人性的科学把握。     

消费函数理论的研究脉络及其启示

本文将西方消费函数的理论研究概括为四个发展阶段,比较不同消费函数理论之间的差异,分析这些理论在解释中国居民消费行为上的合理性与局限性,为理解当前政府实施的一系列促进消费的经济管理政策提供理论支持,并提出相关政策建议．     

科学管理理论到人际关系理论的流变过程与分析

纵观西方管理思想及管理理论的发展史,大致可以分为五个阶段:早期管理思想、古典管理理论、行为科学理论、现代管理理论和当代管理理论。古典管理理论和行为科学理论作为西方管理思想史上两大重要理论流派,分别从不同的视角研究了管理的基本问题,其意义不可小觑。为了更好地体现这两大理论之间的流变过程,本文将对古典管理理论和行为科学理论中具有开篇意义的两大理论——科学管理理论到人际关系理论的发展过程做出详细的梳理及评析,以期对现当代管理理论的发展及管理实践具有一定的意义。     

中国特色管理理论的有益探索——《道本管理:精神管理学说与操作模式》评介

多年来,我国管理理论界和实践界对西方管理理论的学习和实践可谓不遗余力,但与此同时我们也发现,许多西方管理理论在中国企业的实践中产生了许多脱节乃至水土不服的现象。对此,诸多学者和实践界人士从管理理论的演进与发展、中西文化的差异、管理的民族     

Advancing our understanding of cultural heterogeneity with unsupervised machine learning

National boundaries and country averages are commonly used as delimiters and proxies for culture. By doing so, not enough attention is paid to cultural heterogeneity within and overlays between countries. Deploying a Kohonen self-organizing map (SOM) as an unsupervised machine learning technique on 106,382 individual-level survey data from 66 countries, this article identifies distinct worldwide cultural prototypes, isolates dominantly occurring prototypes within countries, and uses them to calculate cultural core values. It also provides new measures for within-country cultural heterogeneity, between-country cultural differences, and cultural isolation. The results not only show the usefulness of machine learning algorithms in inductive international business research, but also have managerial relevance for international marketing and management.     

French and British Top Managers' Understanding of the Structure and the Dynamics of Their Industries: a Cognitive Analysis and Comparison

This paper presents the findings of an exploratory study of the content of and differences between managerial frames of references with regard to the structure and dynamics of competitive environments. These frames of references are examined and compared at both the industry level and the country level; and the paper shows the influences of both industry and institutional structures and national culture on managerial thinking. It therefore contributes to the field of comparative management, as well as the growing interest in cognitive analysis in the field of management. The study is particularly significant since (a) its context is the rapidly changing industry environment of Europe, and (b) the managers are all involved in the development of strategies for their firms. Thirty three top managers (16 English and 17 French) were interviewed in four industries (brewing, car manufacturing, retail banking and book publishing) on their understanding of their industry and the strategy of their company. Content analysis of the transcribed interviews surfaces cognitive constructs which facilitate the identification of similarities and differences between managers, (a) within industries, (b) across industries, (c) within countries, (d) between countries and (e) between countries within the different industries. The analysis also provides means whereby the constructs can be represented in the form of cognitive maps.     

Cross-cultural industrial relations: An empirical examination

This paper is born out of research conducted in Hong Kong, Malaysia, and India between 1987 and 1990. It is an attempt to empirically test and extend the scope of a model formulated in England in 1977. The original model postulated that managerial behavior towards industrial relations issues, on an organizational or micro level, could be predicted if the managerial style could be properly predicated within the matrix of the model. The present study uses the model to see if similar prediction (or in any case, generalization) can be made on a macro level. The findings reveal that a certain degree of generalization can be empirically sustained in so far as the style of managers in the three countries is concerned. To that extent the paper is a contribution to the corpus of thought on the subject of managerial beliefs and provides valuable insight for the student of human resources management especially in the area of industrial relations and corporate policy.     

Reconstruction of decision-making behavior in shareholder and stakeholder theory: implications for management accounting systems

This paper focuses on two interrelated research questions. First, an analysis of managerial decision-making is incorporated into shareholder and stakeholder theory. Secondly, the paper investigates what consequences result for management accounting from inherent conceptions of managerial decision-making behavior. These research questions are based on assumptions of complex interrelationships among decision-making managers, management accountants, and techniques they employ. The findings of this research support that tenets of management accounting systems correspond best with shareholder theory. In doing so they apply financial measures, pursue the goal of profit maximization, and focus on decision-making behavior resulting from the agency relationship between shareholder and manager. Stakeholder theory, however, is fundamentally different from shareholder theory in terms of goals, management philosophy, relationships, behavioral assumptions etc. For these reasons differences with respect to managerial decision-making behavior are reasonable and different requirements related to management accounting systems appear appropriate.     

Corporate ethics: evidence from Islamic banks

The purpose of this study is to investigate whether banks’ management behavior is related to corporate ethics. We employ earnings-management and expense-preference measures to evaluate management behavior. Using a very large sample of banks from 15 countries and controlling for a number of bank- and country-level factors, we find that managers in Islamic banks are less likely to engage in unethical business practices compared to those in commercial banks. We also document that Shari’ah supervisory boards embedded in Islamic banks affect and shape managerial behavior and mitigate agency problems. These results establish a link between corporate ethics and management behavior through Shari’ah and Shari’ah supervisory boards.     

Does managerial ability influence the quality of financial reporting?

The purpose of this paper is to study the influence of managerial ability on the quality of their financial reporting. Using a large bank sample from nine different countries and for the time period 2004–2010, we expect that bank earnings quality and accounting conservatism increase with more able managers that disclose more accurate earnings and who report higher information about banks’ future earnings and cash flows.The results confirm that managerial abilities play a significant role in the quality of financial reporting in banks, and that capable bank managers are less likely to manage earnings opportunistically. This study is timely and relevant given the recent emphasis on earnings quality of banks over the last few years, and the criticisms of managerial abilities after the financial crisis. The evidence from this study can help standard-setters and regulators to better understand the business practices and accounting behavior of banks in the light of managerial abilities.     

Deducing a taxonomy of perceived managerial and leadership effectiveness: a comparative study of effective and ineffective managerial behaviour across three EU countries

This qualitative multiple case derived etic study focuses on perceived managerial and leadership effectiveness. It explores what employees in various organizations, organizational sectors and culturally diverse nations perceive as effective and ineffective managerial behaviour. Empirical findings from six emic replication studies carried out previously within three European Union countries were subjected to cross-case, cross-sector, and cross-nation comparative analysis. High degrees of sameness and similarity were found. Further analysis led to the emergence of a behavioural taxonomy comprised of 10 positive (effective) and 9 negative (ineffective) behavioural criteria. We find that managers and non-managerial staff in British and Romanian public-sector hospitals, and in British and German private-sector companies, perceive effective and ineffective managerial behaviour in much the same way. Our findings challenge past literature which argues that managers need to adopt different managerial behaviours to be effective in different organizational sectors and countries.     

Toward an emergent Asian behavioural model of perceived managerial and leadership effectiveness: a cross-nation comparative analysis of effective and ineffective managerial behaviour of private sector managers in India and South Korea

ABSTRACT

This Type 4 (emic-and-etic) indigenous cross-case/cross-nation comparative study compares the results of two Type 3 (emic-as-emic) indigenous replication studies of effective and ineffective managerial behaviour carried out within private companies in India and South Korea respectively. The method used was ‘realist qualitative content analysis’ involving inductive open and axial coding. Of the Indian findings 100% were found to be convergent in meaning with 94.43% of the equivalent South Korean findings. This has led to the identification of a two-factor emergent Asian behavioural model of perceived managerial and leadership effectiveness comprised of 16 positive (effective) and 6 negative (ineffective) generic behavioural criteria. These criteria could be used in both countries to critically review and improve extant, or develop new, competency-based management/leadership development programmes. The research findings lend no support to claims that national culture has a major impact on managerial and leadership practices, styles, and effectiveness.     

QUALITY AND WORK FORCE MANAGEMENT PRACTICES: THE MANAGERIAL PERFORMANCE IMPLICATION

Quality has been in the limelight as organizations have sought to create a competitive advantage and theorists have sought to understand the implications of quality management. This paper examines the synergistic effects of the quality emphasis in the organizations, the use of appropriate work force management practices, and the managerial performance outcomes as interactive phenomena. Using data from multiple levels of employees in manufacturing units in various industries, we tested hypotheses regarding the managerial performance impact of the synergy in work force management practices and the quality emphasis. The results indicate that the effectiveness of work force management practices in enhancing managerial performance varies with the emphasis on quality that is manifested by meeting and exceeding customer needs and preferences through accurate, consistent, reliable, and durable products, and by making design changes in the products as desired by the customer.