中国企业政治策略与行为研究

企业为谋求有利于自己的外部环境而影响政府政策与法规制定和实施过程的策略被称为企业政治策略 ,实施上述策略的行为称为企业政治行为。本文通过对企业高层经理的小组访谈和个别深度访谈 ,对我国企业政治策略与行为、政治资源和政治绩效进行了描述和分类 ,并对企业政治行为过程及政治行为的规范性进行了解释。进一步的比较分析发现 ,中外企业政治行为有很强的相似性 ,但也存在由于中外政治经济体制不同而产生的差别。文章最后提出了进一步研究的建议。     

中国企业影响政府政策制定的途径分析

在西方民主社会中,企业对政治的参与是合法的和合乎伦理的,20世纪70年代以后,西方理论界对企业参与政治的现象进行了大量的研究,并一直被归入公司政治行为这一主题.尽管中国存在大量的公司政治活动,但对其的研究却很缺乏,对中国企业如何影响政府政策制定进行简要的探讨,由于文化、体制等方面的差异,中国企业参与政治的途径与西方存在较大的差异,而且正是由于企业参与途径和方式上存在问题导致了中国的权力腐败等问题.     

政府的助手企业的靠山--培育适应新形势的行业协会

２００２年初，在由温州商会发起应诉的欧盟针对温州打火机的贸易争端中，行业协会的快速组织和应变能力充分显示出其在解决国家间经济争端中的作用。在这场贸易纠纷中，温州烟具协会一面向会员企业通报情况，一面向政府有关部门汇报，希望得到政府的支持。协会会长率会员代表与我国政府代表团一道赶赴欧洲进行游说，通过努力使争端的解决有了一定进展。随着我国“入世”及国内企业参与国际市场竞争步伐的加快，国家间的各种贸易争端越来越多，靠单打独斗去拼抢国外市场的行为已根本无法应对国外以经济联盟形式进行的贸易战。代表行业产业利…     

关于企业会计伦理问题的研究

在众多的经济信息中,会计信息占有举足轻重的地位,虚假的会计信息给社会、企业、个人造成了极大的伤害。因此,加强企业会计伦理道德建设非常必要。本文从伦理的角度对企业的会计行为进行了的分析,探讨了企业会计行为过程中存在的伦理因素。研究了我国企业会计伦理缺失造成的会计信息严重失真的现状及其危害,并分析了造成这种现状的原因。针对这些原因,本文提出了完善我国的企业会计伦理建设的若干措施。     

西方企业政治行为伦理研究现状与启示

本文综括性地介绍了西方企业政治行为伦理问题的产生,主要的伦理理论,相关的伦理标准与伦理框架,以及对非道德企业政治行为的治理问题。对处于社会转型期的中国,企业政治行为的合法性与伦理问题更值得研究和关注,而西方学者的这些相关研究将给我们带来启发和借鉴。     

职场排斥对员工亲组织性非伦理行为的影响机制研究

员工在工作场所从事非伦理行为具有多方面的原因,可能是有利于自己,也可能是为了报复或伤害组织和同事。根据这一逻辑,已有研究就职场排斥诱发的员工非伦理行为都是建立在利己动机的假设基础之上,而对于员工的利组织动机的非伦理行为研究不足。实际上,面对职场排斥,员工很可能采取积极的补救措施对人际关系进行主动修复,其中从事亲组织性质的非伦理行为就是一个重要的修复行为。基于道德自我调节理论和社会认同理论的视角,以道德推脱为中介变量,以组织认同为调节变量,检验职场排斥对员工亲组织性非伦理行为的内在影响机理。采用SPSS 18.0和AMOS 18.0进行多元线性回归和验证性因子分析,通过上下级配对调查的方式,收集来自武汉和上海5家企业的调研数据,并进行实证分析。研究结果表明,(1)职场排斥对员工的亲组织性非伦理行为具有显著的正向影响;(2)道德推脱在职场排斥与亲组织性非伦理行为的关系中发挥完全中介作用;(3)组织认同在职场排斥与道德推脱的关系中发挥正向调节作用;(4)组织认同在职场排斥与亲组织性非伦理行为的关系中发挥正向调节效应。通过实证研究证实了理论界较为忽视的亲组织性非伦理行为,检验了员工亲组织性非伦理行为的发生机制和高度的组织认同的调节效应,证明员工在遭遇职场排斥时通过亲组织性非伦理行为来应对是一个重要的理性选择,组织认同度较高的员工在面对职场排斥时更容易发生道德推脱问题和亲组织性非伦理行为,验证了组织认同的"阴暗面"。研究结论为组织对员工非伦理行为的权变管理提供了有益的启示,提醒管理者警惕职场排斥的原因及其负面影响,并建立科学的组织制度,鼓励高组织认同的员工采取符合伦理规范的行为回报组织。     

商业伦理缺失的原因与责任——基于五粮液公司财务舞弊的案例分析

由于我国正处于经济体制改革的转型期,各项经济政策、法律条文还不是十分完善,我国的很多企业都存在着各式各样的商业伦理问题。财务造假问题、食品安全问题、拖欠工资现象屡见不鲜,这些违反商业伦理的行为都在不同程度侵犯了利益相关者的合法权益。如何提升我国企业的商业伦理,显得尤为重要。     

论企业信息化进程中政府的政策选择

通过对企业信息化与政府职能关系分析,阐述了企业信息化在政府经济工作中的地位和作用,在总结西方国家政府与对我国现阶段政府的推进企业信息化工作的经验与问题基础上,提出了企业信息化工作中政府政策思路。     

瑞安市民间资本参与政府项目的障碍和对策分析

民间资本引入到政府项目的运作中,可提供广阔的资金来源。本文通过问卷和访谈形式对瑞安市民间资本参与政府项目的情况进行调查,找出存在的障碍与问题,并提出了相应对策和解决办法,为我国其它省市吸引民间资本参与政府项目运作提供参考。     

中小企业营销伦理的实现途径

当前我国企业营销行为中违背道德的现象可谓是屡见不鲜,特别是一些中小企业为了片面追求利润的最大化,置广大消费者及社会利益于不顾,对违法及违德的经营行为习以为常,影响经济和社会的可持续发展和科学发展观的落实。鉴于此,本文对中小企业营销伦理的实现途径进行探讨。     

Expertise-based lobbying and accounting regulation

It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a political context and lobbying has been examined in numerous empirical studies. Most of these studies address lobbying of the accounting standard setter. However, standard setting is embedded in a political and institutional context. In their decision-making, these institutions depend on the expertise of potentially self-interested lobbyists. This expertise-provision element tends to be ignored in most lobbying studies. The present paper proposes an analytical model of lobbying of an accounting regulator that explicitly focuses on the provision of relevant information by lobbyists. It suggests that lobbying will generally be non-controversial, i.e. either those opposed to a standard will lobby or those favouring it, but not both. Analysis of the model furthermore implies an important role for the regulator’s ex ante leanings, both perceived and real, even when the regulator treats all information received impartially. This implies an important role for the institutional context of accounting regulation.     

Risk Management and the Business Environment in South Africa

Risk management involves tracking market and non-market long-range risks, understanding their adverse impact on the business environment, and managerial responses to reduce risk exposure. As an emerging market, South Africa poses a challenging array of long-term political, economic, financial and operational risks to investors. Risks such as concerns about increased costs, lack of transparency, limited capacity to enforce the rule of law, government intervention, a volatile currency, regional contagion and the HIV/Aids pandemic heighten uncertainty about the business environment. Managerial responses to anticipate and mitigate risks include matching mode of entry with risk tolerance, superior intelligence and lobbying, maintaining low tolerance for corruption, selecting appropriate financial instruments and balancing shareholder and stakeholder interests.The risk management framework presented, consisting of three elements: type of risk, impact of risks and managerial response to counter adverse risk impacts, may be refined and expanded for potential application to other emerging markets.     

Value drivers of social businesses: A business model perspective

Hybrid organizational forms that combine commercial and welfare institutional logics play an increasingly important role in addressing the grand societal challenges we face today. Building on the literatures on hybrid organizations and social business models, we explore the characteristics of social businesses from a business model perspective. This study seeks to better understand the particularities and value drivers of hybrid social purpose in contrast to purely commercial business models. We follow a grounded theory approach and our findings are based on interview data from 17 social business firms. Building on social businesses' identified particularities, we propose four value drivers of social business models: 1) responsible efficiency, 2) impact complementarities, 3) shared values, and 4) integration novelties. We link our findings to the literature, contributing new insights into social businesses models and implications for practitioners.     

Corporate Political Activity and Firm Performance: The Moderating Effects of International and Product Diversification

Prior research has found that corporate political activity (CPA) can both positively and negatively impact firm performance. Combining agency theory with the resource-based view, we examine the relationship between domestic lobbying (a key form of CPA) and firm performance by explicating the moderating effects of international and product diversification. We argue that expansion into international and product markets increases a firm's resources and reduces agency costs in domestic lobbying. Our results, based on a sample of 737 firms, show that lobbying is positively associated with performance for firms that are diversified in both international markets and along product-lines; whereas lobbying is counter-productive for purely domestic and undiversified firms. Our results contribute to the literature on the firm performance implications of corporate political activity by highlighting the roles of international and product diversification.     

Organizing for Public Policy Effect: Aggregate Affiliated Interests in the American States*

Recent advances in the study of organizations suggest that various environmental characteristics should affect the structural characteristics of interest groups. We explore this thesis using a data set of lobbying in the American states. We use OLS regression to determine the effect of variables to measure the concepts of societal system, political culture, lobbyist registration, and state expenditures. We find that the most important variable is the total number of state lobbying efforts. In addition, as the number of lobbying increases among the states we found that a larger proportion of lobbying has been conducted by interest groups acting on their own, instead of creating affiliated aggregates. In addition, adding more variables does not increase the explanative value of the model.     

Adoption and Termination of Employee Involvement Programs

Using an interview survey of manufacturing establishments that provide 10 years of retrospective data on labor practices, we investigate factors associated with the adoption and termination of employee involvement programs and the relation between these and other human resource policies. In the period studied, more firms introduced than terminated such programs but a sufficiently large number chose to eliminate such programs to indicate that employee involvement does not fit in all business settings. Our results show that business strategy and the use of other complementary human resource policies affect the dynamics of employee involvement use in US manufacturing establishments.     

ENDOGENOUS LOBBYING

In this article, we present a citizen‐candidate model of representative democracy with endogenous lobbying. We find that lobbying induces policy compromise and always affects equilibrium policy outcomes. In particular, even though the policy preferences of lobbies are relatively extreme, lobbying biases the outcome of the political process toward the center of the policy space, and extreme policies cannot emerge in equilibrium. Moreover, in equilibrium, not all lobbies participate in the policy‐making process. (JEL: D72, D74, D78)     

A political economy of accounting standard setting

In recent years accounting researchers have identified “political” lobbying as a problem for accounting standard setting. This paper presents a simple game-theoretic analysis of the political process to identify situations where companies have incentives to lobby the political principal instead of participating in the usual due process of accounting standard setting. Analysis of the model suggests that “political” lobbying is more likely to happen in the EU than in the US. Furthermore it is suggested that if the relevant standard setters wish to achieve harmonization of accounting standards between the EU and the US, European companies have more lobbying leverage than their American counterparts because there are more European veto players than American ones.     

Business planning in successful small firms

Strategic planning has been widely publicized during the last decade, but what has been accomplished by this management activity in smaller, high-growth firms? Business plans have been widely recommended for start-up funding, but we have noted additional uses for business plans in pratice. This article reports methods and results of strategic planning and written business plans in high-growth ‘INC. 500’ firms. In spite of a variety of obstacles, over half of the firms conduct strategic planning on a regular basis. Results of this study show that fast-growth firms develop written business plans as a product of strategic planning, mainly by five key management personnel. Written business plans are used more for internal management purposes than for start-up funding. Finally, the completion of strategic planning is positively associated with a firm's profitability. Based on survey and interview data, this article describes a four-phase model to help ensure effective integration of strategic planning processes and the resulting written business plans.