利益相关者压力、企业环境伦理与前瞻型环境战略

近年来环境污染问题严重,利益相关者对企业的环境行为提出了更高的要求。已有研究基于利益相关者理论分析了企业环境战略行为,但忽视了企业环境行为自我规范的作用以及管理者自身的道德动机、环境领导力等因素的影响。 基于利益相关者理论、自然资源基础观理论和领导力理论,探讨利益相关者压力对企业环境伦理和前瞻型环境战略的影响,建立一个从“被动”环境行为自我规范到“主动”实施环境战略的中介和调节模型。通过对环保压力较大的227家制造业企业的问卷调查,应用SPSS和Mplus统计分析软件以及多元回归分析方法,实证检验利益相关者通过企业环境伦理对前瞻型环境战略的作用机理。 研究结果表明,利益相关者压力对企业环境伦理和前瞻型环境战略都有显著的正向影响;企业环境伦理正向影响前瞻型环境战略,且在利益相关者压力与前瞻型环境战略间有显著的中介作用;管理者道德动机正向调节利益相关者压力对企业环境伦理的影响;环境领导力正向调节企业环境伦理对前瞻型环境战略的影响;竞争优势期望正向调节利益相关者压力对前瞻型环境战略的影响。 研究结论丰富了自然资源基础观理论和领导力理论,扩展了对企业环境伦理和企业环境战略的研究,从管理者道德动机、环境领导力和竞争优势期望的视角为企业实施环境战略提供一个全新的方案;激励企业管理者将环境问题视为企业获得竞争优势的机会而非威胁,积极应对来自利益相关者的环境压力,提高环境领导力;为企业有效实施环境战略、绿色发展和可持续发展提供理论参考和管理启示。     

前瞻型环境战略对企业绿色形象的影响研究

从自然资源基础观出发,研究前瞻型环境战略对企业绿色形象的影响.提出前瞻型环境战略会通过影响绿色核心能力、绿色产品创新与绿色过程创新,进而对企业绿色形象产生积极影响,并创建了相关关系模型.研究表明,前瞻型环境战略会提升企业绿色形象,绿色核心能力与绿色创新在前瞻型环境战略与企业绿色形象间存在链式中介作用.另外,对比了提升企业绿色形象的不同路径,为企业构建高区分度的企业形象提供了新的思路和建议.     

The Strategic Management of Corporate Myths

In a new approach, which departs from traditional modes of management, highly effective leaders can use the powerful tool of organizational myths as managerial interventions to inspire, indeed control, behavior and attitudes. The authors suggest a way to analyze or ‘map’ myths, evaluate their potency, determine if the myths conflict with strategic organizational goals and, where necessary, take action to build positive and supportive myths. The myths that have been used by effective organizations are presented in support of the concepts that are advanced by the authors. This revised version was published online in August 2006 with corrections to the Cover Date.     

Corporate Financial Distress and Turnaround Strategies: An Empirical Analysis

Extant research on corporate turnaround from financial distress has prescribed a range of strategies to effect corporate recovery. However, no large sample study has examined the general applicability and effectiveness of these strategies. We set out to test the effectiveness of strategies and identify the underlying factors of effectiveness – the impact of timing, intensity and implementation of strategies on corporate recovery. We examine a sample of 166 potentially bankrupt UK firms drawn from 1985 to 1993 and track their turnaround strategies for a period of three years from distress. These strategies include operational, asset, managerial and financial restructuring. Our results show recovery and non-recovery firms adopt very similar sets of strategies, and managers of non-recovery firms restructure more intensively than recovery firms Nevertheless, non-recovery firms seem far less effective in strategy implementation than their recovery counterparts. Whereas recovery firms adopt growth-oriented and external-market focused strategies, non-recovery firms engage in fire-fighting strategies.     

Corporate Financial Strategies for Global Competitiveness

This paper focuses on the role of corporate financial strategies to improve their market valuations and lower their cost of capital. The identification of successful strategies is accomplished within an overall strategic framework. The paper is built on 12 longitudinal case studies from the Nordic countries to illustrate the linkages between business strategy, firm motivation, and various financial strategies.     

Evaluation of Proactive and Reactive Strategies for Polio Eradication Activities in Pakistan and Afghanistan

Only Pakistan and Afghanistan reported any polio cases caused by serotype 1 wild polioviruses (WPV1s) in 2017. With the dwindling cases in both countries and pressure to finish eradication with the least possible resources, a danger exists of inappropriate prioritization of efforts between the two countries and insufficient investment in the two countries to finish the job. We used an existing differential‐equation‐based poliovirus transmission and oral poliovirus (OPV) evolution model to simulate a proactive strategy to stop transmission, and different hypothetical reactive strategies that adapt the quality of supplemental immunization activities (SIAs) in response to observed polio cases in Pakistan and Afghanistan. To account for the delay in perception and adaptation, we related the coverage of the SIAs in high‐risk, undervaccinated subpopulations to the perceived (i.e., smoothed) polio incidence. Continuation of the current frequency and quality of SIAs remains insufficient to eradicate WPV1 in Pakistan and Afghanistan. Proactive strategies that significantly improve and sustain SIA quality lead to WPV1 eradication and the prevention of circulating vaccine‐derived poliovirus (cVDPV) outbreaks. Reactive vaccination efforts that adapt moderately quickly and independently to changes in polio incidence in each country may succeed in WPV1 interruption after several cycles of outbreaks, or may interrupt WPV1 transmission in one country but subsequently import WPV1 from the other country or enable the emergence of cVDPV outbreaks. Reactive vaccination efforts that adapt independently and either more rapidly or more slowly to changes in polio incidence in each country may similarly fail to interrupt WPV1 transmission and result in oscillations of the incidence. Reactive strategies that divert resources to the country of highest priority may lead to alternating large outbreaks. Achieving WPV1 eradication and subsequent successful OPV cessation in Pakistan and Afghanistan requires proactive and sustained efforts to improve vaccination intensity in under‐vaccinated subpopulations while maintaining high population immunity elsewhere.     

Online Corporate Environmental Reporting: Improvements and Innovation to Enhance Stakeholder Value

Corporate environmental/sustainability reporting is a growing trend among top global companies. In many cases, these reports have been made available online. Although the internet has provided reporting companies with a new channel to convey environmental information to the public, effective use of this media requires careful thought.Usability is a primary consideration that is not being addressed in many online corporate environmental/sustainability reports (CER). Often, these reports are difficult for users to locate from the corporate homepage, the search option does not render the correct page, some are only available in PDF format, and navigation within the report can be difficult. Current online reporting can also be ineffective if the technology is not oriented towards a framework of maximizing stakeholder value.If approached properly, internet technology allows for interactivity between a company and its stakeholders, provision of real-time updates of information and specialized information retrieval depending on the needs of users. This paper focuses on the current state of online CER reporting and suggests methods and practices for enhancing stakeholder value.     

非正式制度、家乡认同与企业环境治理

党的十八大从新的历史起点出发,提出"大力推进生态文明建设"的战略决策,在此背景下,如何治理日益严峻的环境污染问题已成为社会各界关注的重点话题。以往文献更多关注了环境规制等正式制度对环境治理的影响,本文基于非正式制度的角度,以2000~2014年沪深非金融上市公司为样本,分析了高管的家乡认同对企业环境绩效的治理作用。本文的研究发现:当董事长和总经理在其家乡地任职工作时,企业的环境投资更多,说明高管的家乡认同对企业环境治理行为具有积极的推动作用。进一步发现,高管的个人特质(性别、年龄和学历)和家乡特征(经济发展、环境质量和公众环保意识)对上述关系具有一定的调节作用;此外,上述关系在不同的法律制度环境下不存在显著性差异,说明作为一种非正式制度,家乡认同对企业环境的治理作用不受正式制度的影响。在我国环境形势日益严峻的背景下,本文从企业微观层面提供了非正式制度(家乡认同)能够改善环境治理的积极证据,从而突破了以往过多基于正式制度的单一视角研究,丰富和拓展了环境治理的理论与途径。     

转型经济背景下的企业政治战略:国有企业和民营企业的比较

本文应用Oliver和Holzinger关于政治战略的分析框架,在整合企业战略制度观和资源观(特别是动态能力视角)的基础上,解释了国有企业和民营企业的政治战略选择模式和机理,论证了规模和制度转型的权变效应,并发展了一系列命题.具体而言:(1)规模越大,国有企业选择前瞻型政治战略的倾向增加,选择防卫型政治战略的倾向降低;而民营企业选择预期型和前瞻型政治战略的倾向增加,选择反应型政治战略的倾向降低.(2)制度转型程度越大,国有企业选择反应型和防卫型政治战略的倾向增加,选择前瞻型政治战略的倾向降低;民营企业选择预期型政治战略的倾向增加,选择反应型政治战略的倾向降低.本研究是构建国有企业和民营企业政治战略选择模型的首次尝试,揭示了转型经济背景下企业政治战略选择的独特性,不仅拓展了企业战略制度观的应用领域,更重要的是探讨了企业战略制度观中一个重要但研究不足的议题——企业如何适应制度变革和规制转移.在政策意义方面,本研究指出,制度转型和企业规模对国有企业和民营企业的影响分别具有相互抵消和加强的效应,因而政策制定者需要同时考虑微观层次的企业改革和宏观层次的政策变革.     

ERP在我国企业会计应用中存在的问题及对策

ERP作为崭新的现代管理手段,它的核心理念就是实现对企业经营管理各方面的信息资源进行有效的整合与管理。本文从ERP的管理理念出发。以用友EkP-U861为例阐述了ERP在我国企业会计中的应用模块,重点研究ERP在我国企业会计应用中存在的问题及相关对策。     

前摄性行为视角下的员工创新——前摄型人格、反馈寻求与员工创新绩效

随着外部环境日渐复杂,新一代员工自我意识觉醒,信息化工作模式扩展,企业传统管理机制对员工绩效的影响越发有限。利用员工自我管理机制以及前摄性行为提升其自身创新绩效的管理路径有望成为持续增强企业创新实力的新方法。研究以国有科技型组织中的知识员工为样本,以主动反馈寻求行为为中介,探索前摄型人格对员工创新绩效的影响机制。研究结果表明,员工前摄型人格对其创新绩效具有正向影响;反馈寻求行为(询问与监测)完全中介前摄型人格对创新绩效的影响;主管对创新的支持正向调节直接反馈寻求行为——询问与创新绩效的关系,具有创新性同事的存在正向调节间接反馈寻求行为——监测与创新绩效的关系。     

Information technology and productivity: Myths and realities

In the absence of empirical research, media and government publicity have created false expectations and unnecessary anxieties about the effects of new technology. It is comparatively easy to show how information technology can produce productivity gains and job losses in specific areas. But it is not realistic to extrapolate ‘local’ effects to an organization as a whole, or to the economy. The argument of this paper is that it is necessary to consider the implications of technical change on three ‘levels of effect’—operating, organizational and strategic—in order to make a comprehensive assessment. Management, however, appear to concentrate on operating criteria, ignore the consequences of organizational decisions, and do not explore the strategic opportunities of the new technology. The potential strategic advantages may thus not be achieved.     

Channel Strategies for Durable Goods: Coexistence of Selling and Leasing to Individual and Corporate Consumers

In durable goods markets, such as those for automobiles or computers, the coexistence of selling and leasing is common as is the existence of both corporate and individual consumers. Leases to corporate consumers affect the price of used goods on the second‐hand market which in turn affect the buying and leasing behavior of individual consumers. The setting of prices (or volumes) for sale and lease to individual and corporate consumers is a complicated problem for manufacturers. We consider a manufacturer who concurrently sells and leases a finitely durable good to both individual and corporate consumers. The interaction between the manufacturer and consumers is modeled as a dynamic sequential game, where each player seeks to maximize its own payoff over an infinite horizon. We study how the corporate channel substitutability of new goods and used goods and transaction costs in the second‐hand market affect the manufacturer's pricing decisions, consumer behavior, and social welfare in the retail market. Making a number of simplifying assumptions, including two‐period lifetime for the finitely durable goods, we consider Markov Perfect Equilibrium as the solution concept. We show that the manufacturer can maximize her profit by segmenting consumers according to their willingness to pay. Selling and leasing are the mechanisms used for price discrimination in the retail market. We show that as she leases a larger share of her production to the corporate consumer, (1) the manufacturer does not necessarily have to adjust the optimal selling price of new goods to individual consumers, and the volume of sales of new goods to individual consumers can stay the same; (2) the manufacturer does increase the retail lease price, and the number of individual leases decreases; (3) the net supply of used goods on the market increases, leading to a lower market price for used goods; and (4) more individual consumers are able to participate in the market, and their collective welfare or net utility improves. We also show that as production costs increase the manufacturer increases prices, reducing volumes across all channels. When transaction costs increase, the manufacturer reduces leasing in both corporate and retail channels.     

Strategizing in an Unpredictable Climate: Exploring Corporate Strategies to Cope with Regulatory Uncertainty

Government regulation of business activities is increasing rapidly, exposing firms to considerable uncertainty and requiring managers to decide on appropriate strategic postures. To help managers make informed decisions, this study compiles a comprehensive overview of strategies to cope with regulatory uncertainty and illustrates their interdependencies and how they can be combined into overall coping postures, as well as offering management guidelines on deciding which to adopt. A literature review identifies a considerable variety of coping strategies, and we apply unique data from a worldwide cross-industry survey to categorize each into one of three types - offensive, defensive or passive. We find that firms aiming to cope with the uncertainty associated with post-Kyoto regulation typically adopt one of four strategic postures, each characterized by a specific combination of these types: ‘daredevils’ rely solely on offensive strategies; ‘coordinators’ combine them with defensive ones, ‘hedgers’ pursue strategies from all three categories while ‘gamblers’ choose not to specifically cope with uncertainty at all. We exemplify the strategies characteristic of each posture, and illustrate their interdependencies by means of case studies in the European airline industry. We identify two main factors managers should consider particularly when deciding on their firm’s strategic posture: the level of regulatory uncertainty they perceive and the firm’s exposure to future regulations, and find that the higher the level of uncertainty, the broader the range of strategies applied, and the more future regulation seems likely to affect a firm, the more actively it seeks to cope with the associated uncertainty.