Microfoundations of Small Business Tax Behaviour: A Capability Perspective

Small business tax behaviour has received surprisingly little attention. We argue that an organizational capability perspective using microfoundations will allow us to better understand the relationships between different drivers and the dynamics of small business tax behaviour. This study draws on in‐depth interviews with 42 small business owners who are matched with the firms’ factual tax compliance status. Using grounded theory, we build a framework that (a) identifies different microfoundations of small business capability to manage tax and (b) explains the dynamic nature of the relationship between organizational capability and compliance. Findings suggest that high capability does not necessarily translate into high tax compliance and this relationship is mediated by the owner‐managers’ perceptions of taxation as well changes in the economic and regulatory environment.     

工作和家庭冲突的前因和后果变量:中国情景因素形成的差异

本研究通过对347名中国员工问卷调查获得数据的分析,对西方文献中常见的工作和家庭冲突的前因和后果变量进行了探索性的研究。研究发现:中国员工一般还是以工作为生活中的核心。在本样本中,员工的角色冲突和工作负荷越大,工作-家庭冲突会越大。员工的角色冲突越大,个性越倾向于积极情感,家庭-工作冲突会越大。上司对员工的工作越支持,家庭-工作冲突会越小。本研究着重结合中国的社会和文化情景对获得的结论,尤其是和西方研究不同的结果进行了解释和讨论。     

The Meaning,Antecedents and Outcomes of Employee Engagement: A Narrative Synthesis

The claim that high levels of engagement can enhance organizational performance and individual well‐being has not previously been tested through a systematic review of the evidence. To bring coherence to the diffuse body of literature on engagement, the authors conducted a systematic synthesis of narrative evidence involving 214 studies focused on the meaning, antecedents and outcomes of engagement. The authors identified six distinct conceptualizations of engagement, with the field dominated by the Utrecht Group's ‘work engagement’ construct and measure, and by the theorization of engagement within the ‘job demands–resources’ framework. Five groups of factors served as antecedents to engagement: psychological states; job design; leadership; organizational and team factors; and organizational interventions. Engagement was found to be positively associated with individual morale, task performance, extra‐role performance and organizational performance, and the evidence was most robust in relation to task performance. However, there was an over‐reliance on quantitative, cross‐sectional and self‐report studies within the field, which limited claims of causality. To address controversies over the commonly used measures and concepts in the field and gaps in the evidence‐base, the authors set out an agenda for future research that integrates emerging critical sociological perspectives on engagement with the psychological perspectives that currently dominate the field.     

Technological Diversification: A Systematic Review of Antecedents,Outcomes and Moderating Effects

Technological diversification has been linked to a wide range of phenomena, including financial performance, innovation, product diversification and inter‐organizational relationships. This is the first systematic review of this literature and provides an overview of its historical development and conceptual foundations. It finds that the role of contingency factors impacting the positive relationship between technological diversification and financial performance needs further exploration. Also, it finds that the research on the links between technological diversification and inter‐organizational relationships requires consolidation. This paper suggests three avenues for further research. First, it sets out an agenda for identifying the antecedents of technological diversification. Second, it identifies contextual factors that could shape the relationship between technological diversification and performance. Third, it argues that technological diversification research must engage with contemporary technological and organizational developments such as digital organizations, open boundaries and networks.     

团队的和谐型创新激情:前因、结果及边界条件

本研究将企业情境下的激情研究从个体层面提升到团队层面,分析团队和谐型创新激情的产生、及其对团队创新的影响机制和条件,拓展了理解团队创新的视阈。本研究聚焦的团队和谐型创新激情具有3个特征:团队成员具有共享身份、自主地形成创新动机,并将创新内化为团队共享身份的重要组成部分。本文以创造力和创新的要素模型为整体框架,结合激情、团队创新、领导力、团队过程等领域的重要理论,提出了一个受到调节的中介模型:变革型领导力与团队的和谐型创新激情正相关;当团队反思程度较高时,团队的和谐型创新激情与团队创新之间的正向关系更强,变革型领导力与团队创新的间接正向关系也更强。本文在146个企业高管及其下属的146个团队中开展了三阶段、多数据来源的实地研究,进行受到调节的路径分析(moderated path analysis),研究结果支持了所假设的受到调节的中介模型。这些研究发现既是激情这一领域的研究在团队层面的重要拓展,也对团队创新有着重要的理论意义和实践启示。     

Examining the Antecedents and Consequences of Corporate Reputation: A Customer Perspective

This paper extends previous work to examine the antecedents and customer-related consequences of corporate reputation for one important stakeholder group, customers, and within a special service sector where product and corporate associations are synonymous. We begin by linking the concept of corporate reputation to related concepts. Then, using structural equation modelling on customer survey data (n=511), we examine the impact of customer satisfaction and trust on corporate reputation, as well as how corporate reputation affects customer loyalty and word of mouth behaviour. The management implications of these results are discussed.     

Antecedents of Job Satisfaction,Organizational Commitment and Stress in a Public Hospital: a P-E Fit Perspective

This article tests different P-E (person-environment) fit dimensions in order to assess their impact on three work outcomes: job satisfaction; organizational commitment; and stress perception. Findings shows that P-E fit dimensions have differentiated effects on its dependent variables. This study contributes to several important academic discussions. The first concerns the model tested, which contains several P-E fit dimensions. The second scientific contribution is to consider P-E fit dimensions as antecedents of three job outcomes. The third contribution concerns the development and testing of a new P-E fit dimension called “person-reforms” fit.     

Antecedents and Outcomes of Political Tie Intensity: Institutional and Strategic Fit Perspectives

Although international nonmarket strategy research has highlighted the importance of political ties, it is still unclear why some foreign subsidiaries are more politically active than others and what conditions may render political practices beneficial in a host country. We argue that foreign subsidiary political tie intensity—the extent to which senior managers provide time and resources in informally dealing with government officials for nonmarket purposes—will be influenced by political institutions in their parent's home country, especially when the MNE parent attempts to protect foreign subsidiary resources. Additionally, we assert that fit between a parent's home country political institutions and foreign subsidiary political tie intensity will positively affect subsidiary performance. We employ primary data collected from 181 foreign subsidiaries in the Philippines and find support for our hypotheses. This study advances international nonmarket strategy research by highlighting how an MNE's home country political institutions shape subsidiary political networking and strategic performance outcomes in host country environments.     

资源外包网络的进化:一个社会网络的分析方法

资源外包网络的形成并非一蹴而就,而是一个渐进演化的过程,且在很大程度上是在企业社会资本的推动和结构孔的拉动共同作用下实现的。企业社会资本作用的发挥以信任为媒介加以传递,而结构孔的拉动作用更多地表现为位置优势,包括信息优势和控制优势。论文运用社会网络分析工具分别从企业的社会资本和结构孔两个角度剖析资源外包网络进化的特点和作用机理,并以丰田公司为例开展了案例分析。     

Talent Management and Employee Outcomes: A Psychological Contract Fulfilment Perspective

Public Organization Review - This study examines a salient mechanism ─ psychological-contract (PC) fulfilment through which talent management (TM) practices might affect talented...     

Complexity and Adaptivity in Supply Networks: Building Supply Network Theory Using a Complex Adaptive Systems Perspective*

Supply networks are composed of large numbers of firms from multiple interrelated industries. Such networks are subject to shifting strategies and objectives within a dynamic environment. In recent years, when faced with a dynamic environment, several disciplines have adopted the Complex Adaptive System (CAS) perspective to gain insights into important issues within their domains of study. Research investigations in the field of supply networks have also begun examining the merits of complexity theory and the CAS perspective. In this article, we bring the applicability of complexity theory and CAS into sharper focus, highlighting its potential for integrating existing supply chain management (SCM) research into a structured body of knowledge while also providing a framework for generating, validating, and refining new theories relevant to real‐world supply networks. We suggest several potential research questions to emphasize how a CAS perspective can help in enriching the SCM discipline. We propose that the SCM research community adopt such a dynamic and systems‐level orientation that brings to the fore the adaptivity of firms and the complexity of their interrelations that are often inherent in supply networks.     

全球生产网络视角的供给侧结构性改革——基于政治经济学的理论逻辑和经验证据

本文从经济全球化进程考察中国经济发展的阶段性特征。研究发现,我国自2000年左右深度融入全球生产网络所形成的投资、出口联动增长模式支撑了2000～2007年的高速增长,新常态源于支撑2000年以来增长模式的社会经济条件遭到破坏。在适应和引领新常态的过程中,供给侧结构性改革可以把过剩的产能转移到中部农村地区的地下管网建设,修复资本的同时推进乡村振兴战略。与此同时,企业要努力建设关键部件开发平台,推进关键部件创新,获得全球制造的标准制定权。通过构建集成创新的核心企业和不同层次的模块化生产企业之间的国内生产网络,满足我国标准化需求和个性化需求并存的动态需求结构。     

差序式人力资源管理实践:基于广州Z公司的扎根研究

基于扎根理论,探索了差序式人力资源管理实践的内涵.研究结果表明,中国传统文化和企业本质属性共同作用使企业基于“关系”和“价值”对员工进行归类,呈现出差序格局结构;在员工归类的基础上,企业人力资源管理实践呈现差序式特点,在员工能力来源、动机激励、参与机会3个方面均有体现.此外,差序式人力资源管理是组织制度型管理和关系型管理的混合状态,表现为对关系亲疏、远近程度不同的员工采用不同程度的关系型管理来替代制度型管理,这种替代在一定程度上有助于企业提高管理效率.     

网络口碑发布平台对消费者产品判断的影响研究——归因理论的视角

随着互联网快速对消费者生活的渗透,消费者行为越来越多地镶嵌于虚拟网络环境,网络信息对消费行为的影响在不断加强。从归因理论的视角、运用实验研究方法,探索网络口碑发布平台对消费者因果推断和产品判断的影响,并将网络口碑的性质作为调节变量,检验发布平台与性质的交互效应;最后探讨了营销信息通过网络传播的思路与策略。     

Microeconomic Theory and Management Education: A Social Economics Perspective

A period of extraordinary change is pressuring schools of business to rethink their curricula and mission statements in order to adapt to new environments. The authors, both economists with many years of teaching experience, focus on the microeconomics course in the core curriculum and offer proposals which introduce alternative value bases to orient, motivate, and drive the firm in the economic environment. These include proposals from the frameworks of humanistic and social economics. This revised version was published online in August 2006 with corrections to the Cover Date.     

认知社会网络:社会网络研究领域的新视角

认知社会网络将个体认知与社会网络相结合,成为社会网络研究的一个新兴分支。从概念发展、理论基础、测量方法、实证研究、案例分析等方面对认知社会网络做了评述,对文献中存在的问题进行了分析,并从研究内容和方法论2个方面提出了若干研究建议。     

基于理论发展的管理研究范式选择与中国管理学者定位

在“中西理(论)实(践)”交叉的十字路口,中国管理学者面临着路线选择的挑战.从理论发展的目的出发,在明确理论的内涵和管理理论的衡量标准,梳理西方管理研究的多元范式、不同方法论特点及理论生产类型之后,以波特等西方著名学者的实践为例,对管理学者的差异定位进行了说明.研究认为,中国的管理学者应该根据自身的特点,批判性吸收西方管理学研究的多元范式和方法论,从有利于开展自己感兴趣的研究问题出发,确定学者个人的主导研究范式和理论类型定位;有志于管理理论发展的本土学者,应在研究范式和方法论提升的基础上,发展有世界水平的“中国学问”;中国管理学术共同体的健康发展依赖于不同学者的合理定位和学术共同体内部的多样化发展.     

Sibling Sex Composition and Educational Outcomes: A Review of Theory and Evidence for the UK

Studies from US data have found mixed results regarding sibling sex composition effects and educational outcomes. Some researchers have found that sisters hurt women's education, others have found the opposite, and some have found no effects. This paper reviews the theoretical foundations for sibling sex composition effects and tests the theories using British data, on a sample of children born between 3 and 9 March 1958, from the National Child Development Survey. Methods from previous studies are replicated and extensions considered for ability, credit constraints, and family size. No sibling sex composition effects are found, but estimation results support the quantity–quality model.