A journey around decision-making: Searching for the “big picture” across disciplines

This paper carries out an interdisciplinary literature review to develop an updated framework that integrates all aspects of decision-making. It proposes a framework that combines the evolutionary perspective with the complexity theory to integrate the ontological communalities between the examined disciplines (operational research, psychology and management). Decision-making is regarded as a systemic, multi-tiered information-based process, founded on the interaction of the decision-maker with the environment in a sort of learning path which co-evolves through variation–selection–retention mechanisms nourished by environmental feedback.Such a complex-coevolutionary perspective provides valuable insights concerning some as-yet-unexplored aspects of decision-making, such as inter- and intra-individual differences in decision-making, as well as the interaction of ‘rational’ and ‘intuitive’ processes or some contradictory evidence (regarding ‘fractionated expertise’ and ‘escalation of commitment’).Practical implications on management education are highlighted, as well as methodological limitations and needs for further studies. The journey is not yet over and probably never will be, but, from an evolutionary perspective, it is the journey, not the arrival, that matters.     

政治治理、管理层权力与国有企业过度投资

党组织参与公司治理是我国国有上市公司治理的重要特征。本文以2011-2016年国有上市公司为样本,研究了政治治理、高管权力与过度投资的关系。结果表明,管理层权力与过度投资显著正相关,政治治理对管理层权力起抑制效应,减小了管理层权力较大企业过度投资的可能性。党委书记或党委副书记兼任董事、党委书记或党委副书记兼任高管分别对管理层权力与过度投资的正向关系产生抑制效应,而党委书记任董事长与党委书记任总经理的政治治理模式则分别与管理层权力与过度投资的正向关系产生协同效应。分组检验结果表明,地方国有企业中管理层权力与过度投资的正向相关关系较之中央国有企业更为显著,政治治理的对于管理层权力与过度投资关系的抑制作用在中央国有企业中比在地方国有企业中更为显著;在2015年新文件发布之后,管理层权力与过度投资的正向相关关系不再显著,政治治理对管理层权力的抑制效应较新文件发布前更为显著,降低了管理层权力较高的企业过度投资的可能性。     

全球价值链分工特征的指标体系构建及应用

增加值贸易核算方法的提出与改进为考察全球价值链（GVC）分工特征提供了可能，但缺乏通过构建指标体系对GVC分工的多维特征进行全面分析的相关研究。为此，本文在总贸易核算框架下对各国出口的增加值进行分解，提出衡量分工深度和广度的GVC分工程度指数和集中度指数，并重新构建了GVC地位指数，形成了衡量GVC分工程度、地位、集中度三维特征的指标体系。本文进一步使用世界投入产出数据库数据，对2000-2014年GVC分工演进特征进行分析。研究发现，GVC分工程度总体呈现逐渐加深的变化趋势，其中知识密集型制造业和资本密集型制造业的GVC分工程度相对较高；七国集团的GVC分工地位相对较高但有所下降，金砖国家的GVC分工地位呈现上升趋势；不同经济发展水平国家间的分工地位差距正在缩小，GVC分工的全球化生产程度有所提升。     

影子价格在产品成本核算中的应用

产品成本关系到产品在市场竞争中的成败,直接影响企业的经济效益。因此,如何正确地核算产品成本,对于企业参与杜会经济生产有着重要的作用。本文运用影子价格的概念,对核算产品的机会成本给出了一个简便且有效的计算方法。     

Implications of person–situation interactions for Machiavellians' unethical tendencies: The buffering role of managerial ethical leadership

Machiavellianism is a dark personality trait that prompts self-interested manipulation in interpersonal relationships and is conducive to unethical behaviour. Yet Machiavellians (Machs) are also adaptive individuals who tailor their behaviour to the immediate context and feel constrained to manoeuvre selfishly in tightly (not loosely) structured work environments. Drawing on a person–situation interaction perspective, we analyse whether managerial ethical leadership buffers the negative influence of Mach on employees' ethical work intention. Using data from 436 employees of a diverse set of Spanish banking entities, we find that interactions with ethical leaders weaken employees' intention to behave unethically more among high Machs than among low Machs. This investigation sheds light on Machiavellianism in the workplace and explores some actions that can buffer its negative effects on employees' ethical intention.     

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.     

Gender of the immediate manager and women's wages: The importance of managerial position

One argument for increasing female representation in management is the expectation that female managers will be particularly beneficial for female employees through, e.g., role modeling, mentoring or providing other incentives to enhance female productivity. We explore this issue by analyzing the association between women's wages and the gender of their immediate managers using Swedish matched employee-employer data from 2010. Contrary to the expected positive association, we find that wages are overall 3% lower for female employees with a female instead of male manager. However, dividing the sample by managerial position and controlling for the sorting of employees with respect to, e.g., non-cognitive traits, work tasks, family commitment and establishment gender composition, the negative association is found only for female employees working for lower-level managers, not for women with a manager at the highest rank. One possible explanation could be a difference in decision-making power if lower-level female managers have more limited resources for their subordinates compared to lower-level male managers.     

会计理论与实务研究的现状与展望——中国会计学会高等工科院校分会第15届学术年会综述

介绍了"中国会计学会高等工科院校分会2008年学术年会(第15届学术年会)暨中央在鄂集团企业财务管理研讨会"的概况,并分内部控制与审计、资本市场与财务、会计准则与财务报告、会计教学及其他和中央在鄂集团企业财务5个专题简要介绍了学术交流的内容.     

会计信息质量特征与会计计量属性的选择

我国的会计基本准则、IASB Framework和FASB的会计概念公告对相关性和可靠性(如实反映)给出不同的定义,这对会计要素计量属性(历史成本和公允价值)的选择有一定的影响。在准则制定层次,我们首先要考虑相关性,其次考虑可靠性;而在报告编制层次,着重考虑可靠性(如实反映)。企业在具体选择计量属性时,则必须考虑计量对象的特点,以及两个主要信息质量特征的配合,而在我国运用公允价值计量有一定的特点。