经济人，代理人与管理激励机制

本文从经济人和代理问题入手,分析了管理激励机制产生的历史条件,介绍了计划体制和市场取向改革中国有企业存在的相异的代理问题,提出为同时保卫国有资产和保证效率,必须建立适合中国国有企业的管理激励机制.     

The Representation and Impact of Information System Reliability on Cost Variance Decisions*

Management does not directly observe cost variance processes from the production system; instead, management depends on a report from the cost variance information system as to whether a process is in control or out of control. Unfortunately, cost variance information systems are not always perfectly reliable. Accordingly, this paper extends the cost variance analysis model to include reliability of the cost variance information system. Reliability is introduced by distinguishing between the report from the information system and the actual cost variance. Although previous cost variance models do not include reliability, management is still likely to be aware of the lack of reliability in cost variance systems. To account for this lack of reliability, management is likely to use any of a number of heuristics. This paper demonstrates that ad hoc heuristics are unlikely to result in the same solutions suggested by the analytic model. In addition, it is shown analytically that not including reliability in cost variance models can lead to examining variances that do not require investigation and not examining variances that do require investigation.     

Augmenting Local Managerial Capacity Through Knowledge Collectivities: The Case of Volvo Car China

The investigation of socialization as a conduit of knowledge transfer and development (KTD) to subsidiaries in emerging economies is still in its infancy. This paper aims to discern empirically and theoretically the underlying mechanisms of interpersonal-level micro-foundations of socialization as a conduit of KTD in emerging economy subsidiaries. This study draws on a four-year longitudinal in-depth qualitative case study of Volvo Car China. The observational unit is the subsidiaries' temporal dual management constellations referred to as matched pairs (MPs). The study illustrates how the MPs acted as a means of temporal socialization, conducive in the creation of knowledge collectivities that aided in the development of local managerial capacity. A grounded model with four overarching theoretical dimensions is developed and discussed to illustrate the theoretical insights derived from this study. The main overarching disclosure is the prevalence of recursive interrelatedness between competence and competency of the individual, context-, and the expansion of managerial capacity. Findings of the case study opens up for a more nuanced view on transferring- and developing tacit and explicit knowledge in a context with less dense social capital. The study contributes to research on knowledge transfer and development, managerial capacity development, and internationalization of multinational corporations.     

MODELING MANAGERS' EFFORT-LEVEL DECISIONS FOR A WITHIN-PERSONS EXAMINATION OF EXPECTANCY THEORY IN A BUDGET SETTING

Ronen and Livingstone [42] have proposed that expectancy theory can provide a unifying framework for accounting research aimed at the motivational impact of budgets on managers. Unfortunately, researchers attempting to use this approach have employed an inappropriate across-persons methodology. This paper uses the decision modeling approach we recently developed [48] to provide a within-persons examination of Vroom's force model in a budget setting. An examination of two hypotheses questions the belief expressed in the budget literature to the effect that the use of currently attainable cost standards results in a cost budget with unique motivating characteristics. Strengths of this research are the use of the within-persons approach and the use of an innovative measure of motivational force.     

关于我国开发区管理体制的类型及其改革的思考

我国开发区管理体制经过二十多年的演变,形成了三种比较稳定的类型:政府主导型、企业主导型、政企混合型,这三种类型的管理体制都在不同程度上促进了我国开发区的建设与发展,同时也面临着越来越多的困难与挑战。应该从增强独立性、理顺开发区管委会与企业的关系、大力发展社会中介组织三方面入手进行改革,不断完善开发区管理体制。     

消费者民族中心主义的中国本土化研究

消费者民族中心主义是国际营销与消费者行为学的重要研究构念,在欧美、日本、韩国等地区得到检验和推广,但缺少对中国市场的全面检验和本土化创新。本文在文献回顾的基础上,重点建构了消费者民族中心主义与国产产品消费行为间的内在关系,设计出理论模型和关系假设,并抽取京、沪、穗、渝四地消费者样本,运用可靠性分析、相关分析、回归分析等方法进行实证研究。研究证实,消费者民族中心主义及其量表CETSCALE在中国具有满意的信度和内在关系,测量CETSCALE值发现,与消费者民族中心主义相关的三个VALS因素、三个人口统计因素,界定三个调节消费者民族中心主义与国产产品消费行为关系的认知因素。本文还系统分析了上述研究发现在本土企业、跨国公司和政府部门中的战略内涵。     

薪酬制度考虑外部监管了吗——来自中国上市公司的证据

本文以中国的上市公司为样本,考察了高管薪酬契约与外部监管的关系,结果发现,外部监管对高管薪酬有显著的影响,但与最优契约论不完全相符.研究发现,高管薪酬与第一大股东持股比例负相关;由于所有者虚位,国有企业的高管薪酬敏感性较高;由于远离管理者,外资控股的公司高管薪酬敏感性较高;独立董事占董事会总人数的比重与高管薪酬正相关而与薪酬敏感性负相关;较高的银行借款/总资产比率对高管薪酬有抑制作用;处于垄断地位的管制行业高管薪酬敏感性较高;高管持股对薪酬的敏感性不影响.最后,在控制了外部监管因素对薪酬敏感性的影响后,高管薪酬与公司下年度的业绩增长显著正相关,表明上市公司的高管薪酬制度基本上具备了激励机制.     

Examining the Antecedents and Consequences of CIO Strategic Decision‐Making Authority: An Empirical Study*

Despite the strategic importance of information technology (IT) to contemporary firms, chief information officers (CIO) often still have varying degrees of strategic decision‐making authority. In this study, we apply the theory of managerial discretion to define CIO strategic decision‐making authority and argue that the CIO's level of strategic decision‐making authority directly influences IT's contribution to organization performance. We also draw on the power and politics perspective in the strategic decision‐making literature to identify the direct antecedents to the CIO's strategic decision‐making authority. A theoretical model is presented and empirically tested using survey data collected from a cross‐industry sample of 174 matched pairs of CIOs and top business executives through structural equation modeling. The results suggest that organizational climate, organizational support for IT, the CIO's structural power, the CIO's level of strategic effectiveness, and a strong partnership between the CIO and top management team directly influence the CIO's level of strategic decision‐making authority within the organization. The results also suggest that the CIO's strategic decision‐making authority in the organization directly influences the contribution of IT to firm performance and that effective CIOs have a greater influence on IT's contribution when provided with strategic decision‐making authority.     

企业家过度自信和企业投资决策的相关性分析

本文主要研究我国西北地区上市企业企业家的过度自信对企业投资决策的影响。本文重定义了企业家过度自信的相关评定指标,假设一个企业家拥有员工认股权证,并且当在两年中都达到了66%以内,但是企业家并未行使权证,就认为该企业家存在过度自信。通过研究,我们发现过度自信的企业家都在企业投资方面表现出很大的自信。实例分析进一步发现,设置独立董事能在一定程度上改善企业因企业家过度自信而增加企业投资。