企业专业化和管理会计的一点思考

文章对管理会计的发展过程进行了简要的论述。在此基础上,结合目前企业专业化的经济形式,讨论了管理会计在当前经济形式下所面临的问题,以及管理会计发展的影响因素,并提出了中国会计人员面对专业化经济形式下需要采取的方法和策略。     

服务业三种生产模式的选择：外包、FDI和本国生产

外包、FDI和本国生产是服务业国际化战略中最重要的三种生产模式。本文通过建立发达国家的国际化选择模型,利用柯布道格拉斯函数,根据最小成本原则,比较了外包模式、FDI模式和本国生产模式下的成本差异;通过建立短期和长期的国际化选择模型,分析了发达国家如何将服务业产品在外包、FDI和本国生产三种生产模式之间进行分配。并对我国如何做好服务业国际转移的承接工作提出了建议。     

西部地区发展服务外包的条件、作用及路径选择——基于印度的经验

服务外包是在全球范围内发生的以现代服务业以及高端制造和研发环节转移为主要特征的新一轮产业转移的表现形式,是现代服务业的重要组成部分.服务外包以人力资源优势为基础、信息技术网络为支撑,充分体现信息承载度高、能源资源消耗少、附加值大等特点.文章分析了印度发展服务外包的成功经验,认为发展服务外包有利于发挥中国西部地区人力资源比较优势,提升对外开放水平和产业层次,形成新的产业支撑,实现西部地区跨越式发展.最后提出发展西部地区服务外包的对策建议.     

IT外包中知识转移影响因素的元分析

IT外包过程本身就是知识转移的过程,因此在IT外包的研究中有很多关于IT外包知识转移的实证研究,然而研究的结论却不尽相同。文章通过建立IT外包知识转移影响因素概念模型,利用元分析方法定量综述IT外包知识转移与其影响因素的研究现状,探讨知识、转移主体、转移情境、转移媒介等特性对IT外包过程知识转移的影响,以期综合并统一IT外包中知识转移的各影响因素的研究结论,快速有效地沉淀知识转移的相关理论,并为今后的研究和实践管理提出建议。     

新公共管理视角下的我国电子政务外包服务

从新公共管理的视角,研究了政府公共部门采用电子政务外包服务是对公众需求的回应,引入电子政务外包服务产生公共服务的内外竞争是对新公共管理要求以＂企业化政府＂管理的一种结果;同时电子政务外包服务是公共管理领域适应信息时代的管理方式的一种创新变革。     

An analysis of vendor innovation capability in the contract electronics manufacturing industry

Limited academic research has been given to analysing the innovation capabilities of vendors in outsourcing contracts. This paper seeks to address this gap in the literature by enhancing our understanding of how the innovation capability of vendors is deployed to win, run and renew outsourcing contracts with their customers. Employing the resource-based view as a theoretical basis and undertaking in-depth case study analysis of three vendors in the electronic manufacturing services industry, the research shows that to achieve the outsourcing objectives of winning, running and renewing the contract, vendors can use different configurations of the competitive priorities of cost, quality, delivery and flexibility. The research aggregates the capabilities that influence the innovative capability of a vendor into the innovation-related capabilities (IRCs) of design, new product introduction and manufacturing. Three strategies are identified for vendors on how to deploy these IRCs, and a number of propositions are developed to indicate the suitability of the three deployment strategies for different operational contexts.     

Work Design and Integration Glitches in Globally Distributed Technology Projects

In a technology project, project integration represents the pooling together of complete, interdependent task modules to form a physical product or software delivering a desired functionality. This study develops and tests a conceptual framework that examines the interrelationships between the elements of work design, project integration challenges, and project performance. We identify two distinct elements of work design in technology projects: (i) the type of project organization based on whether a technology project spans a firm boundary (Domestic‐Outsourcing) or a country boundary (Offshore‐Insourcing) or both boundaries (Offshore‐Outsourcing) or no boundaries (Domestic‐Insourcing), and (ii) the joint coordination practices among key stakeholders in a technology project—namely, Onsite Ratio and Joint‐Task Ownership. Next, we measure the effectiveness of project integration using integration glitches that capture the incompatibility among interdependent task modules during project integration. Based on analysis of data from 830 technology projects, the results highlight the differential effects of distributed project organizations on integration glitches. Specifically, we find that project organizations that span both firm and country boundaries (Offshore‐Outsourcing) experience significantly higher levels of integration glitches compared to domestic project organizations (Domestic‐Outsourcing and Domestic‐Insourcing). The results further indicate that the relationship between project organization type and integration glitches is moderated by the extent of joint coordination practices in a project. That is, managers can actively lower integration glitches by increasing the levels of onsite ratio and by promoting higher levels of joint‐task ownership, particularly in project organization types that span both firm and country boundaries (Offshore‐Outsourcing). Finally, the results demonstrate the practical significance of studying integration glitches by highlighting its significant negative effect on project performance.     

Quality Management in Multi‐Level Supply Chains with Outsourced Manufacturing

Outsourcing stretches supply chains longer with added contract manufacturers responsible for the manufacturing of parts and final products. Should a firm change its quality management approach as its supply chain becomes longer with outsourced manufacturing? This paper studies a brand owner's optimal choice between two commonly used quality management approaches: an inspection‐based approach and an external failure‐based approach, in two supply chains – a dyadic supply chain and a multi‐level supply chain where the brand owner outsources manufacturing to an independent contract manufacturer. Our study finds that the brand owner's optimal choice between the two quality management approaches could be opposite in the two supply chains. Specifically, we show that if agency costs exist between the contract manufacturer and the brand owner, the brand owner may prefer an inspection‐based approach in the multi‐level supply chain in contrast to preferring an external failure‐based approach in the dyadic supply chain. In particular, inspections can be effective for the brand owner to limit the manufacturer's profit by excluding defective finished products and components, which in turn reduce agency costs in the multi‐level supply chain. Hence, the efficiency of an inspection‐based approach relative to an external failure‐based approach can be higher in the multi‐level supply chain as compared to the dyadic one. Our findings suggest that firms should adjust to changes in supply chain structures and re‐evaluate the efficiencies of different quality management approaches accordingly.     

Technology Spillovers in the Multinational Outsourcing System and Technological Innovation in Recipient Countries

跨国外包并不像FDI或国际贸易通过单一路径发生技术溢出,而是通过进口溢出、出口溢出和纯知识溢出等多条路径共同作用。基于知识生产函数方法建立国际R＆D溢出回归方程,分别检验跨国外包的各种技术溢出渠道对我国制造业技术创新的影响。研究发现,在跨国外包的三条技术溢出渠道中仅有进口溢出效应是显著的,并且存在较大的行业差异：高技术行业在低位点上显著,中等技术行业和低技术行业在中高位点处显著。实证结果说明了我国当地企业难以通过“出口中学习”、“交流中学习”实现技术创新。     

Matching Product Architecture and Supply Chain Configuration

In this paper, we examine the suggested link between product architecture (i.e., the extent to which a product is modular vs. integral) and supply chain configuration (i.e., whether the product development is done internally by the manufacturer in an integrated supply chain or in collaboration with a supplier in a decentralized supply chain). Our model suggests that the choice of product architecture depends on firm, market, and product characteristics in addition to supply chain structure. In contrast to other studies, we find that the optimal mapping from architecture to supply chain structure is not always one‐to‐one. A decentralized supply chain may be associated with a more integral product when the technical collaboration penalty is not excessive and suppliers have significantly superior product development capabilities. Furthermore, in a decentralized supply chain, the nature of the relationship between the original equipment manufacturer and its supplier (adversarial or collaborative) plays a role in the choice of product architecture: modular architectures are more likely when the parties have adversarial relationships, while long‐term trust‐based relationships facilitate more integral product architectures.