人力资源会计理论与方法的探讨

随着知识经济时代的到来,人力资源已经成为包括会计在内的众多学科关注的焦点。在我国,越来越多的学者已经加入到人力资源会计研究的队伍中来。本文主要从人力资源会计模式和人力资源的确认与计量进行分析和探讨。     

Family Processes and Children's and Adolescents' Well-Being

The primary purpose of this review was to examine theory and research published during the past decade that focused on family processes and children's and adolescents' well-being. Scholarship focused on family processes and child and adolescent well-being made significant and exciting advances during this decade based on several key advancements. In addition to a brief introduction and a conclusion, this decade in review is organized into four sections. In the first section, advances made in the literature because of increased attention to complexity and specificity are illustrated. The second section describes advances that were made because of increased attention to family processes in diverse families. Diversity in the samples of families studied, extensions in family process models, and the revisioning of grand theories using a diversity lens that were used to conceptualize family processes are detailed. In the third section, the importance of time in the study of family processes and child and adolescent well-being is described. The emphasis on families' daily lives is noted. In addition, prospective considerations and studies of change over time are highlighted. Strengths in family functioning are detailed in the fourth section of this article: positivity, regulatory processes, and family organization. These three areas were selected to elaborate the idea that one of the major advancements in the family process literature during the past decade was an emphasis on family strengths. This review concludes with a commentary regarding how conceptual and methodological advancements during the past decade can guide future scholarship.     

Ethnic–Racial Socialization in the Family: A Decade's Advance on Precursors and Outcomes

In the current decade, the U.S. population reached historically high levels of ethnic–racial diversity and reelected the nation's first Black–White biracial President. Simultaneously, scholars also documented significant ethnic–racial inequities in education, increased xenophobia, and a racial climate that revealed deep-seated ethnic–racial tensions. Given this backdrop and acknowledging the significant role that families play in youths' abilities to navigate their social contexts, the current review focused on the literature on families' ethnic–racial socialization efforts with youth from the 2010 decade. Our review of 259 empirical articles revealed that there has been an exponential increase in research on family ethnic–racial socialization in this decade. Furthermore, although it is clear that family ethnic–racial socialization is a robust predictor of youths' adjustment, the associations between socialization and adjustment must be considered with attention to specific socialization strategies, the confluence of strategies used, and the unique contexts within which families' lives are embedded.     

Towards congruence between teachers’ intentions and practice in intercultural education

ABSTRACT

The purpose of this study is to explore the relationship between teacher beliefs pertaining to cultural diversity and their actual teaching activities. Using a model-based approach, this study looks at beliefs regarding diversity issues at both the theoretical and empirical levels. At the theoretical level, we attempt to systematise the many meanings of ‘beliefs’ found in the literature. At the empirical level, we examine the link between theory, beliefs, and teaching activities relating to diversity, using integrated analysis tools. To accomplish this, we used a qualitative methodological approach to examine the relationship between theory and practice in education. The sample consisted of 45 in-service primary teachers. The first results showed a gap between what teachers tend to say and what they actually do. We argue that future research needs to focus on the effects of teacher beliefs on teacher practice, with special attention devoted to the reflective process.     

Human Agency in Disaster Planning: A Systems Approach

Current approaches to risk management place insufficient emphasis on the system knowledge available to the assessor, particularly in respect of the dynamic behavior of the system under threat, the role of human agents (HAs), and the knowledge available to those agents. In this article, we address the second of these issues. We are concerned with a class of systems containing HAs playing a variety of roles as significant system elements—as decisionmakers, cognitive agents, or implementers—that is, human activity systems. Within this family of HAS, we focus on safety and mission‐critical systems, referring to this subclass as critical human activity systems (CHASs). Identification of the role and contribution of these human elements to a system is a nontrivial problem whether in an engineering context, or, as is the case here, in a wider social and public context. Frequently, they are treated as standing apart from the system in design or policy terms. Regardless of the process of policy definition followed, analysis of the risk and threats to such a CHAS requires a holistic approach, since the effect of undesirable, uninformed, or erroneous actions on the part of the human elements is both potentially significant to the system output and inextricably bound together with the nonhuman elements of the system. We present a procedure for identifying the potential threats and risks emerging from the roles and activity of those HAs, using the 2014 flooding in southwestern England and the Thames Valley as a contemporary example.     

Linking young individuals' capital to investment intentions: Comparing two cultural backgrounds

By integrating the Entrepreneurial Intentionality Model and the Theory of Planned Behaviour, we explored the effects of human, social and financial capital on young individuals' investment intentions in two groups (97 English and 97 Greeks). Results indicated that human capital is directly and indirectly related to investment intentions via, first, subjective norms and, consequently, personal attitudes and perceived behavioural control, while social capital is only indirectly related to investment intentions via perceived behavioural control. In the individualistic group (English), human capital related directly and positively with investment intentions while social capital related indirectly to investment intentions via its positive relationship to subjective norms. With regard to participants from a collectivistic background (Greeks), human capital related indirectly to investment intentions via, first, subjective norms and, consequently, personal attitudes and perceived behavioural control, while social capital related directly and indirectly to investment intentions via perceived behavioural control. Financial capital was only negatively related to investment intentions in the total and Greek sample.     

Investor response to appointment of female CEOs and CFOs

We study the impact of appointing women to top executive positions from an investor perspective. We analyze whether shareholders value announcement of appointment of women to top positions differently than they do appointment of men. This study uses an international sample of 100 announcements of top executive appointments of women who replace men and investigates how shareholders respond to such appointments. This research combines an event study with a matched pair analysis to compare the response from investors regarding appointment of female versus male CEOs and CFOs. We establish that investors do not seem to value appointment of women significantly differently from that of men. This finding suggests that, from the investor perspective, there appears to be no business case for a particular gender when it comes to appointing a CEO or CFO.     

进入权与组织控制

本文深入讨论了R-Z理论的两个核心概念:进入权和人力资本专用性投资,指出进入权的配置过程伴随着代理人进行专用性投资和委托人持续控制的过程,而组织控制构成了委托人对进入权配置过程进行持续控制的基础。委托人必须借助组织控制限制代理人的讨价还价能力,一个关键途径就是减弱代理人拥有的不对称信息优势。     

Attracting talent through diversity at the top: The impact of TMT diversity and firms' efforts to promote diversity on employer attractiveness

At a time where firms encounter a “race for talent”, it is crucial for many MNCs to present themselves as attractive employers. Failing to position themselves in the international labor market can reduce firms' ability to acquire valuable international human capital, thereby generating disadvantageous organizational effects. Against this backdrop, drawing on signaling theory and employer branding literature, our paper aims to shed light on the association between nationality diversity in the executive suite and MNCs' employer attractiveness. Our lines of argument build on the notion that top management team composition can affect MNCs' efforts to promote diversity among their employees. This focus on diversity, in turn, can affect MNCs' employer attractiveness. Examining firms from various European countries, we find that top management team nationality diversity is positively associated with firms' employer attractiveness for foreign job seekers. We also show that a firm's efforts to promote diversity mediate the relationship between TMT nationality diversity and employer attractiveness. We therefore advance the academic debate on diversity as an employer branding tool and a means to enhance employer attractiveness. In practical terms, we also provide valuable insights for firms wishing to transform into (more) diverse entities.