Corporate governance and board accounts: exploring a neglected interface between boards of directors and management

There is an absence of research about what information boards of directors have access to and how they use that information. The purpose of this paper is to explore and theorize about the content and use of information to boards of directors. The paper introduces and elaborates on the concept of ‘board accounts’, which is defined as the information supplied to boards of directors by top-management. The paper locates the board accounts in the Swedish institutional setting and demonstrates how the concept can be operationalized in an empirical setting. On the basis of a unique material of archived board records in a Swedish company, the paper explores the board accounts over a period of 10 years (1989–1998). It is found that while use of the board accounts in the case study company changes considerably over time, the content of the board accounts remains largely unchanged. This raises questions about where and when directors receive information, the reliability of the information in the board accounts, and recent attempts to integrate corporate governance and management accounting (CIMA, Performance reporting to boards: a guide to good practice, 2003; CIMA strategic scorecard: boards engaging in strategy, 2005; Seal, Management Accounting Research 17(4):389–408, 2006). Finally, the paper discusses the merits of historical archive-based approaches in this field and possibilities for future research.

我国社会养老保险个人账户研究综述

纵观我国近些年来社会养老保险制度改革,可以看出筹资模式是其改革的核心内容,这其中引进个人账户是最大的改革内容之一。本文在对个人账户的理论基础作简要介绍后,详细地介绍了国内专家对个人账户关键问题的研究,以便使人们对个人账户有一个全面而理性的认识,从而为下一步对个人账户的研究打下基础。     

中小企业实行应付账款计划化管理初探

作为中小企业信誉的重要指标之一,企业应加强对应付账款的支付及时性和规范性的管理。在现实的应付账款支付过程上,许多中小企业速是采用传统的随意性的应付账款管理模式,这已越来越不能适应新的市场经济的需要。中小企业应借助先进的信息化管理系统实行应付账款计划化管理,以提升企业信誉,降低资金成本。     

多心理账户投资决策优化模型研究

本文在行为投资组合模型的基础上,引入模糊数学来描述投资者在多心理账户下投资决策过程中的多种模糊属性,用隶属度函数刻画投资者的心理满意度。本文在投资收益服从Log-Normal分布,用下偏矩的方法度量每个心理账户的风险承受度。最后根据模型给出了相应的数值模拟。     

应收账款融资的制度选择及风险防范——金融危机背景下的反思

应收账款融资在我国有广阔的发展前景,但美国金融危机的爆发却提醒我们金融创新中的信用风险如影随形。在肯定应收账款担保融资与应收账款转让融资两类基本的融资方式后,也要根据各种融资方式风险大小的不同,为其设置相应的风险防范机制。特别是在以交易未来为本质特征的转让融资中,要尽力确保未来利益的顺利变现。美国金融危机虽为应收账款证券化敲响警钟,但我国仍应肯定这种融资方式,惟在制度设计上要注意自由、效率与安全的平衡。     

Conditional Cash Transfers and Financial Access: Increasing the Bang for Each Transferred Buck?

This article discusses the potential benefits and challenges that may arise if CCT programmes were to deposit transfers directly into recipients’ savings accounts. Over 33 countries around the world use CCT programmes as a strategy to fight poverty. Depositing the transfers into a savings account could give millions of households access to the formal financial system. Using the scarce evidence to date, we highlight opportunities that could help the combination of CCTs and formal savings accounts to bring financial inclusion to their recipients.     

“He’s My Dad Because He Just Is!”: Cohabiting (Step)Children’s Responses to Discursive Challenges

Cohabiting (step)families have become one of the fastest growing family forms in the United States. This study explored the types of discursive challenges experienced by cohabiting (step)children, as well as the ways in which cohabiting (step)children might respond to potential challenges of legitimacy. In this study, we interviewed 28 (step)children who resided with 1 biological parent and their parent’s nonmarital partner for at least 2 years. Results demonstrate that despite recent increases in prevalence and acceptance of unmarried partner households, cohabiting (step)children are often called on to explain their family’s legitimacy through accounting strategies when they experience discursive challenges to their (step)family’s form.     

Monotheistic Theodicy as Imaginary Face‐Work

In this article, I outline the cognitive process involved in accomplishing monotheistic theodicy, or the act of reconciling the belief in an omnipotent and morally perfect God with personal experiences of suffering. Based on in‐depth interviews with intimate partner violence victims, I argue that believers accomplish monotheistic theodicy by performing imaginary face‐work—or protective face‐work on the behalf of significant imagined others—that saves God's face as a morally perfect being. Believers perform this imaginary face‐work by constructing accounts that portray God as morally innocent of their suffering. These accounts fall into three main types: (1) fidelity to a higher principle, (2) ultimate benefit, and (3) shifting blame. These accounts serve as new cognitions that resolve the cognitive dissonance and concomitant negative emotions believers experience because of their suffering. Overall, the findings and analysis contribute to sociological theory by further extending the concepts of face and face‐work to imagined others.     

中国国民经济核算的发展、改革、挑战

 本文回顾了从改革开放初期到经济普查前，中国国民经济核算的建立和发展情况，阐述了经济普查年度中国国民经济核算的改革和经济普查之后中国国民经济核算的新发展,探讨了目前中国国民经济核算中存在的问题和挑战，并提出了中国国民经济核算进一步改革和发展的设想。     

走马楼吴简赋税收支记录管窥

根据走马楼吴简的赋税收支记录可知,赋税的种类不同,征收与管理的方式也有所不同。例如赋税的缴纳,有自送与代输;对于不宜分割物品,采用合户征收或折纳等方式;对赋税的账目管理,采用"莂"的形式,以便各方面互相监督;船师在不同仓库之间的赋税转运中发挥着重要作用。