Data has become a strategic resource and an important productive force in the era of the digital economy.How to release the value of data has become the focus and hotspot of attention in the industry and academia.Data valued process takes data resourcing,data assetizing,data commercializing,and data capitalizing as the core stage,revealing the process of data value creation from a new perspective of dynamic evolution.In general,the number of related studies covers a wide range of areas,but the research vein and focus are not particularly clear,and there is a lack of high-quality literature review in the data valued process research.Therefore,by systematically summarizing 250 English and 117 Chinese literatures on data valued process published in mainstream journals from 2011 to 2022,this paper aims to clarify the research themes,connotations,and characteristics of data valued process,discuss value realization process,and construct an integrated research framework for data valued process. The conclusions of this paper are as follows:First,the focus of data valued process research in China and the West is not exactly the same.English literatures have evolved from the management of data to the application of data in specific scenarios,Chinese literatures have evolved from data value mining to data market circulation,Second,this paper clarifies the connotation of data valued process and finds that the process relies on other traditional elements,is based on a broader ecology,generates economies of scale,has flexibility,and supports new business models.Third,the research framework for the integration of data valued process follows the logic of"antecedent factor-realization process-effect output".Key data behaviors at each stage enable data to flow through the data value chain and create data value,and this process is affected by antecedent factors such as technology,organization,and environment,which can generate data value,economic value,and social value. The future directions of this paper are that:To discuss key data behaviors such as data governance,data value assessment,and data trading;to search for suitable paths for data commercialization and data capitalization for Chinese firms;to deepen the research by combining digital contexts such as digital innovation and digital entrepreneurship;to conduct a scenario-based research on data valued process;to dig out the potential risks or negative impacts in data valued process. The contributions of this paper are that:First,it systematically reviews the existing research,and clarifies the themes of data valued process.Second,it analyzes the connotation of data valued process to identify the research scope and boundary of it.Third,it constructs an integrated research framework to promote the construction of the theoretical system of data valued process.Fourth,it proposes the research topics that need to be deeply explored in the future.
Digital capability is regarded as the prerequisite and core driving capability of enterprise digital transformation,and it is one of the emerging topics that academia and industry have paid attention to in recent years.However,the development history of digital capability research is relatively short,and there are many problems such as unclear evolution,inconsistent connotation of concepts,unsystematic distribution of results,and unclear development directions.Therefore,this paper firstly presents the overall overview and evolution of digital capability research,refines the connotation of digital capability and identifies it with the concepts of IT capability and big data capability,and analyzes the different dimensions of digital capability.Secondly,it discusses the antecedents and consequences of digital capability and the mechanism of its effects from the environmental,organizational,and individual levels.Finally,taking into account the gaps in the current digital capability research,this paper proposes that the future should deepen the conceptual understanding of digital capability,develop mature measurement scales,expand research contexts,explore different theoretical approaches,and explore the impact mechanism research from different theoretical perspectives.The purpose of this paper is to provide ideas and references for subsequent research on digital capabilities based on Chinese contexts.
This paper attempts to re-establish the micro-foundation of the digital economy.At present,many researches on the digital economy have made disturbing deviations.That is,they believe that digital technology itself can bring economic efficiency.The root cause of this problem is that these studies take the search for the optimal data(technology)as the goal,believing that if we find the optimal data and then apply it to the public,the efficiency of society will be improved directly.These studies ignore the basic position of"real people"or people's subjective judgments on the digital economy,resulting in the lack of reliable micro-foundation for these studies.The examination of the digital economy should return to"real people".That is,data cannot be assumed to be given in advance and exist as a human configuration object.Instead,data should be regarded as"human action"itself,and the process of generating data occurs simultaneously to the process of human action or economic activity.In order to introduce"real people"into the research of digital economy,this paper takes Friedrich A.Hayek's thought of Sensory Order and entrepreneurship of Austrian School of Economics as the theoretical perspectives to explain the source,generation and value of data.Among them,corresponding to the physical order,the Sensory Order explains the principle of how the human brain perceives external stimuli and forms information.The Sensory Order includes the two principles of connection and classification,which constitute the psychological basis of the digital economy research.In order to understand data,it is necessary to understand the Sensory Order.Entrepreneurial spirit refers to the use of logic by human mind,which is characterized by Dualism emphasized by Ludwig von Mises.Dualism can be understood as the existence of parts of human action that cannot be explained by external factors.According to Dualism,data do not determine human action.Obviously,for the development of the digital economy and overall economy,what matters is what entrepreneurs"do"or"what they do with data",rather than what the data itself is.Therefore,the value of data is the core of the digital economy,but entrepreneurs need to rely on the market prices to judge the value of data.According to the price,entrepreneurs judge profitable opportunities,and then use data or technology to guide resource allocation to achieve the purpose of meeting consumer demand.Therefore,price and Dualism together constitute the economic basis of the digital economy research.It should also be noted that the judgment reflecting entrepreneurship is realized in the entrepreneur's Sensory Order.Finally,this paper proposes the property rights basis for the development of the digital economy,that is,to protect the private property rights of entrepreneurs.
In the era of the digital economy,data resources have become a key factor of production.As a new type of core productivity,the assetization process of data has become an inevitable trend,but how to exert the value of data assets has become an urgent problem for enterprises to solve,and it is also a key issue in academic research.Existing literature mainly discusses the value of data assetization from a theoretical perspective,but lacks research on the impact of data assets on enterprise innovation behavior,especially the impact path of data assets on enterprise innovation investment?In this regard,this paper uses data from Chinese A-share listed companies from 2011 to 2020 to quantify enterprise data assets and examine the impact and mechanism of data assets on innovation investment. The conclusions are as follows:First,data assets can significantly increase enterprise innovation investment,and this improvement effect will be reflected in the process of data assetization,but the impact of data assets on enterprise innovation investment will show the dynamic decay characteristics of time series.Second,the role of data assets in improving innovation investment is more significant in small and medium-sized private enterprises,enterprises with high financing dependence,technology-intensive enterprises,and enterprises in areas with a low financial technology level and insufficient innovation.Third,data assets not only improve enterprises'willingness to innovate by alleviating corporate financing constraints,but also expand enterprise innovation resources by strengthening R&D cooperation between enterprises,which are conducive to enhancing enterprise innovation investment. Based on the above conclusions,the following policy recommendations are put forward:First,enterprises should strengthen the top-level design of data assets.Second,while paying attention to the process of data assets,enterprises should fully tap the potential value of data assets.Third,enterprises should pay attention to the integration and development of data assets and traditional production factors. The possible contributions of this paper are that:First,it examines the impact of data assets on enterprise innovation investment from a micro perspective,enriching the research in the micro field of data assets.Second,it quantifies data assets by discussing the process of enterprise data assetization,supplementing the quantitative research of data assets.Third,it reveals the impact path of data assets on enterprise innovation investment from the perspective of innovation willingness and innovation resources,supplementing the theoretical and empirical research of data assets.
As China is deeply integrated into the global economic system and trading system,Chinese enterprises and Chinese brands are going overseas.To integrate into the global economy,Chinese brands usually adopt two kinds of country-of-origin(COO)identity strategy to enter overseas markets:Some traditional Chinese brands adopt the"displaying Chinese identity"strategy;while some emerging Chinese brands adopt the"hiding Chinese identity"strategy.However,consumers in emerging and developed markets process COO messages differently.Therefore,based on the information processing theory,this paper takes Vietnam and Japan as the representatives of emerging markets and developed markets,to explore the impact of COO identity strategies on overseas consumers'brand attitudes,and the differences in consumers'dependence on cognitive paths and emotional paths through cross-country comparative research. Two studies were conducted in this paper.Study 1 adopted a 2(COO identity strategies:displaying Chinese identity vs.hiding Chinese identity)×2(overseas markets:Vietnam vs.Japan)between-group design.The results indicate that:In the Vietnamese market,compared with the"hiding Chinese identity"strategy,the"displaying Chinese identity"strategy leads to a more negative effect on the brand attitude toward Chinese brands.In this process,Vietnamese consumers rely more on their perceived retreat emotions and affinity toward brands rather than their evaluation of brand quality to form brand attitudes.However,in the Japanese market,the"displaying Chinese identity"strategy leads to a more positive effect on the brand attitude toward Chinese brands.In this process,Japanese consumers rely more on their evaluation of brand quality rather than their perceived agonistic emotions and affinity toward brands to form brand attitudes.Study 2 conducted a one-way(countermeasures:control group vs.ownership replacement strategy vs.brand isolation strategy)between-group design.The results show that:These two countermeasures can both effectively reduce retreat emotions and improve affinity and quality evaluation,thus improving Vietnamese consumers'brand attitudes. In terms of theoretical contributions,this paper extends the research on COO effects associated with brands going abroad from emerging markets,revealing the differentiated effects of COO identity strategies adopted by Chinese brands going abroad in different overseas markets,and demonstrating the importance of cross-country comparative research.In addition,this paper enriches the understanding of the information processing theory in the field of international brand research.In terms of practical implications,Chinese brands going abroad can adapt their COO identity strategies to suit the cognitive and emotional needs of overseas consumers to achieve a breakthrough in the market.Finally,for brands that have identified themselves as Chinese,the two market countermeasures proposed and tested in this paper can mitigate the risks encountered by Chinese brands in overseas markets without changing their country of origin.
Along with the increasingly enhanced trend of the externalization of labor relations and employment"involution",the phenomena of overeducation and high turnover rate have become common in China's labor market.However,the reason why these two seemingly contradictory phenomena coexist has not been systematically studied and answered.This paper selects the interactions between overeducation at the same educational level and turnover intention as a predictive variable of workers'voluntary turnover behaviors as the research object,and theoretically analyzes the internal mechanism of the impact of overeducation on workers'turnover intention.And on this basis,it applies the micro survey data of Chinese General Social Survey(CGSS)in 2015 and ordered Probit model to systematically study the impact and action mechanism of overeducation on workers'turnover intention. The results show that overeducation significantly strengthens workers'turnover intention,and this conclusion still holds even after considering endogenous problems and a series of robustness tests.The mechanism analysis indicates that overeducation can enhance workers'turnover intention by reducing both job satisfaction and job security.Further analysis shows that overeducation does not increase workers'on-the-job training opportunities and their perception of external employment opportunities,which is more likely to be a stumbling block rather than a stepping stone in workers'career development.This paper deepens and expands the theoretical elaboration mechanism of overeducation affecting workers'turnover intention,and provides the thinking direction and empirical evidence for workers'employment and enterprises human resource management in the context of borderless career. The marginal contributions of this paper are that:First,it constructs the theoretical analysis framework of the impact of overeducation on turnover intention,and systematically expounds the internal mechanism of overeducation affecting turnover intention in theory.Furthermore,it deeply discusses the intermediary role of job satisfaction and job security in this relation.Second,it uses the data of China's labor market to make a localization test on aforementioned relation,which enriches the literature and empirical evidence in this field.Third,it examines the stumbling block or stepping stone role of overeducation in the career development of workers from the perspectives of on-the-job training and external employment opportunity perception,opening the"black box"of the relationship between overeducation and turnover intention from multiple perspectives.
The reform of the comprehensive registration system takes information disclosure as the central task,which requires listed companies to improve information disclosure quality and strengthen effective communication with investors,so as to improve the financing function of the capital market.Annual financial report is one of the most important information disclosure documents for listed companies,and it is also an important part of investor relation management.With the increasing acceptance and widespread adoption of visual effects in organizations and the society,the use of visual elements such as images in corporate annual reports has gradually increased,and more and more listed companies have begun to try to release visual annual reports,which can help investors to understand enterprise information more easily and efficiently.If the high facial attractiveness of visual annual reports can attract the attention of information users and improve their reading experience,it will affect their investment decisions as well as the company's stock liquidity.So,is this the case? Based on the theory of information asymmetry and limited attention,this paper focuses on the new phenomenon of listed companies voluntarily releasing independent visual annual reports,and studies the impact of the release of visual annual reports on stock liquidity by taking A-share listed companies in China from 2018 to 2021 as the sample.The results show that the release of visual annual reports is positively correlated with stock liquidity.Further analysis shows that the release of visual annual reports is positively correlated with the attention of investors and analysts,which may be the internal mechanism of the disclosure of visual annual reports to improve stock liquidity.For non-state-owned enterprises,and companies with fewer analysts following and more short-term institutional investors,the release of visual annual reports can improve their stock liquidity more significantly.Companies that consistently release visual annual reports have more stock liquidity and receive more attention from investors and analysts.The impact of video annual reports on stock liquidity is not greater than that of companies that release graphic annual reports,which may be related to the different information channels of the two types of visual annual reports. The main contributions of this paper are as follows:First,visual accounting research is a relatively neglected field,and domestic scholars pay less attention to this field.This paper examines the impact of the release of visual annual reports on stock liquidity in China's capital market,which enriches the empirical research results in the field of visual accounting,and adds empirical evidence to existing foreign studies.Second,since the presentation mode of accounting information reflects its formal quality,this paper extends the research on the causes of stock liquidity from the perspective of the formal quality of accounting information,as well as the research on the economic consequences of the formal quality of accounting information.It proves that the improvement of the formal quality of accounting information needs the assistance of transmission quality to achieve the best information dissemination effect,and ultimately affects investors'attention and decision-making.Third,the conclusions can encourage listed companies to produce and maintain the enthusiasm of releasing visual financial reports and strengthening the effective communication with investors.The policy suggestions put forward in this paper also have reference value for regulators to promote the orderly development and continuous optimization of visual financial reports.
How to mitigate the negative consequences of tactile disorders in online retail is a common problem in the field of e-commerce.Tactile cues can better induce consumers to produce a tactile empathy effect.This effect has great potential in the realization of tactile compensation for consumers,but few studies have focused on exploring it in depth.In view of this,based on the theory of tactile empathy in the field of psychology and combined with the fluency perception theory,this paper explores the impact of the interactive effect of tactile cues and product types on consumer purchase intention,and further explores the mediating mechanism of psychological simulation. This paper uses the real e-commerce data and scenario simulation experiment to carry out research.In the first study,13,736 pieces of data from real online shopping platforms were analyzed,and the empirical result showed that the main effect of tactile cues on consumer purchase behavior was significant.Study 2 was a two-factor experiment design between subjects:3(tactile cues:hand vs.object vs.control)×2(product types:tactile experiential product:blanket vs.tactile functional product:silicone massage ball),and the result again showed that the main effect was significant,and tactile cues and product types had an interactive effect to promote consumer purchase intention.Study 3 was also a two-factor interstudy design:2(tactile cues:hand vs.object)×2(product types:tactile experiential product:coral velvet pajama vs.tactile functional product:dumbbell),and the result showed that psychological simulation is the mediating mechanism of the interaction between tactile cues and product types on consumer purchase intention. This paper finds that:Tactile cues in online product display images can indeed produce a tactile empathy effect,which conveys tactile property information to consumers and leads to consumers'active purchase intention.Specifically,in the display images of tactile experiential products,the use of hand cues can lead to consumers'positive purchase intention,and process simulation plays a mediating role in this process.In the display images of tacile functional products,the use of object cues can lead to consumers'positive purchase intention,and result simulation plays a mediating role in this process. The main contributions of this paper are as follows:First,based on the perspective of fluency perception,it extends tactile empathy to the field of marketing and enriches the research on online consumers'tactile compensation.Second,it further explores the dominant effects of tactile compensation on different types of tactile cues in different product situations,which to some extent makes up for the gap in the existing empirical research on tactile cues.Third,it explores the pre-influencing factors that induce consumers'psychological simulation,and further promotes the research on psychological simulation in the online product tactile field. The findings not only enrich the research on compensation strategies for untouchable online products,but also provide management insights for e-commerce enterprises to improve the effectiveness of online product display and implement online sensory marketing strategies.
Brand gender,as a dimension of brand personality,has been widely applied in marketing strategy.Under the commercial context emphasizing brand image shaping,the importance of exploring brand gender is gradually becoming apparent.However,current literature mainly focuses on the shaping role of elements such as brand logo and brand name on brand gender.Among various advertising appeals,humor is a unique and effective form of appeal,attracting researchers'attention.Therefore,this paper attempts to explore the impact of humorous advertising on brand gender and its mechanism from the perspective of the relationship between humor and gender,and constructs hypotheses based on this. The research is carried out through a questionnaire survey and comprised three scenario experiments.Experiment 1 created a virtual brand"GOOD"and manipulated humorous and non-humorous advertising to explore their impact on consumers'perception of brand gender.Experiment 2 supplements different humorous styles of advertising to further verify whether there are differences in the shaping role of aggressive humorous advertising and affiliative humorous advertising on brand gender.Experiment 3 takes into consideration the original gender image of the brand,exploring the impact of the match between brand gender and humorous advertising on brand attitudes and its underlying mechanism.The study finally obtained 578 valid samples and used covariance analysis,simple effect analysis,and mediation effect analysis to empirically test the theoretical hypotheses. The results indicate that under the condition of humorous advertising,consumers'perception of brand gender tends to lean towards masculinity(Experiment 1).Meanwhile,compared with affiliative humor,aggressive humor advertising make consumers perceive the brand's masculine tendency more(Experiment 2).Compared with the feminine brand,the masculine brand using humorous advertising trigger consumers'more positive attitudes towards the brand,and the ad-brand congruence plays a mediating role in this process(Experiment 3). The main contributions of this paper are that:First,it explores the impact of humorous advertising on brand gender from the perspective of the relationship between humor and gender,promotes research progress on the relationship between advertising types and brand gender,and broadens the comprehension of the multifaceted origins of brand gender.Second,based on the consistency theory,it explains the impact of the matching effect between humorous advertising and brand gender on brand attitudes and its underlying mechanism,providing targeted strategic guidance for enterprises to shape brand gender and enhance brand attitudes.Third,it extends the theme of"relationship between humor and gender"from fields such as sociology,psychology,and linguistics to the fields of advertising and marketing,deepening the understanding of humorous style and gender differences in commercial practice.
科技成果转化是融通创新要素的一种方式,但学术界对该领域研究主题的细分、未来的研究方向缺乏系统地梳理和科学地判断.通过对发表在管理学权威期刊的143篇英文文献和191篇中文文献进行回顾,梳理出四个主要研究主题:大学转型与科技成果转化动力机制、学术创业企业的团队组建与绩效、政府支持与科技成果转化系统优化和大学—企业—政府之间的互动;识别出该领域能够为管理学做出理论贡献的三个重要特征,即目标多元性、制度复杂性和理论延展性.最后,本文从场景驱动的视角展望了未来研究方向.本文构建场景驱动的科技成果转化研究框架,不仅有助于发现科技成果转化的一般规律,促进技术商业化理论体系与管理学主流理论的融合,还有助于指导我国的科技成果转化实践活动、实现高水平的科技自立自强.
中国式现代化需要扎实的微观基础和可靠的动力机制。为了深入学习贯彻党的二十大精神，全面理解创新创业活动和企业家精神在中国式现代化建设中的重要作用，本刊特邀请七位管理学专家围绕中国式现代化的动力机制撰写笔谈文章，以飨读者。
供应链金融是为供应链成员提供融资、实现纵向一体化的金融服务方式,通过整合物流、信息流和资金流,降低供应链风险,提高金融服务效率,形成核心企业、上下游企业和资金方互利共赢的良性产业生态.供应链金融在提升产业链竞争力的同时能否影响企业创新?已有研究还存在认识不足.本文以2016-2020年非金融类A股上市企业为样本,实证研究供应链金融对核心企业创新投入的影响.结果表明:供应链金融能够促进企业创新投入,且与传统供应链金融相比,数字金融赋能的供应链金融对企业创新投入的促进作用更强;进一步地分析了供应链金融促进创新投入的作用机制,发现供应链金融活动通过提升供应链关系质量增加创新投入.本研究有助于贡献企业创新的前因研究,并揭示"供应链金融——企业创新"的作用机理及理论边界.
著名女性经济学家克劳迪娅·戈尔丁因"推进了我们对女性劳动力市场结果的理解"荣膺2023年度诺贝尔经济学奖.戈尔丁研究了美国200多年劳动力市场性别差距发展演变及其主要驱动因素,对经济理论的发展做出了如下贡献:第一,戈尔丁延续了福格尔计量经济史学的研究,并采用现代计量方法使研究更具可信性,这是对福格尔计量经济史学精神的继承和发展;第二,戈尔丁突破了"性别歧视"的固有思维,发展了以女性为中心的经济分析框架,对影响女性劳动力供给与需求的因素进行连贯的经济分析,这是对贝克尔家庭论和歧视经济学的拓展和完善;第三,戈尔丁提出了队列分析法探讨女性劳动力市场的代际演变,对经济研究方法作出了独创性贡献.戈尔丁的研究有助于人们理解女性争取参与劳动力市场和获得收入平等机会的艰难历程.但是,戈尔丁提出的解决收入性别差距的建议有可能导致员工在与雇主谈判时处于弱势地位且面临随时被替代的风险,其效果值得商榷.此外,戈尔丁的研究较少规范分析,且涉及的大多是长期因素,这对政策制定者是一种挑战.然而,戈尔丁的研究指向了"机会平等"这一现代社会发展原则和理念,对相关制度建设具有普遍的导向价值.
本文以2016-2020年我国债券市场发行的绿色债券及公司债为研究样本,对绿色债券与信用利差之间的关系进行了探讨.研究发现,相比于普通债券,绿色债券的信用利差更低,且绿色债券主要通过更低的信息风险来降低发行人的融资成本.进一步检验债券特征发现,当债券发行次数较多、债券期限较长、债券具有不可回售特征、承销商声誉较低、发行人规模较小时,绿色债券的"绿色"属性更容易获得投资者偏好,绿色债券发行的信用利差更低.同时,绿色债券的发行有利于债券持有人开展更多的绿色创新与绿色运用活动.研究结论为提高绿色债券资金配置效率、推进绿色可持续发展提供了经验证据.
由于探索式创新与利用式创新是两种不可或缺但又截然不同的创新活动,科创企业时常面临难以兼顾两类创新活动的困境,而如何设计创新架构以实现双元创新协同性成为当前组织管理研究的重要议题.本文以340家科创企业为调研对象,基于知识管理视角探讨创新架构模块化对双元创新协同性的影响及其作用机理.研究结果表明:创新架构模块化能够有效提升科创企业双元创新协同性;创新架构模块化分别通过促进内外部学习平衡、增强知识场活性而提升科创企业双元创新协同性;进一步地,创新架构模块化能够通过促进内外部学习平衡而增强知识场活性,进而提升科创企业双元创新协同性.本文研究结论不仅从知识管理视角对创新架构研究予以有效补充,也对实践中科创企业通过创新架构的模块化设计以提升双元创新绩效提供了借鉴.
地缘是理解我国企业行为的重要因素,当投资者缺少公司特质信息时,同地区其他公司的信息会被用于预测该公司行为,产生信息溢出效应.信息溢出为投资者提供了增量信息,有助于判断公司真实价值,但也可能导致错误定价.本文以2001-2018年证监会立案调查的上市公司及其同地区(城市)其他上市公司为样本,发现当地区首次发生上市公司重大违规被证监会立案调查的事件后,不仅违规公司股价显著下跌,同地区其他上市公司的股票收益表现也显著变差.进一步检验发现,地区制度环境越差或公司信息环境越差,违规信息的地区溢出效应越强.然而,没有证据表明受到负面影响的公司在未来更可能违规.同时,受影响公司会组织更多的投资者调研来加强与投资者的沟通.公司违规行为会损害地区声誉,而加强地区制度建设和增强公司信息披露能够缓解对当地经济活动的负外部性影响.
金融科技的蓬勃兴起为绿色信贷的发展注入了新活力.本文系统考察了金融科技对商业银行绿色信贷的影响,研究发现,商业银行的金融科技水平越高,绿色信贷业务规模越大,地区数据基础设施和银行人才储备是影响金融科技促进绿色信贷发展的重要因素.机制检验表明,金融科技能够发挥数字技术优势,助力商业银行提升经营效率与风险管理水平,进而增强其开展绿色信贷的意愿和能力.异质性检验表明,金融科技的作用在不同的宏观政策和银行特征间存在差异,当货币政策不确定性较高、地区金融监管政策较弱、银行类型为区域性银行、银行市场竞争力较低时,金融科技对商业银行绿色信贷业务规模的促进作用更强.本文研究表明金融科技有助于商业银行精准识别绿色信贷风险、提升绿色信贷效率,开启"绿色银行"时代,金融科技助力中国经济实现绿色转型.
作为领导有效性的基础以及影响员工行为绩效的重要因素,工作场所喜爱受到了组织管理学者越来越多的关注,但是国内该领域的研究还处于初步发展阶段,并且缺乏对现有文献的系统性梳理和归纳.鉴于此,本研究首先采用文献计量法对工作场所喜爱研究进行了可视化计量分析,在此基础上从概念内涵、测量工具、影响因素、影响效应和作用机制等方面对工作场所喜爱的研究现状进行了系统性的梳理,并构建了整合性研究框架,最后对该领域的未来研究方向进行了展望.本研究有助于促进对工作场所喜爱的深层次理解,并为国内工作场所喜爱的实证研究和实践应用提供参考.
夫妻地位反转是指妻子在"夫妻店"家族企业的董事会或管理层中担任的职务高于丈夫职务的现象,这是一种基于婚姻与家族关系的权力配置模式.本文以夫妻共同控制的家族企业为样本,实证检验了夫妻地位反转对于家族企业审计师选择的影响.研究发现,夫妻地位反转促使家族企业选择高质量审计师,其影响机制在于完善家族企业内部公司治理.对于改制型、国有股东制衡程度较低和处于传统伦理文化较弱地区的家族企业来说,夫妻地位反转对审计师选择的积极影响更加显著.基于夫妻特征因素的研究发现,婚姻状况、后代涉入数量和高管亲戚属性均会影响夫妻地位反转与审计师选择的关系.进一步区分控制权配置的研究发现,当控制权更多地配置给丈夫时,夫妻地位反转能够更有效地促使家族企业选择高质量审计师.最后,本文还排除了"夫妻店"家族企业选择高质量审计师可能存在的妻子谨慎决策的替代性假说.本文从夫妻关系视角深入探讨了"夫妻店"家族企业的审计师选择决策,为如何通过在夫妻之间合理进行权力配置从而优化审计师选择决策提供了理论参考.
在数字化时代背景下,为提高组织绩效,实现高质量发展,越来越多的企业开始使用电子绩效监控,这使得员工与组织之间的边界在逐渐消失.这种数字化驱动的监控模式能否起到预期的效果,受到了学界和业界的普遍关注.本文基于对国内外相关文献的梳理与分析,首先厘清了电子绩效监控的起源、内涵,以及与电子监控、传统的绩效监控等概念之间的联系和区别,阐述了衡量电子绩效监控的标准和方式;其次,系统地归纳了现有电子绩效监控相关研究涉及的理论基础、影响因素、作用结果和边界条件等,构建了电子绩效监控研究的整合框架;最后,总结并揭示了本文的理论意义与实践启示,分别从研究方法、研究内容、研究视角和理论基础四个方面探讨了电子绩效监控已有研究的不足和未来的研究方向.
