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The role of human resources in business model performance: The case of network-based companies 人力资源在商业模式绩效中的作用:以网络型公司为例
Pub Date : 2012-11-01 DOI: 10.1108/14013381211284254
Christian Nielsen, Marco Montemari
Purpose – This paper is concerned with identifying the role(s) of the individual employee(s) in the value creation process of three network‐based business models that are analyzed through case studies. The paper aims to focus on how the relationships between the network‐partners internally and also outside the network affect value creation.Design/methodology/approach – The study conducted is a case study of three network‐based business models applying a semi‐structured interview approach as the primary source of data.Findings – The study shows that, together with the terms “integrating” and “enabling” which the traditional literature tends to use, expressions like “building” and “aligning” can be added in order to describe the role of human resources in the value creation process of the network‐based business models. Human resources are found to be important for aligning the value proposition of the network as a whole to the customers' needs and expectations.Research limitations/implications – The general...
目的-本文通过案例研究分析了三种基于网络的商业模式在价值创造过程中个体员工的角色。本文旨在关注网络内部和外部伙伴之间的关系如何影响价值创造。设计/方法论/方法-本研究是对三种基于网络的商业模式的案例研究,采用半结构化访谈方法作为主要数据来源。研究结果-研究表明,除了传统文献倾向于使用的术语“整合”和“使能”之外,还可以添加“构建”和“对齐”等表达,以描述人力资源在基于网络的商业模式的价值创造过程中的作用。研究发现,人力资源对于使整个网络的价值主张与客户的需求和期望保持一致非常重要。研究局限/启示-一般…
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引用次数: 42
Management control of work‐life balance. A narrative study of an Australian financial institution 工作与生活平衡的管理控制。一个澳大利亚金融机构的叙事研究
Pub Date : 2012-10-26 DOI: 10.1108/14013381211317248
Vijaya Murthy, J. Guthrie
Purpose – This paper aims to understand how managers in an Australian financial institution coordinated different organisational actions for the management of the work health of employees, by adopting “work‐life balance” initiatives.Design/methodology/approach – The paper uses a narrative approach to analyse various internal and external documents and has also collected “self‐accounts” of employees.Findings – It was found that management used “work‐life balance” initiatives to manage both the physical and emotional health of employees. Management's main focus was on community volunteering, which was satisfying for employees, but also of significant benefit to the organisation in terms of marketing and branding. Thus, management was able to use these initiatives to motivate employees to work towards organisational goals.Originality/value – The paper contributes to the developing literature on human competence accounting by using employee “self‐accounts” to compare with organisational statements in relation...
目的-本文旨在了解澳大利亚金融机构的管理人员如何通过采用“工作-生活平衡”倡议,协调不同的组织行动,以管理员工的工作健康。设计/方法/方法-本文采用叙述方法分析各种内部和外部文件,并收集了员工的“自我账户”。研究发现——研究发现,管理层利用“工作与生活平衡”的理念来管理员工的身心健康。管理层的主要关注点是社区志愿服务,这让员工感到满意,而且在营销和品牌方面也给组织带来了巨大的好处。因此,管理层能够使用这些主动性来激励员工朝着组织目标工作。原创性/价值-本文通过使用员工“自我账户”与组织相关报表进行比较,为人力能力会计的发展做出了贡献。
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引用次数: 15
Bullying in context: a risk management perspective 情境中的欺凌:风险管理视角
Pub Date : 2012-10-26 DOI: 10.1108/14013381211317257
John Dumay, L. Marini
Purpose – This paper aims to outline the financial and human cost of bullying in the workplace. The authors investigate how bullying is perpetrated so that management controls to prevent bullying can be put in place, reducing financial and human costs, and the risks posed to organisations by bullying.Design/methodology/approach – The authors' study uses an exploratory on‐line survey, designed from a practice perspective. The instigator is an Australian management consultancy working on managing organisational risk. The study is based on sense‐making research using open‐ended questions, delving into life experiences to recall potential bullying incidences in their work life. The authors then develop hypotheses from their review of the literature and compare these to the results of their survey.Findings – Most of the authors' findings contradict both academic and practitioner notions of bullying. They find that bullying happens mostly between peers rather than being perpetrated by people in positions of pow...
目的-本文旨在概述职场欺凌的财务和人力成本。作者调查了欺凌是如何发生的,以便管理控制措施能够防止欺凌,减少财务和人力成本,以及欺凌给组织带来的风险。设计/方法/方法-作者的研究采用了一种探索性的在线调查,从实践的角度设计。发起者是一家致力于组织风险管理的澳大利亚管理咨询公司。这项研究是基于基于意义的研究,使用开放式问题,深入研究生活经历,以回忆他们工作生活中潜在的欺凌事件。然后,作者根据他们对文献的回顾提出假设,并将这些假设与他们的调查结果进行比较。研究结果——大多数作者的研究结果都与学术界和实践者对欺凌的看法相矛盾。他们发现,欺凌行为主要发生在同伴之间,而不是由身居要职的人实施的。
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引用次数: 9
The analysis of intellectual capital evolution: a perspective on research 智力资本演化分析:一个研究视角
Pub Date : 2012-10-26 DOI: 10.1108/14013381211318346
N. Ienciu, D. Matiș
Purpose – The purpose of this paper is to develop a conventional analysis of the content of researches published in high quality academic journals, specifically in the accounting area, with particular emphasis on intellectual and human capital, in order to provide guidance for authors on research paper characteristics that influence the journal's acceptance decisions.Design/methodology/approach – The paper provides a quantitative analysis of the additional characteristics (the main characteristic considered by default is the quality of the journal's contents) that could increase the chances for publishing a research paper in a high quality journal.Findings – The findings indicate several additional characteristics which may influence the journal's acceptance decision during the publication process. These characteristics relate to the journal's origin, type of research, presentation of literature within the research paper and the type of research approaches, characteristics that should be considered by any...
目的-本文的目的是对发表在高质量学术期刊上的研究内容进行常规分析,特别是在会计领域,特别强调智力和人力资本,以便为作者提供关于影响期刊接受决定的研究论文特征的指导。设计/方法论/方法——论文提供了一个额外特征的定量分析(默认考虑的主要特征是期刊内容的质量),这些特征可以增加在高质量期刊上发表研究论文的机会。研究结果-研究结果表明了在发表过程中可能影响期刊接受决定的几个附加特征。这些特征与期刊的起源、研究类型、研究论文中文献的呈现和研究方法的类型有关,这些特征应该被任何…
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引用次数: 3
A value case methodology to enable a transition towards generative health management: A case study from The Netherlands 实现向生殖健康管理过渡的价值案例方法:荷兰案例研究
Pub Date : 2012-10-26 DOI: 10.1108/14013381211317266
A. Scheppingen, N. Baken, G. Zwetsloot, E. Bos, F. Berkers
Purpose – Health is a main resource for human functioning. Embedding generative health management within organisations, therefore, is useful for health and productivity reasons. Generative health management requires a change in the thinking and actions of all stakeholders, and should be regarded as a system transition that may be supported by a value case. In this study, a value case methodology is described and piloted. The aim was to investigate the efficacy of the value case methodology for generative health management within organisations. Design/methodology/approach – This paper takes the form of a case study, in which the interactive value case methodology is piloted within a research foundation in The Netherlands. Findings – The different perspectives from the internal stakeholders on generative health management were made explicit, and revealed a strong relation between organisational development and health. The interactive value-case methodology has initiated a process in which stakeholders jointly defined the full value of generative health management. During that process, some stakeholders developed an active personal commitment towards the transition. Research limitations/implications – The research was only carried out in one case. The value case methodology is potentially also useful for other transitions (long-term complex developments or system innovations). The case study provided a broad view on the relevance of health for all stakeholders within this single case, and contributed to ownership of the transition. Practical implications – A value case presents stakeholders' multi-perspective visions and preferences with regard to health and organisational development. The participative approach opens up ways to an active commitment of relevant stakeholders who are willing to support transitions. Originality/value – The methodology to assess the full value of complex transitions is still of an explorative nature. The value case methodology may offer innovative ways to support transitions in individuals, organisations and society as a whole.
目的——健康是维持人体机能的主要资源。因此,在组织内嵌入生殖健康管理对健康和生产力的原因是有用的。生殖健康管理需要所有利益相关者在思想和行动上的改变,并应被视为一种可能由价值案例支持的系统过渡。在这项研究中,一个价值案例的方法被描述和试点。目的是调查组织内生殖健康管理的价值案例方法的功效。设计/方法/方法-本文采用案例研究的形式,其中交互式价值案例方法在荷兰的一个研究基金会中进行试点。调查结果-内部利益相关者对生殖健康管理的不同观点被明确提出,并揭示了组织发展与健康之间的密切关系。交互式价值案例方法启动了一个进程,在这个进程中,利益攸关方共同确定生殖健康管理的全部价值。在这一过程中,一些利益相关者对过渡作出了积极的个人承诺。研究局限性/影响-研究仅在一个案例中进行。价值用例方法对其他转换(长期复杂开发或系统创新)也可能有用。该案例研究就这一单一案例中卫生与所有利益攸关方的相关性提供了一个广泛的观点,并有助于实现转型的自主权。实际影响——价值案例展示了利益相关者在健康和组织发展方面的多视角愿景和偏好。参与式方法为愿意支持过渡的相关利益相关者的积极承诺开辟了道路。原创性/价值——评估复杂转换的全部价值的方法仍然是探索性的。价值案例方法可以提供创新的方法来支持个人、组织和整个社会的转变。
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引用次数: 10
Communicating key labor issues in a global context 在全球范围内沟通关键的劳工问题
Pub Date : 2012-10-01 DOI: 10.1108/14013381211317275
F. Faisal, G. Tower, Rusmin Rusmin
Purpose – The purpose of this study is to explore explanation factors regarding labor communication practices by many of the world's large companies.Design/methodology/approach – The data collection focuses on the 2009 fiscal year sourced from 460 highly visible public companies in 57 separate countries. A total of 14 Global Reporting Initiative (GRI) items are used as the benchmark of labor disclosure checklist.Findings – The authors' results provide evidence that the overall level of labor‐style communication is 66.4 percent. Companies in emerging market jurisdictions have the highest labor disclosure communication. Employment information is the most frequently disclosed set of items. Lesser communication is noted for training and education, and diversity and equal opportunity issues. Statistical analysis indicates that political visibility, jurisdictional, creditor pressure, and corporate governance variables are directly related to labor communication.Research limitations/implications – This study ass...
目的-本研究的目的是探讨世界上许多大公司的劳动沟通实践的解释因素。设计/方法/方法-数据收集的重点是2009财年,来自57个不同国家的460家知名上市公司。共有14个全球报告倡议组织(GRI)项目被用作劳工披露清单的基准。研究结果——作者的研究结果表明,劳动型沟通的总体水平为66.4%。新兴市场公司的劳工信息披露沟通水平最高。就业信息是最常被披露的一组项目。在培训和教育、多样性和平等机会问题上,沟通较少。统计分析表明,政治可见度、管辖权、债权人压力和公司治理变量与劳资沟通直接相关。研究局限/启示-这项研究…
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引用次数: 8
Human resource measurement and reporting in manufacturing and service sectors in Sri Lanka 斯里兰卡制造业和服务业的人力资源评估和报告
Pub Date : 2012-08-31 DOI: 10.1108/14013381211286388
V. Wickramasinghe, N. Fonseka
Purpose – The purpose of this paper is to explore and compare current practice of the measurement and reporting of human resource (HR) information by firms belonging to the manufacturing and service sectors in Sri Lanka.Design/methodology/approach – Survey methodology was used and 30 firms belonging to the manufacturing and service sectors responded. For the data analysis descriptive statistics, χ2 test, principal component factor analysis and independent sample t‐test were used.Findings – There were sectoral differences in reporting some of the HR indicators. HR indicators were mainly collated internally and a limited number of indicators were externally disclosed. A majority of firms, irrespective of business sector, maintained records of HR indicators in the manual form. Three main factors that inhibit the measurement and reporting of HR were identified as “Insufficient resource allocation”, “Lack of knowledge in human resource measurement and reporting”, and “Negative impact on organization”.Research ...
目的-本文的目的是探讨和比较目前的实践测量和报告人力资源(HR)信息的公司属于制造业和服务业在斯里兰卡。设计/方法/方法-采用调查方法,30家属于制造业和服务业的公司作出回应。资料分析采用描述性统计、χ2检验、主成分因子分析和独立样本t检验。调查结果-在报告某些人力资源指标方面存在部门差异。人力资源指标以内部整理为主,对外披露的指标数量有限。大多数公司,不论其业务部门,都以手工形式保存人力资源指标记录。发现阻碍人力资源测量和报告的三个主要因素是“资源配置不足”、“缺乏人力资源测量和报告的知识”和“对组织的负面影响”。研究……
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引用次数: 9
Downsizing decisions, intellectual capital, and accounting information 裁员决策、智力资本和会计信息
Pub Date : 2012-08-31 DOI: 10.1108/14013381211286351
Douglas H. Flint, E. Maher, M. Wielemaker
Purpose – The purpose of this paper is to present a new method to account for investments in human capital, which the authors have named investment capitalization. This method uses investments in training and hiring of employees as a surrogate for their intellectual capital, capitalizing and amortizing the investment over its useful life. Investment capitalization is compared to the more conventional Generally Accepted Accounting Principles (GAAP) and the newer intellectual capital accounting methods.Design/methodology/approach – Scenarios comparing the effects of downsizing or organizational performance are used to demonstrate the effects of decisions based on intellectual capitalization and GAAP.Findings – Results of the scenario analysis show that the investement capitalization method causes less destruction of intellectual capital during downsizing decisions than does GAAP.Originality/value – This paper presents a new method of accounting for intellectual capital and demonstates the benefits of this m...
目的-本文的目的是提出一种新的方法来计算人力资本投资,作者将其命名为投资资本化。这种方法将培训和雇用员工的投资作为其智力资本的替代品,在其使用寿命期间资本化和摊销投资。将投资资本化与更传统的公认会计原则(GAAP)和较新的智力资本会计方法进行比较。设计/方法论/方法-采用比较裁员或组织绩效影响的情景来演示基于智力资本化和公认会计准则的决策的影响。研究结果-情景分析的结果表明,投资资本化方法在裁员决策中造成的智力资本破坏比公认会计准则要小。原创性/价值——本文提出了一种新的智力资本核算方法,并论证了这种方法的好处。
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引用次数: 8
The trends of intellectual capital disclosures: evidence from the Nigerian banking sector 知识资本披露的趋势:来自尼日利亚银行业的证据
Pub Date : 2012-08-31 DOI: 10.1108/14013381211286360
A. Haji, S. Mubaraq
Purpose – This paper longitudinally examines the intellectual capital (IC) disclosure practices of Nigerian banks following the restructuring exercise and the subsequent policy changes in the Banking sector.Design/methodology/approach – Content analysis of annual reports of the banks was carried out over a period of four years (2006‐2009), a period following the consolidation exercise and the subsequent introduction of the mandatory code of corporate governance. A self‐constructed IC disclosure checklist was used to measure the extent of IC information disclosed in the annual reports. A number of statistical techniques were performed to assess the trend of IC disclosures and compare the IC disclosure categories.Findings – The results show that the overall IC disclosures of the Nigerian banks increased moderately over the four year period. Human and internal capital disclosures dominated the banks' IC disclosures, with only internal capital disclosures showing a significant increasing trend over time.Resea...
目的-本文纵向考察了尼日利亚银行在重组活动和随后的银行业政策变化后的智力资本(IC)披露做法。设计/方法/方法-对银行年度报告进行了为期四年(2006 - 2009年)的内容分析,这是在合并工作和随后引入强制性公司治理准则之后的一段时间。一个自我构建的IC披露清单被用来衡量年度报告中披露的IC信息的程度。执行了一些统计技术来评估IC披露的趋势并比较IC披露的类别。调查结果-结果表明,尼日利亚银行的总体IC披露在四年期间适度增加。人力和内部资本披露在银行内部资本披露中占主导地位,只有内部资本披露随着时间的推移呈现出显著的增长趋势。
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引用次数: 47
Beyond a common title: the formation of a professional identity among energy advisers 除了一个普通的头衔之外:能源顾问之间职业身份的形成
Pub Date : 2012-08-31 DOI: 10.1108/14013381211286379
Malin Granath, A. Westelius
Purpose: The purpose of this paper is to explore if and how a professional identity can be formed in the wake of the foundation of a new public service. In the article, we focus on how different fo ...
目的:本文的目的是探讨在新公共服务的基础上是否以及如何形成职业认同。在这篇文章中,我们关注的是……
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引用次数: 1
期刊
Journal of Human Resource Costing & Accounting
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