期刊文献+
共找到8篇文章
< 1 >
每页显示 20 50 100
从信息系统组织管理控制谈信息系统内部控制 被引量:1
1
作者 陈静然 《商场现代化》 北大核心 2006年第06X期70-70,共1页
信息系统内部控制的内容十分丰富,本文仅站在组织管理控制的角度,从部门组织结构、职责划分、权限设定、人事管理四个方面进行阐述。
关键词 信息系统 组织管理控制 内部控制 人事管理 权限设定 职责划分
下载PDF
组织间成本管理和供应商关系满意度的实证研究
2
作者 狄然 王念新 《价值工程》 2014年第8期49-52,共4页
企业为提高效益将更多的注意力关注于自己的核心竞争力,并将很多重要项目进行外包。同时为寻求成本控制即降低成本,以及技术的进步,企业需协同供应商开展组织间成本管理。对供应商来说披露成本信息会带来各种机会主义的风险。本研究通过... 企业为提高效益将更多的注意力关注于自己的核心竞争力,并将很多重要项目进行外包。同时为寻求成本控制即降低成本,以及技术的进步,企业需协同供应商开展组织间成本管理。对供应商来说披露成本信息会带来各种机会主义的风险。本研究通过202份问卷数据为基础,运用结构方程模型进行实证分析。研究结果表明,企业间开展组织间成本管理对供应商关系满意度的影响是正面的,供应商受益于组织间成本管理。组织间管理控制和信任这两种典型的商业交易中的治理机制对组织间成本调节而产生的关系结果的影响不一样,信任具有"独特的贡献力",而组织间管理控制的调节效应确不显著。 展开更多
关键词 组织间成本管理 供应商关系满意度 信任 组织管理控制系统
下载PDF
跨组织合作的管理控制问题:一个理论研究框架 被引量:4
3
作者 潘飞 高苗苗 +1 位作者 杨玉龙 文东华 《中国会计评论》 CSSCI 2013年第1期71-90,共20页
跨组织合作关系的快速发展使得学术界和实务界都对跨组织管理控制系统提出了研究需求。目前,国外关于跨组织管理控制系统(以下简称MCS)的研究理论基础各异,研究内容零乱而不全面。国内该领域的研究则更加匮乏。本文在整合交易成本... 跨组织合作关系的快速发展使得学术界和实务界都对跨组织管理控制系统提出了研究需求。目前,国外关于跨组织管理控制系统(以下简称MCS)的研究理论基础各异,研究内容零乱而不全面。国内该领域的研究则更加匮乏。本文在整合交易成本经济学理论、组织权变理论和资源观的基础上,建立了一个完整的包含跨组织MCS决定因素(控制问题与能力)、控制机制(正式控制/非正式控制)、业绩后果的研究框架。学术上的主要突破在于:(1)首次完整地考察了跨组织MCS的决定因素、控制机制和业绩后果这三者之间的直接影响和调和影响,梳理出了跨组织MCS控制机制的组成要素;(2)将交易成本经济学理论、组织权变理论以及资源基础理论作为理论依据,从需求和供给两方面对跨组织MCS进行研究;(3)深入研究了中国特色的制度背景如何作用于跨组织MCS。本文的研究成果还将为企业提升管理控制水平、增强核心竞争力提供有力指导。 展开更多
关键词 组织管理控制系统 组织合作
原文传递
计算机信息系统环境下的内部审计
4
作者 林炳发 宋璇 杨鹤 《广东审计》 2000年第11期23-27,共5页
关键词 组织管理控制制度 会计数据控制制度 系统操作控制制度 会计系统 计算机信息系统 内部审计
下载PDF
Employer Branding Management As A Strategic and Organizational Control Tool 被引量:1
5
作者 Valentina Della Corte Gianluigi Mangia Clelia Cascella Giuseppina Zamparelli Andrea Tomo 《Chinese Business Review》 2012年第11期996-1014,共19页
The issue of employer branding has always had an intrinsic interdisciplinary content, since it builds a bridge for cross-fertilization between different disciplines (strategic marketing, strategic management, and hum... The issue of employer branding has always had an intrinsic interdisciplinary content, since it builds a bridge for cross-fertilization between different disciplines (strategic marketing, strategic management, and human resources management). This paper presents employer branding as an approach based on effective strategic organizational resources and a precise employer branding management process. In this paper, the target is to define a possible frame in order to interpret employer branding techniques as control and regulation mechanisms. Control in organizations has long been a topic of interest for researchers and practitioners, alike who generally recognize that control mechanisms are needed to ensure that organizations may achieve their goals. It has been carried out a field work on the Italian Aeronautical Meta district, that generates annual revenues equal to EUR 8.7 billion and employees 36,300 people, of whom approximately 10% are employed in the space sector. Through this field work, the intention aim is to understand if and how employer branding may create, enforce, and set up internal and shared meaning and values. In particular, stemming from the empirical research's evidences, this paper tries to conceptualize employer branding as a factor to persuade and influence the way that organizational actors enact in a socially constructed context. In this effort, the aim is to understand how managers may affect meanings, values goals, and opinions through an effective action on employer branding that can play a crucial role in affecting sense-making processes, meanings, interpretations of the symbolic environment. The paper therefore opens up to new horizons, since it embraces a new application for employer branding, considering it as a modern control system and proposing an innovative approach in managerial control, founded on organizational identity as a key concept in an organizational citizenship's perspective 展开更多
关键词 employer branding organizational control strategic control
下载PDF
Corporate Sustainability and Ethical Codes Effectiveness
6
作者 Daniela M. Salvioni Riccardo Astori Raffaella Cassano 《Journal of Modern Accounting and Auditing》 2014年第9期969-982,共14页
In the last years, the issues regarding both sustainable development and business global responsibility have qualified the corporate governance effectiveness. Many international institutions have intervened and the co... In the last years, the issues regarding both sustainable development and business global responsibility have qualified the corporate governance effectiveness. Many international institutions have intervened and the companies, at least formally, have increased their attention to the interaction between stakeholder relationship management and economic, social, and environmental responsibility. The numerous and frequent scandals underline the discrepancy between the firms' formal statements and the substantial behaviors. Most of the companies, in the industrialized country, publish well-structured code of ethics and conduct, explicating the strategic values assigned to the global responsibility. The research considers the capability of the code of conduct to influence effectively the behaviors, in relation with the needs of transparency, sharing, coherent individual behavior, and control. In relation to the importance conferred to the sustainable development by the European Union (EU), the analysis examines listed companies with the greatest market capitalization operating in the Great Britain, Germany, and Italy, in order to verify the firms' behavioral uniformity and the effectiveness of sustainability policies. The analysis shows that the codes of ethics seem to remain only formal declarations. Conscious and rational governance not only transfers values and principles of sustainability to the firm's behaviors and its result system, but also goes beyond a mere diffusion and formalization of codes of ethics and conducts. To achieve that, it is necessary to develop productive behaviors focused on the risk control and on managing behaviors of all the organization's members, in particular in reference to the stakeholder relationship management. The codes of ethics, in fact, seem to assume a poor relevance for the corporate sustainability promotion if a correct formal structure does not occur integrated with strategies and processes which assure a constant workability. It requests especially: the ethic culture diffusion and sharing of related values and principles; definition and integration of critical success dimensions in relation to economic, environmental, and ecological responsibility; and identification of relevant ethical parameters and control of their observance. 展开更多
关键词 sustainable development MANAGEMENT internal control risk management
下载PDF
Data organization and management of mine typical object spectral libraries
7
作者 季民 Jin Fengxiang +2 位作者 Li Ting Sun Yong Guo Lifeng 《High Technology Letters》 EI CAS 2015年第1期96-101,共6页
With the development of mining industry,people have obtained profits from it,but they are facing environmental damages.In order to monitor these environmental changes,a spectral library is set up for the spectrum data... With the development of mining industry,people have obtained profits from it,but they are facing environmental damages.In order to monitor these environmental changes,a spectral library is set up for the spectrum data organization and management of mine typical objects.Most of the spectrum data come from the long-term field measuring in mining area and other spectral libraries.For the data quality control and error detection in the measuring data,an inner precision calculation method is presented and a series of interactive graphical controls are developed for the spectrum visualization and analysis.Through extracting and saving spectrum characters for the mine typical objects,realizs spectrum matching and classification for new measured spectrum samples are realized by using Euclidean distance,Aitchison distance,Pearson correlation coefficient and vector angular cosine methods.Based on the matching result,this work is able to gather dynamically physicochemical environment parameters from the library and gives an early warning for the mine environmental changes. 展开更多
关键词 spectral library mine typical object data organization data quality control spectrum matching spectrum analyzing
下载PDF
试论国际工程建设项目EPC项目管理 被引量:1
8
作者 吴家熬 《中国石油和化工标准与质量》 2011年第11期212-213,共2页
近年来,伴随中国石油的海外业务不断拓展,在中国石油国际工程建设EPC项目中如何更好地按照国际石油工程建设项目的运作模式安全高质运作与实施,应用国际项目管理知识提升中方项目管理人员国际工程建设项目的管理理念并优化管理流程,提... 近年来,伴随中国石油的海外业务不断拓展,在中国石油国际工程建设EPC项目中如何更好地按照国际石油工程建设项目的运作模式安全高质运作与实施,应用国际项目管理知识提升中方项目管理人员国际工程建设项目的管理理念并优化管理流程,提升项目运作和管理水平,使中国石油工程建设公司早日跻身国际一流石油工程建设公司,对于我们来讲,既是难得的机遇,更是巨大的挑战。本论文旨在介绍国际工程建设项目比较常见的EPC项目管理模式。提供具有实战意义的国际工程项目管理理念、知识、经验和建议,针对海外工程的实际管理过程分析每一阶段的项目执行和管理的重点,以期达到相互交流和学习的目的。 展开更多
关键词 国际工程建设项目 EPC项目管理 组织结构和管理控制
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部