独立审计准则技术性与法律性之间冲突及其解决对策

独立审计准则是审计行业内部技术性规范同时也是部门规章具有法律性,两种性质之间的矛盾冲突表现在形式和内容两个方面。这种冲突表面上市是由于独立审计准则制定主体和程序的特殊性,实在根源自行业利益与公共利益的冲突。要解决冲突,需要对独立审计准则准则的位阶的准确定位,在《会计法》中明确独立审计准则的地位,强化独立审计准则自身的完善。     

The Impact of Independent Directors on Organizational Effectiveness in Monetary and In-Kind Stakeholder Dialogue Museums

This study investigates the issue of stakeholder dialogue in the context of art museums. We propose and empirically test the existence of two different kinds of stakeholder dialogue: monetary and in-kind. By relying on a sample of 70 US art museums during the 2007–2010 period, we show that high monetary and high in-kind stakeholder dialogue museums are significantly different. In particular, we test the impact of the number of independent directors on fundraising activity and board monitoring. We find that a higher number of independent directors leads both to better monitoring and to improved fundraising activity, with the effect being stronger for monetary stakeholder dialogue museums.     

Assessing Public Managers' Change-Oriented Behavior: Are Private Managers Caught in the Doldrums?

This article presents a concept and a measurement of managers' change-oriented behavior related to the initiation and implementation organizational change. It is argued that managers have an optimal potential for achieving organizational changes if they have the change-centered leadership style, are intuitive, recognize demands for change, and have power-motivated behavior. Public and private managers are significantly different in relation to change-oriented behavior based on data from 343 managers in two public organizations and one private. One result was unexpected: public managers are more change-oriented than managers in business organizations. As expected, there is no significant difference in change-oriented behavior among managers in public agencies. Possible explanations for these outcomes are presented.     

“Communities of Practice” as an Analytical Construct: Implications for Theory and Practice

Abstract

The “community of practice” (CoP) has emerged as a potentially powerful unit of analysis linking the individual and the collective because it situates the role of learning, knowledge transfer, and participation among people as the central enterprise of collective action. The authors?uo; surface tensions and highlight unanswered questions regarding CoP theory, concluding that it relies on a largely normative and under-operationalized set of premises. Avenues for theory development and the empirical testing of assertions are provided.     

Funding,Management, and Individual-Level Factors: What Factors Matter in Predicting Perceived Organizational Effectiveness?

Scholars have examined organizational effectiveness in state and federal government agencies to determine which factors matter. Their findings revealed that public organizational effectiveness is affected by environmental, human resource management, organizational, and individual-level factors. However, what is conspicuously absent is the impact funding has on organizational effectiveness. To further previous literature, this article examined agency funding levels as well as management and individual-level factors to determine the relationship these factors had on organizational effectiveness. In doing so, a model was developed to predict perceived organizational effectiveness, and it was tested on 330 United States government workers in the state of New York. The findings from the analysis were clear: perceived organizational effectiveness was impacted by employee perceptions regarding the level of funding the agencies were allocated. Additionally, the level of role ambiguity and employee participation in decision-making as well as employee job performance and public service motivation levels were also found to matter. The implications and limitations of these findings are discussed in the article.     

Creating Better Employees through Positive Leadership Behavior in the Public Sector

This paper advances the notion that leaders’ behavior in public organizations impacts employee emotions and workplace functioning. The paper proposes a conceptual model showing the impact that specific leader behaviors have on employee momentary emotions and thereby subjective well-being, organizational citizenship behavior, and job performance. Findings from research on leader behaviors and follower outcomes in private organizations and workplace emotions are used to show the importance of understanding and promoting types of leader behaviors that enhance employee and organizational outcomes within public institutions. It is expected that this model will facilitate future research in this area.     

Human Resource Management and Organizational Behavior of Public Research Institutions

The purpose of this article is to analyze the organizational behavior of public research organizations based on their human resources development and management. The study here focuses on the largest Italian public research body. The pyramid of R&D people shows the irregular spatial structure of the research personnel per macro regions and the index of seniority indicates older research personnel in the North and Central Part of Italy than in the South Italy. The analysis of human resources displays organizational weaknesses and threats for public research labs generated by research policy based on shrinking public research lab budgets and downsizing of research personnel. Some critical human resource management implications are discussed in order to improve the strategic change and research performances of public research institutions in turbulent and fast-changing markets.     

Job Satisfaction of Public Sector Employees in Sub-Saharan Africa: Testing the Minnesota Satisfaction Questionnaire in Ghana

Public sector administration in sub-Saharan Africa experiences a myriad of problems of the logical perception between worker dissatisfaction and demotivation of job standards. This study tested the Minnesota Satisfaction Questionnaire (MSQ) in a typical public sector organization in sub-Saharan Africa. A total of 100 usable surveys were analyzed with SPSS. A very low level of job satisfaction was indicated, and more than 83% of respondents indicated dissatisfaction in their pay and the amount of work they do. Significant differences in job satisfaction scores were also found in the educational level of staff, and between genders. The study outcome highlights the roles of employees and organizational weak spots of human resource management (HRM) practices in a typical sub-Saharan African country, and provides an alternative pathway in employee satisfaction and performance outcome.     

A New Barometer for the Evolution of Multilateral Counterterrorism: Introduction to the Materials,Methods, and Results of the UN Security Council and Terrorism Dataset (UNSC-TDS)

There is a general tendency among analysts to treat the activity of the United Nations Security Council as a barometer for measuring the evolution of global security issues. However, despite the Council's central role in multilateral counterterrorism since 9/11, there exists no comprehensive and coherent empirical measurement of its activity on terrorism. This research gap has resulted in contradictory assessments concerning the beginning, the regularity, and the consistency of the Council's activity on terrorism. In an effort to introduce more academic rigor to terrorism studies, researchers need to systematically address this deficit. This article makes a fundamental contribution by introducing a new dataset, the UN Security Council and Terrorism Dataset. It outlines the problems of previously available data and specifies the materials and methods used for the creation of the dataset. It continues by presenting key results from this unprecedented data collection effort and illustrates general trends in the Council's activity on terrorism. Based on this extensive empirical research, it finds that the UN Security Council's activity on terrorism has evolved more regularly and consistently since 1946 than previously thought. This conclusion indicates new directions for future research.     

Organizing international armaments cooperation: institutional design and path dependencies in Europe

Abstract

Few issues are more important to scholars of Europe's emergence as a foreign policy actor than whether the European Union (EU) can forge a common defense-industrial policy out of 27 states' procurement policies and defense industries. Overlooked in most scholarly analyses of European defense-industrial cooperation, the story of Europe's international armaments organizations stretches back more than six decades. In this article, we examine the impact of past institutional outcomes on the defense-industrial field by applying the concepts and analytic tools of historic institutionalism to European armaments organizations. Because past institutional dynamics have channeled the subsequent development of armaments cooperation, what has emerged is a polycentric governance architecture wherein organizations with transatlantic, pan-European and restrictive-European memberships dominate distinct components of the cooperative process. We demonstrate that this maturing institutional pattern will likely limit the opportunities for the EU – and especially its Commission – to shape the future contours of European defense-industrial cooperation.