Based on data from China’s A-share listed companies from 2008 to 2017,this paper examines the influence of the contemporary values of Confucianism,namely benevolence,righteousness,propriety,wisdom,and fidelity on the...Based on data from China’s A-share listed companies from 2008 to 2017,this paper examines the influence of the contemporary values of Confucianism,namely benevolence,righteousness,propriety,wisdom,and fidelity on the effectiveness of internal control.It indicates a significant positive correlation between the contemporary values of Confucianism and the effectiveness of internal control.Furthermore,this positive influence is noticeable in family-owned businesses but is unobserved in foreign-invested enterprises in China.In addition,the contemporary values of Confucianism enhance internal control quality through two pathways:promotion incentives and corporate reputation.In regions with lower degrees of openness,lower levels of rule of law and slower marketization,or in companies facing operational crises,the contemporary values of Confucianism have a more pronounced effect on enhancing the effectiveness of internal control.The contemporary values of Confucianism have strengthened the ability of internal control to decrease agency costs and mitigate the negative influence of internal control on risk-taking.展开更多
Quality assurance(QA)has been introduced and developed into Vietnam for almost 15 years.The importation of such a concept from other countries with different cultures may result in resistance in some ways.This study e...Quality assurance(QA)has been introduced and developed into Vietnam for almost 15 years.The importation of such a concept from other countries with different cultures may result in resistance in some ways.This study explores QA arrangements at three institutions of higher education(HE)in Vietnam,a Confucian heritage country,as perceived by academic leaders,QA practitioners,and academics to respond to QA policies from the government.The methodological approach taken in this research is a multiple case study.A qualitative approach was used to explore QA practices at three institutions.Data collected from documentation and in-depth interviews were analyzed for patterns and themes.It was found that centralism and large power distance of a Confucian collectivist country such as Vietnam significantly influenced the government’s attempts to reform HE for quality improvement.Culturally appropriate measures from the bottom level with long-term strategies should be considered to assure and improve quality,including the shift to decentralization in HE.展开更多
基金supported by project of the National Natural Science Foundation of China(No.71802067).
文摘Based on data from China’s A-share listed companies from 2008 to 2017,this paper examines the influence of the contemporary values of Confucianism,namely benevolence,righteousness,propriety,wisdom,and fidelity on the effectiveness of internal control.It indicates a significant positive correlation between the contemporary values of Confucianism and the effectiveness of internal control.Furthermore,this positive influence is noticeable in family-owned businesses but is unobserved in foreign-invested enterprises in China.In addition,the contemporary values of Confucianism enhance internal control quality through two pathways:promotion incentives and corporate reputation.In regions with lower degrees of openness,lower levels of rule of law and slower marketization,or in companies facing operational crises,the contemporary values of Confucianism have a more pronounced effect on enhancing the effectiveness of internal control.The contemporary values of Confucianism have strengthened the ability of internal control to decrease agency costs and mitigate the negative influence of internal control on risk-taking.
文摘Quality assurance(QA)has been introduced and developed into Vietnam for almost 15 years.The importation of such a concept from other countries with different cultures may result in resistance in some ways.This study explores QA arrangements at three institutions of higher education(HE)in Vietnam,a Confucian heritage country,as perceived by academic leaders,QA practitioners,and academics to respond to QA policies from the government.The methodological approach taken in this research is a multiple case study.A qualitative approach was used to explore QA practices at three institutions.Data collected from documentation and in-depth interviews were analyzed for patterns and themes.It was found that centralism and large power distance of a Confucian collectivist country such as Vietnam significantly influenced the government’s attempts to reform HE for quality improvement.Culturally appropriate measures from the bottom level with long-term strategies should be considered to assure and improve quality,including the shift to decentralization in HE.
