Rethinking Intellectual Capital Accounting Through Professional Sport Organizations

The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.

Annual Reports of Non-profit Organizations （NPOs）： An Analysis

Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.

Study of Problems in the Development of Non-profit Organizations in Urban Communities

With the continuous advancement of construction of urban communities and the continuous development of the needs of community residents in China,non-profit organizations in various urban communities have developed rapidly and have increasingly played an important role in social and economic life. At present,the development of non-profit organizations in urban communities is still faced with many problems,such as difficulty in raising funds,lack of incentives that results in low enthusiasm for volunteering and low participation of community residents,etc. It is urgent and practical significance to study,analyze and solve the problems faced by non-profit organizations in urban communities. That article focuses on the analysis and discussion of the problems facing the development of non-profit organizations in urban communities,and proposes countermeasures to solve the problems.

An exploratory study of the growth of the Accountable Care Organization and its impact on physician groups’ profit: a complex adaptive system approach

The emergence of Accountable Care Organizations(ACOs)in the landscape of the U.S.healthcare system marks a paradigm shift in healthcare operations.The potential impact of ACOs has been a topic of intense debate.Traditional analytical approaches do not lend themselves to examining the complex phenomenon of the emergence and growth of ACOs in the healthcare network.We adopt a complex adaptive system lens to examine the growth of ACOs among physician groups and explore factors that influence this growth.We also discuss the impact of ACOs on the profit of physician groups.An agent-based model was built to simulate physician groups'ACO entrance and exit based on a set of simple rules and their complex interactions with other agents.Based on the simulation results,we derive patterns of ACO expansion and contraction,following four stages of wait-and-see,rollercoaster,fast growth,and stabilizing.Findings suggest that the growth of ACOs is sensitive to the initial state of ACO membership.When the initial size of ACO membership increases,it helps to eliminate the rollercoaster stage.In addition,the growth of the ACO varies depending on the cost–quality tradeoff.When both cost and quality objectives can be met simultaneously,the growth of ACO membership follows wait-and-see and fast growth stages followed by a different stage that we term sticky state.The impact of ACOs on physician groups’cumulative profit varies by the service quality level of the physician group.Physician groups affiliated with insurance companies charging the lowest or the highest level of health insurance premiums are worse off with the ACO option.However,the ACO benefits physician groups affiliated with an insurance company charging a moderate level of premiums.

Decision-Making in a Governmental Healthcare Organization by Analytic Hierarchy Process

This paper contains research on strategic decision-making in a local government. In a profit-oriented organization, the option that maximizes profits tends involve reaching an agreement between stakeholders. However, there is tendency for stakeholders to differ in their beliefs as to what is desirable particularly in a non-profit organization. In a local government, it is especially difficult for the interests of a stakeholder group to be completely in agreement. This research considers the use of the analytical hierarchy process （Saaty, 1971） as a solution for one of the difficulties of decision-making in a local government. This research is a case study to explore the strategy of a local Japanese healthcare management organization. The conclusion was drawn to decide which strategic option should be taken by using the analytical hierarchy process. Also, it was found what to work on a countermeasure that prevents the negative effects that are generated by selecting the strategic option.

Development of business capacity and organization of commercial business of farmer based organizations in the northern intervention zone in Ghana: A case study of nine-farmer based organizations

The Agricultural Component of the Millennium Challenge Account Ghana Compact was to alleviate poverty and improve livelihoods of farmers through commercial development of farmer organizations in the intervention zones in Ghana. In Ghana, there were three intervention zones as Southern Horticultural Zone, Afram Basin Zone and Northern Horticultural Zone. Nine Farmer Based Organizations (FBO’s) of 450 farmers consisting of 65.1% males and 34.9% females in the West Mamprusi district of the Northern Horticultural Zone were trained by authors under the Millennium Development Authority (MiDA) Agricultural Project. Farmers of the FBO’s were trained on nine modules on Business Capacity Building and five modules on Organization of Commercial Business over a period of six weeks. Age range of trainee farmers was 30-39 years for males representing 37.54% and 40-49 years for females representing 29.94%. Educational level of trainee farmers was 9.90% males and 1.91% females who completed primary school. Trainee farmers who completed senior high school were 2.73% and 0.64% for males and females, respectively. There were no university graduates among the trainees of the nine farmer groups trained. Among the educated trainee farmers was 81.91% male illiterate and 91.72% illiterate. Trainees’ farm size was 0.4-2.0 hectares representing 57.43% males and 66.45% females. Attendance of male trainees over the period of six weeks was 89.76% and 10.24% absentees, whereas attendance of females over the same period was 88.96% and 11.04% absentees. Nine Action Business Plans were developed for the nine FBO’s to access financial support from the MiDA participating financial institutions in the horticultural zone for the commercial development of farmers’ organizations. This paper presents a case study analysis of Business Capacity Building and Organization of Commercial Business modules provided in the Northern Horticultural Zone to nine Farmer Based Organizations (FBO’s).

Selected Cases of Trends and Tendencies in Governance Practices of South African Non-Profit Organisations A Work in Progress

Accountability, transparency, value addition, legitimacy and overall credibility of non-profit organisations （NPOs）, and good corporate governance have emerged not only as a tool to enhance professionalism but, more crucially, to ensure that NPO interventions are effective, sustainable, efficient and positively perceived by all parties. The credibility of an NPO can be improved by adherence to the principles and practices of good corporate governance. A number of South African NPOs are unable to meet the minimum requirements of accountability and good governance practices. The study evaluated the governance structures of selected NPOs in the Western Cape, South Africa. The study tested how the following governance categories, including： NPO＇s legal status; NPO＇s standards of accountability and transparency; NPO＇s leadership, roles, and responsibilities of the executive management; the NPO＇s board, and the extent to which principles of good governance are practiced within the organisation, are applied within the selected cases by way of a questionnaire. Recommendations, around how governance practices within these NPOs can be improved, are forwarded.

Application of Management Accounting in Company Sustainability

This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis,Identification of Relevant Costs,Activity-Based Costing(ABC)System and Balancing Score Card,all of which can help qualify and consequently quantify the various costs(including environmental costs)incurred during the operation of a company.Besides that,the above tools can also be utilised in a company’s decision-making processes by the man-agement team.Thus,it is suggested that companies integrate these tools into their reporting system.This report illustrates the definition of a sustainable organization in the beginning,followed by detailed descriptions of the four management accounting tools,together with their applications to a diary company.The report ends with a summary on which type of role each tool plays in the re-porting system.

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

Motivations for and barriers to innovation in non-profit organizations: The case of nursing homes in Northern Portugal

To contribute to the empirical literature on innovation in non-profit organizations,this study examines innovation in Private Social Solidarity Institutions with social responses for the elderly in Northern Portugal.It enriches the literature by clarifying the concept of innovation applied to non-profit organizations,which represents a perspective different from the business context.Moreover,it is important to support the innovation decisionmaking process in similar non-profit organizations.For this study,the population was surveyed through questionnaires based on the PUBLIN research project,which has already been applied in different countries,and the targets were employees of organizations with social responses for the elderly.Our sample is small,with 28 respondent institutions and 51 employees,but it is representative,as it includes institutions from all districts in Northern Portugal.The study employed a quantitative approach,particularly factor analysis,multiple linear regression,and correlation analyses,using scales already applied in other dimensions of the social sector,to understand the effect of each innovation dimension/determinant on creativity and innovation in nonprofit organizations.The results show that in these organizations with social responses for the elderly,learning orientation,risk-taking,and job satisfaction have a positive impact on innovation.

Innovations and Regional Development in Non-Profit Sector of the Czech Republic

The aim of this study is to present one of the possibilities of innovations focused on regional development in the non-profit sector. The primary basis shows the way to eliminate or remove the problem fields, the so-called non-profit organizations failures such as philanthropic insufficiency, philanthropic paternalism, philanthropic amateurism and philanthropic particularism. These present the final values and provide conclusions of the Analysis of Non-profit Non-governmental Organisations of Zlin Region. The current situation reveals the longstanding problem of non-profit non-governmental organizations, which is the absence of professional marketing staff, and suggests new possibilities for university graduates＂ application on the labour market, thus creating the essential platform for new approaches in designing educational programs. Non-profit organizations should therefore pay increasing attention to addressing both general public and particularly the youth since young people may be their future volunteers, employees, donors and sympathizers.

董事高管责任保险与会计信息质量——基于党组织参与治理的替代或互补效应

以国务院在2020年10月出台的《关于进一步提高上市公司质量的意见》政策为研究契机,选取我国2010—2021年A股上市公司为样本,采用双向固定效应模型,在研究董事高管责任保险对会计信息质量治理作用的基础上,研究党组织参与公司治理是替代还是互补董事高管责任保险发挥这一治理效应,以及剖析其传导效应和企业异质性效应。研究结果表明:董事高管责任保险对企业会计信息质量有治理效应,且“双向进入”式党组织参与治理会提升董事高管责任保险对会计信息质量的治理效应,即存在互补效应;而“交叉任职”式党组织参与治理抑制董事高管责任保险对会计信息质量的治理效应,即替代效应。进一步分析研究表明:董事高管责任保险会通过促进企业创新和提高内部控制质量对会计信息质量发挥治理效应,并在媒体关注度或盈利能力越高的企业中这种治理效应更好。上述研究结果不仅从新视角拓展会计信息质量影响因素的研究,而且丰富董事高管责任保险和党组织参与公司治理的单独及联合治理效果,并为政府、企业等相关利益者在实践中发掘董事高管责任保险的积极作用和提高会计信息质量提供了有益的实践启示。

组织内部的资源配置行为识别研究——来自会计师事务所的经验证据

探究在资源约束条件下如何合理配置资源以实现组织目标是打开组织内部治理与经营黑箱的关键环节之一。以会计师事务所这一知识密集型组织为切入,实证研究发现:首先,会计师事务所的审计投入与会计师事务所客户组合中的大客户显著负相关、与小客户显著正相关,说明会计师事务所会根据客户在其客户组合内的相对重要性而差异化地配置审计资源。其次,区分会计师事务所规模、客户组合大小发现,在非“四大”、客户组合规模大的会计师事务所中效应更强。最后,区分客户的产权性质、公司治理水平发现,在国有控股、公司治理弱的客户中效应更弱。

知识分享社区中的社交互动对用户隐私信息披露的影响

研究围绕用户隐私披露意愿和披露水平,探索了知识分享社区中的社交互动行为对用户隐私信息披露的影响机制。基于刺激-有机体-反应(Stimulus-Organism-Response,S-O-R)理论研究用户社交互动中的外界刺激如何影响隐私信息披露者的内在状态,进而影响其隐私信息披露意愿。采用问卷调查收集数据,验证提出模型及假设,并借助知识分享社区中的用户行为数据探究用户间的社交互动对其信息披露水平的影响。结果表明,社交互动对用户的自我效能、用户间信任和社会认同均产生显著促进作用,进而影响用户的隐私信息披露意愿。社交互动在一定程度上影响用户的信息披露水平,且账户信息认证起到一定的正向调节作用。研究结论能够为促进知识分享社区中用户信息的合理披露行为提供建议。

公立医院预算绩效管理问责对预算绩效的影响机制研究

为解决公立医院预算管理缺乏预算和管理底层逻辑支撑而导致预算责任不明、绩效管理流于形式等现实问题,本文基于社会交换理论,聚焦于公立医院预算绩效管理问责,从责任标准、执行、激励、监督四个维度构建结构方程模型,对这一重要管理举措影响预算绩效的机制展开研究。228份公立医院预算参与人员的问卷数据结果证实:(1)公立医院预算绩效管理问责能够有效提升预算绩效,其中责任激励的软性引导作用相对更明显;(2)公立医院预算绩效管理问责有利于建立高质量的员工-组织关系,其中社会交换关系的作用效果相对优于经济交换关系的作用效果;(3)员工-组织关系在预算绩效管理问责大幅提升预算绩效的过程中发挥中介作用。这为我国公立医院更好地围绕共同目标开展预算绩效管理提供了实践指导,实现绩效管理“事半功倍”。

土壤有机碳汇内涵与核算方法辨析

在“碳达峰、碳中和”战略需求下,土壤有机碳汇作为生态系统碳汇的重要组成部分,土壤碳库容量以及如何开展土壤有机碳汇核算日益成为生态碳汇的研究热点。梳理了国内外土壤有机碳汇及核算相关研究成果,解析了土壤有机碳汇的概念内涵,提出了以稳定性有机碳作为土壤有机碳汇的表征指标及获取方法。从土壤发生学角度提出了土壤碳汇阈值的概念,土壤中有机碳的含量随着分解转化最终会达到动态平衡,此时稳定有机碳含量值约是常数,这个常数就是稳定碳库的库容,在特定的成土因素下,碳库的核算值不会超过平衡时的常态值。在客观上,体现在非人类干扰状态下不同土壤类型自然状态下的稳定性有机碳含量。参照土壤有机质平衡理论,提出了土壤碳汇核算的定量化方法,为土壤碳汇的度量和核算提供了一套技术思路。下一步土壤有机碳汇的核算应在科学研究基础上多角度凝聚共识,制定碳汇核算标准,确定不同尺度下可操作、可重复以及可复制的土壤有机碳汇核算技术与方法。

国际体育组织问责的制度性困境与纾困之道:基于扎根理论的研究

采用扎根理论方法,深入探讨了国际体育组织在问责制度方面所面临的制度性困境,并构建了相应的理论模型以提出有效的纾困策略。研究发现,国际体育组织普遍存在以下四个核心问题:决策黑箱、权力失衡、社会忽视和惩罚不当,反映了组织行为的偏差与环境不协调,亟待综合优化现有问责制度。研究强调,增强决策过程的透明度和实现权力的均衡分配是构建一个高效问责机制的基石,这对于维护公众信任和满足利益相关者的期望至关重要。此外,确立清晰的道德准则、积极回应社会期望以及加强法律框架,对于强化问责机制的有效性同样发挥着不可或缺的作用。鉴于此,具体策略:首先,确立决策过程的透明度,作为问责制度的核心;其次,推动权力分配的均衡,作为问责制度的先决条件;再次,强化组织对社会责任的承诺,作为问责制度的支撑;最后,完善惩罚机制,作为问责制度的保障。

秸秆有机肥全生命周期碳排放核算及碳减排措施

秸秆作为农业生产重要的副产物和有机肥源,可以加工成有机肥,合理替代化肥,是农业生产化肥减量、增效的重要手段。本研究针对秸秆有机肥的产品特征,基于国际通用方法学,采用排放因子法,科学建立了秸秆有机肥全生命周期的碳排放核算方法,并以天津市某农业园区作为示范,核算了区域内蔬菜秸秆有机肥全生命周期的碳排放量,并提出减排措施。结果表明:秸秆有机肥生产及资源化利用的全生命周期过程中,有机肥好氧发酵产生的CH4和N2O的碳排放量所占比重较大,应采取改进好氧发酵装备结构、优化有机肥生产线的设备选型、提高成套装备的智能化水平、就近加工利用、采用节能型运输车辆等技术手段,有效降低秸秆有机肥全生命周期的碳排放量。研究成果为精准掌握农业碳排放情况及评估农业减排措施的效果提供了技术支撑。

The Accountable Care Organization results:Population health management and quality improvement programs associated with increased quality of care and decreased utilization and cost of care

Objective:The Accountable Care Organization(ACO)model of health care delivery is based on new payment models for general practice to reward improved quality and decreased cost of care.Methods:Banner Health Network(BHN)is one of the original CMS Pioneer ACO programs and implemented a comprehensive disease management program based on the collaborative care model.Key performance indicators for CMS reflected quality and cost of care.Results:BHN has demonstrated both improved quality and cost savings in the first two years of the pilot program.The disease management program based on the collaborative care model appears to have improved patient health outcomes based on quality improvement measures.In addition the program has reduced emergency department and hospital utilization,resulting in cost savings.Conclusions:The BHN quality improvement program is the platform for analyzing and improving on the BHN ACO model.This model appears to have excellent application to the China health care system that is also focused on prevention and improvement of chronic disease and cost-effectiveness.

财会监督自组织演化研究:基于复杂适应性系统的视角

我国财会监督体系层次复杂、监督主体结构多元,各主体间的非线性关系导致传统的趋势分析、样本均值等统计方法无法适用于多头监管形势下财会监督的效果研究。本文基于复杂适应性系统理论探讨非线性情况下财会监督演化的作用机理。研究发现,财会监督演化是一个自组织过程,是各监督主体在外部环境作用下,相互竞争又相互协同的结果。因此,在我国财会监督体系建设过程中,既要考虑到外部政治、经济、技术等环境因素的影响,也应遵从财会监督主体的自组织规律,推动监督模式的不断完善和持续演进。