Mediation of Computerized Accounting System （CAS） Adoption on Relationship Between Environmental Uncertainty and Organizational Performance

This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.

Post-COVID-19 Challenges for Full-Time Employees in China: Job Insecurity, Workplace Anxiety and Work-Life Conflict

Background:Though the COVID-19 pandemic recedes,and our society gradually returns to normal,Chinese people’s work and lifestyles are still influenced by the“pandemic aftermath”.In the post-pandemic era,employees may feel uncertainty at work due to the changed organizational operations and management and perceive the external environment to be more dynamic.Both these perceptions may increase employees’negative emotions and contribute to conflicts between work and life.Drawing from the ego depletion theory,this study aimed to examine the impact of job insecurity during the post-pandemic era on employees’work-life conflicts,and the mediating effect of workplace anxiety in this relationship.Besides,this study also considered the uncertainty of the external macro environment as a boundary condition on the direct and indirect relationship between job insecurity and work-life conflicts.Methods:A two-wave questionnaire survey was conducted from October to December 2023 to collect data.MBA students and graduates from business school with full-time jobs are invited to report their perception of job insecurity,work anxiety,perceived environment uncertainty,and work-life conflict.This resulted in 253 valid responses.Data analysis was performed using the SPSS,Amos,and PROCESS.Results:The results showed that:(1)Employees’job insecurity would directly intensify the work-life conflict(B=0.275,p<0.001,95%CI[0.182,0.367]).(2)Employees’workplace anxiety mediates the relationship between job insecurity and work-life conflict(B=0.083,p<0.001,95%CI[0.047,0.130]).(3)The mediating effect of workplace anxiety between job insecurity and work-life conflict exists when perceived environmental uncertainty is high(B=0.049,95%CI[0.011,0.114]),while vanishes when perceived environmental uncertainty is low(B=0.024,95%CI[−0.005,0.068]).Conclusion:Job insecurity combined with perceived environmental uncertainty in the postpandemic era fuels employees’workplace anxiety and work-life conflicts.Post-pandemic trauma lingers,necessitating urgent attention and response.

Flexible Tropism of the Enterprises＇ Organization in Uncertain Competitive Environment

With the rapid development of the computer network, communication technology and the economic globalization, the competition environment faced by the enterprises has been more and more complicated. While the interactive competition becomes more and more fierce, it has been more and more difficult for enterprises to keep sustainable advantages in competition. In this paper the author mainly discusses the severe challenge of the new competition conditions to the traditional hierarchical structure and the reason why flexible organization will be the inevitable strategy selection of the enterprises.

The Impact of Environment Uncertainty and Effectual Flexibility on Entrepreneurial Resource Combination： The Moderating Effect of Entrepreneurial Self-efficacy

Entrepreneurial resource combination is widely recognized as a key enabling factor to a new venture＇s survival and growth, but how and why resources are integrated remain elusive. Borrowing from the theory of resource combination proposed by Sirmon, Hitt and Ireland （2007）, this study empirically examines how environmental uncertainty impacts entrepreneurial resource combination. We also examine the mediating effect of effectual flexibility on the relationship between environmental uncertainty and entrepreneurial resource combination to see how new ventures utilize flexibility to neutralize the threat of environmental uncertainty. The moderating effect of entrepreneurial self-efficacy is also examined to see how entrepreneurs＇ self-cognition affects these relationships. Examining data from 287 new ventures, we find that both environmental dynamism and environmental hostility have significantly positive influence on entrepreneurial resource combination （including entrepreneurial resource cohesion and entrepreneurial resource coupling）. We also find that flexibility mediates the relationship between environmental uncertainty （including environmental dynamism and environmental hostility） and entrepreneurial resource combination. Empirical studies also show that entrepreneurial self-efficacy positively moderates the relationship between environmental dynamism and flexibility but negatively moderates the relationship between environmental hostility and flexibility. Theoretical and practical implications are discussed.

Capturing uncertainties of the underwater acoustic environment based on an ocean-acoustic coupled model

Considering the uncertain effects of temporal and spatial changes in the marine en- vironment on the underwater acoustic environment, we established an ocean-acoustic coupled numerical model and performed a parallel calculation. This model incorporated acoustic calcu- lations into the dynamic ocean, thereby achieving a dynamic forecasting and assessment of the acoustic environment. Furthermore, we adopted the ensemble prediction method to predict the vertical structure of temperature in a classic cross-section, the sound speed of the cross-section of the investigated sea area, and transmission losses. We gave the prediction errors of the sound speed profile as well as the 90% probability interval of transmission losses and the uncertainty histograms of the sound speeds, transmission losses, and sonar ranges at different depths and frequencies. The results reflected the influence of marine temporal and spacial variations on the uncertainties of the underwater acoustic environment, and the results also quantified the uncertainties of the underwater acoustic environment parameters. The experimental results indicate that the method used in this study is able to delineate and quantify the uncertainties of the underwater acoustic environment caused by marine dynamic changes.