Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes ...Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes relationship among three human resource methods. According to the relations, firms apply three of them in human resource management departments. Personnel management is associated with job performance, human resource management is associated with employee performance, and strategic human resource management is associated with firm performance. Thus, those three purposes are crucial to firm＇s objectives. This study also explores human resource accounting, cognitive placement, and talent management. Research question is that firms may apply three human resource methods in human resource management departments. Methodology of study is literature scanning and major result is the application of cognitive placement methodology and Venn diagrams. Data and analysis are obtained through secondary data collection.展开更多
Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic...Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.展开更多
How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through tr...How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.展开更多
In 2006, a private highly ranked Association to Advance Collegiate Schools of Business International [AACSB] accredited business school introduced a hybrid face to face and on-line MBA program, tailored towards workin...In 2006, a private highly ranked Association to Advance Collegiate Schools of Business International [AACSB] accredited business school introduced a hybrid face to face and on-line MBA program, tailored towards working professionals. The features of the program were highlighted by the ability of the participants to receive an MBA in about two years while maintaining their full-time jobs. Despite the considerable rigor and cost, the growth of the program has far exceeded original projections, and enrollment currently stands at over 400 participants in three locations, with a fourth slated for opening in 2012. In addition, the pedagogical tools learned and employed by the faculty and administrators are now being utilized in all other undergraduate, graduate, and executive education levels. Because the program curriculum spans both face to face and on-line learning, as well as a multi-disciplinary content and process, it has been challenging from the faculty side along a number of dimensions. This paper seeks to express the content and pedagogical angles from the view of one discipline＇s experience, so that other faculty and administrators can benefit from seeing this particular ＂early adoption＂ approach. In short, the author hopes that this paper steepens the learning curve for others who are thinking of delivering or teaching in this type of programmatic model in the future.展开更多
文摘Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes relationship among three human resource methods. According to the relations, firms apply three of them in human resource management departments. Personnel management is associated with job performance, human resource management is associated with employee performance, and strategic human resource management is associated with firm performance. Thus, those three purposes are crucial to firm＇s objectives. This study also explores human resource accounting, cognitive placement, and talent management. Research question is that firms may apply three human resource methods in human resource management departments. Methodology of study is literature scanning and major result is the application of cognitive placement methodology and Venn diagrams. Data and analysis are obtained through secondary data collection.
文摘Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.
文摘How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.
文摘In 2006, a private highly ranked Association to Advance Collegiate Schools of Business International [AACSB] accredited business school introduced a hybrid face to face and on-line MBA program, tailored towards working professionals. The features of the program were highlighted by the ability of the participants to receive an MBA in about two years while maintaining their full-time jobs. Despite the considerable rigor and cost, the growth of the program has far exceeded original projections, and enrollment currently stands at over 400 participants in three locations, with a fourth slated for opening in 2012. In addition, the pedagogical tools learned and employed by the faculty and administrators are now being utilized in all other undergraduate, graduate, and executive education levels. Because the program curriculum spans both face to face and on-line learning, as well as a multi-disciplinary content and process, it has been challenging from the faculty side along a number of dimensions. This paper seeks to express the content and pedagogical angles from the view of one discipline＇s experience, so that other faculty and administrators can benefit from seeing this particular ＂early adoption＂ approach. In short, the author hopes that this paper steepens the learning curve for others who are thinking of delivering or teaching in this type of programmatic model in the future.
