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
Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since...Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.展开更多
This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management syste...This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management systems （Carmona ＆ Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, ＆ Rahko, 2009; Scapens ＆ Ter Bogt, 2009）. We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field （Scott, 2001; Kitchener, 2002）. The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors＇ views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector （see e.g., Gr6nlund ＆ Catasus, 2005） at times seems to challenge and even contradict the ＂legalistic＂ tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model （Fryer, Antony, ＆ Ogden, 2009; Neely, Adams, ＆ Crowe, 2001）, when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations＇ strategy and structure （see e.g., Abemethy, Lillis, Brownell, ＆ Carter, 2001）.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Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.
文摘This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management systems （Carmona ＆ Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, ＆ Rahko, 2009; Scapens ＆ Ter Bogt, 2009）. We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field （Scott, 2001; Kitchener, 2002）. The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors＇ views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector （see e.g., Gr6nlund ＆ Catasus, 2005） at times seems to challenge and even contradict the ＂legalistic＂ tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model （Fryer, Antony, ＆ Ogden, 2009; Neely, Adams, ＆ Crowe, 2001）, when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations＇ strategy and structure （see e.g., Abemethy, Lillis, Brownell, ＆ Carter, 2001）.
