Taiwan government has been executing the educational reform programs for more than two decades. However, the so-called between-class ability grouping which is prohibited by Taiwan government is still found in many pla...Taiwan government has been executing the educational reform programs for more than two decades. However, the so-called between-class ability grouping which is prohibited by Taiwan government is still found in many places; and Taiwan's cram schools are even more popular and diversified than before. The authors argue that, in addition to individual's socio-economic background, regional characteristics and school attributes also play important roles. Bringing these two factors back in, the causal relationships among ability grouping, cram schooling, and student academic achievement can be analyzed more accurately. Using data from Taiwan Education Panel Survey, the authors' empirical results show that, first of all, in more urbanized area, between-class ability grouping is less popular but cram school participation is wider spread these years. Secondly, the effects of family backgrounds on students' cram school participation are not as critical as they were before. Thirdly, between-class ability grouping and students' performance are positively associated but the internal mechanism still needs further investigation.展开更多
Companies are currently immersed in a process of competitiveness, which is increasingly more complicated to achieve differentiation that can guarantee you the preference of customers and consequently the success of th...Companies are currently immersed in a process of competitiveness, which is increasingly more complicated to achieve differentiation that can guarantee you the preference of customers and consequently the success of the organization. It becomes partly crucial for the organization to be in the dynamics of the sector and market where it operates and wants its consolidation, because value systems become strategic elemente that play a role as key factors of success in organizations seeking priority intend to increase their organizational performance. Given the above, this research seeks to get to identify strategic uses of information and communication technologies in the processes of the value chain in small commercial businesses in Mexicali, aiming to contribute to the improvement of the competitiveness of the same. It is in this sense that the technologies of information and communication have become a powerful tool that will allow them to be innovative, cost-effective and this will have an impact on the performance of the organization that will allow you to improve your service, interact with customers and suppliers, and above all more efficiently meet their own needs and organizational expectations. This research was exploratory and within the relevant findings, coming to the conclusion that it is necessary to focus more emphatically on the client; organizations have deficiencies in relation to the strategic use of ICTs to streamline their billing, manufacturing, distribution, and storage of your products, activities highlighting this if they don't have a reconsideration in this aspect, at the risk of offset in terms of its competitors which would mean ceasing to be option on the market, stressing that this not only will be a trigger factor in mature companies, but those who need to improve their service and that they will serve as input for the conduction of processes along the value chain. The research is exploratory in nature, as evidenced in the use of the ICTs focused on the man~,gement of the value chain and its relationship with different variables of such management, making that they are discovered behaviors on the structure of the value chain able to generate sustainable benefits and contribute to the improvement of the competitive position of the companies involved in this study.展开更多
The hypothesis "happy productive worker" states that happy employees, whose needs are satisfied in their workplace, have greater performance than unhappy employees. Therefore, the purpose of this research is to exam...The hypothesis "happy productive worker" states that happy employees, whose needs are satisfied in their workplace, have greater performance than unhappy employees. Therefore, the purpose of this research is to examine empirically the effects that job satisfaction and well-being at work generate on the individual job performance, investigating the moderating role that the components of the organizational structure play in this relationship. To achieve the main objective, some secondary objectives were proposed: (1) test the predictive effect of well-being, satisfaction, personal, and professional variables on individual performance; and (2) test the moderating effect of the components of the organizational structure in the relationship among well-being, satisfaction, and individual job performance. This research originates of a consolidated statement for the business society, but very few empirical studies. This way, the hypothesis consisted in the components of the organizational structure will positively enhance the relationship among well-being at work, job satisfaction, and individual job performance. The final sample consisted of 134 participants, of a clinical laboratory and of federal court of justice. For the development of the questionnaire, four instruments were used; one for each construct. The proposal has four relationship variables and the statistical procedure used to test this hypothesis was multiple linear regressions. Considering the hypothetical theoretical model presented, personal and professional variables are predictors of job performance; thus, these variables were also included as independent variables. The results of the regression model showed that the variables "age", "well-being at work", "job satisfaction", and "components of organizational structure" are responsible for explaining 64% of the variance of the variable criteria and individual job performance The moderating role of the variable "components of organizational structure" was also observed, because its inclusion increased the explained variance of the dependent variable. After all the discussions developed, the two main contributions appear: (1) the predictive effect of well-being at work in relation to performance and (2) identifying the moderating effect of the components of the organizational structure.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Taiwan government has been executing the educational reform programs for more than two decades. However, the so-called between-class ability grouping which is prohibited by Taiwan government is still found in many places; and Taiwan's cram schools are even more popular and diversified than before. The authors argue that, in addition to individual's socio-economic background, regional characteristics and school attributes also play important roles. Bringing these two factors back in, the causal relationships among ability grouping, cram schooling, and student academic achievement can be analyzed more accurately. Using data from Taiwan Education Panel Survey, the authors' empirical results show that, first of all, in more urbanized area, between-class ability grouping is less popular but cram school participation is wider spread these years. Secondly, the effects of family backgrounds on students' cram school participation are not as critical as they were before. Thirdly, between-class ability grouping and students' performance are positively associated but the internal mechanism still needs further investigation.
文摘Companies are currently immersed in a process of competitiveness, which is increasingly more complicated to achieve differentiation that can guarantee you the preference of customers and consequently the success of the organization. It becomes partly crucial for the organization to be in the dynamics of the sector and market where it operates and wants its consolidation, because value systems become strategic elemente that play a role as key factors of success in organizations seeking priority intend to increase their organizational performance. Given the above, this research seeks to get to identify strategic uses of information and communication technologies in the processes of the value chain in small commercial businesses in Mexicali, aiming to contribute to the improvement of the competitiveness of the same. It is in this sense that the technologies of information and communication have become a powerful tool that will allow them to be innovative, cost-effective and this will have an impact on the performance of the organization that will allow you to improve your service, interact with customers and suppliers, and above all more efficiently meet their own needs and organizational expectations. This research was exploratory and within the relevant findings, coming to the conclusion that it is necessary to focus more emphatically on the client; organizations have deficiencies in relation to the strategic use of ICTs to streamline their billing, manufacturing, distribution, and storage of your products, activities highlighting this if they don't have a reconsideration in this aspect, at the risk of offset in terms of its competitors which would mean ceasing to be option on the market, stressing that this not only will be a trigger factor in mature companies, but those who need to improve their service and that they will serve as input for the conduction of processes along the value chain. The research is exploratory in nature, as evidenced in the use of the ICTs focused on the man~,gement of the value chain and its relationship with different variables of such management, making that they are discovered behaviors on the structure of the value chain able to generate sustainable benefits and contribute to the improvement of the competitive position of the companies involved in this study.
文摘The hypothesis "happy productive worker" states that happy employees, whose needs are satisfied in their workplace, have greater performance than unhappy employees. Therefore, the purpose of this research is to examine empirically the effects that job satisfaction and well-being at work generate on the individual job performance, investigating the moderating role that the components of the organizational structure play in this relationship. To achieve the main objective, some secondary objectives were proposed: (1) test the predictive effect of well-being, satisfaction, personal, and professional variables on individual performance; and (2) test the moderating effect of the components of the organizational structure in the relationship among well-being, satisfaction, and individual job performance. This research originates of a consolidated statement for the business society, but very few empirical studies. This way, the hypothesis consisted in the components of the organizational structure will positively enhance the relationship among well-being at work, job satisfaction, and individual job performance. The final sample consisted of 134 participants, of a clinical laboratory and of federal court of justice. For the development of the questionnaire, four instruments were used; one for each construct. The proposal has four relationship variables and the statistical procedure used to test this hypothesis was multiple linear regressions. Considering the hypothetical theoretical model presented, personal and professional variables are predictors of job performance; thus, these variables were also included as independent variables. The results of the regression model showed that the variables "age", "well-being at work", "job satisfaction", and "components of organizational structure" are responsible for explaining 64% of the variance of the variable criteria and individual job performance The moderating role of the variable "components of organizational structure" was also observed, because its inclusion increased the explained variance of the dependent variable. After all the discussions developed, the two main contributions appear: (1) the predictive effect of well-being at work in relation to performance and (2) identifying the moderating effect of the components of the organizational structure.
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).