We test whether differences in the background characteristics of firms’chairperson and CEO can reduce management agency costs.We find that when the chairperson is older,has a higher level of education,and has more ov...We test whether differences in the background characteristics of firms’chairperson and CEO can reduce management agency costs.We find that when the chairperson is older,has a higher level of education,and has more overseas experience than the CEO,the management agency costs will be lower.A series of robustness tests do not change our conclusions.In further analysis,we find that the negative relationship between the two is more significant for SOEs or firms experiencing fierce market competition.Finally,we also find that the chairman-CEO’s vertical dyad background characteristics differences can help to improve firm performance.Our study provides theoretical and practical implications for companies on how to best configure their top management team.展开更多
本文作者管理学教授Robin Cooper和管理会计学教授Regine Slagmulder认为:一个公司全局性的战略成本管理通常包括两个模式。模式之一着重于业务改进,旨在提高公司的效率;模式之二则着重于战略成本,旨在帮助公司明确可获得利润的来源。...本文作者管理学教授Robin Cooper和管理会计学教授Regine Slagmulder认为:一个公司全局性的战略成本管理通常包括两个模式。模式之一着重于业务改进,旨在提高公司的效率;模式之二则着重于战略成本,旨在帮助公司明确可获得利润的来源。这两种模式所需要的成本信息是截然不同的。遗憾的是许多公司都企图仅用其中的一种模式去实现两种模式协调方能实现的功能。这种单一的模式体系必然会导致公司运行效率低下。 本文的结构非常清楚。两位教授在分别论述了两种模式的不同后着重指出它们有相同的基本目标,应该相互连贯,两者连结的critial point is that the operational improvement module should be the primary source of much of the information used by the strategic costing module.而在保持两者关系的数种方法中,a particularly effective one is to use two sets of standards: the "updated" and the "strategic".】展开更多
This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise...This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise value chain each link cost allocation, ut also to the enterprise strategy analysis and research, as well as cost management and strategic interaction analysis. Finally, it has a cost of real estate development enterprises case analysis and research. The author believes that the article will be on the real estate development enterprise management have some practical significance.展开更多
This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accountin...This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.展开更多
基金supported by National Natural Science Foundation of China[Grant No 72072060,71602059]Soft Science Research Project of Guangdong Province,China[grant numbers2020A1010020004]+1 种基金“13th Five-year Plan”for the Development of Philosophy and Social Sciences of Guangzhou,Joint construction projects in 2020,China[grant numbers 2020GZGJ11]Fundamental Research Funds for the Central Universities of the South China University of Technology,China[grant numbers XYMS202104]
文摘We test whether differences in the background characteristics of firms’chairperson and CEO can reduce management agency costs.We find that when the chairperson is older,has a higher level of education,and has more overseas experience than the CEO,the management agency costs will be lower.A series of robustness tests do not change our conclusions.In further analysis,we find that the negative relationship between the two is more significant for SOEs or firms experiencing fierce market competition.Finally,we also find that the chairman-CEO’s vertical dyad background characteristics differences can help to improve firm performance.Our study provides theoretical and practical implications for companies on how to best configure their top management team.
文摘本文作者管理学教授Robin Cooper和管理会计学教授Regine Slagmulder认为:一个公司全局性的战略成本管理通常包括两个模式。模式之一着重于业务改进,旨在提高公司的效率;模式之二则着重于战略成本,旨在帮助公司明确可获得利润的来源。这两种模式所需要的成本信息是截然不同的。遗憾的是许多公司都企图仅用其中的一种模式去实现两种模式协调方能实现的功能。这种单一的模式体系必然会导致公司运行效率低下。 本文的结构非常清楚。两位教授在分别论述了两种模式的不同后着重指出它们有相同的基本目标,应该相互连贯,两者连结的critial point is that the operational improvement module should be the primary source of much of the information used by the strategic costing module.而在保持两者关系的数种方法中,a particularly effective one is to use two sets of standards: the "updated" and the "strategic".】
文摘This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise value chain each link cost allocation, ut also to the enterprise strategy analysis and research, as well as cost management and strategic interaction analysis. Finally, it has a cost of real estate development enterprises case analysis and research. The author believes that the article will be on the real estate development enterprise management have some practical significance.
文摘This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.
