assignment写作范文:业务单元有效性的组织结构与管理系统 [5]
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-06-08编辑:cinq点击率:10383
论文字数:5000论文编号:org201606081657442750语种:英语 English地区:英国价格:免费论文
关键词:assignment范文留学生作业组织结构
摘要:本文回顾了发表在管理会计研究杂志题为“整合企业战略、组织结构、管理与业务单元的有效性系统文章。试图阐明情境因素与组织绩效之间的关系。
ences which would not allow for direct correspondence to the business of individual company.
Also, where the same factors impact on all the firms in the industry, the rate at which these factors may impact on individual firm may differ from the other. The strategy adopted by a firm, and its objectives may also affect the manner at which the impact of certain factors are felt within the industry. Ittner and Larcker, (2001) have argued that generalization in management accounting studies are difficult as a result of research methods, diversity in samples and theories employed.
Ethical concerns 伦理问题
In the sample selection process, the researchers after making initial contacts and 'obtaining approval from senior management, asked a contact in the top management to nominate a business unit and contact person to be surveyed (p.188; 189). The researchers have also suggested to top management a particular specification of the contact person, thus:
a manager responsible for a particular product or group of products that adopts similar strategy, a controller or a management accountant… this is considered necessary to ensure that the respondents have an understanding of the market in which the business unit operates as well as the strategic and operating decisions they make' (p.189).
While it is useful to have the appropriate person(s) with the right skills and knowledge participate in the research to give it credibility, this raises some ethical concerns. Asking a contact in the top management to nominate a person to be surveyed may bring to bear issues about 'informed consent'. It also draws attention to issues of coercion as the nominees may not be willing to participate on their own volition. Questions may also arise as to whether the nominated person(s) were appropriately informed of their right to refuse to be a part of the survey process, and the consequences that may follow withdrawal since a superior has selected them to participate.
Krumwiede (1998) argues that selecting controllers or management accountants and managers may bring in bias in responses relating to their professional duties. In the same vein, being selected by a superior to participate in the research process may put on the participant the burden of protecting the organizational image and hence responses may be tailored to suit the image the superior would want portrayed of the organization.
To address this sort of concerns, Govindarajan, (1988) sent individual letters addressed to the selected participants explaining the purpose of the study and assuring them of confidentiality in whatever information they make available for the study. This resolved the ethical concern of voluntary participation, informed consent and issues of accessibility. Alternatively, a qualitative research approach requiring face-to-face interviews would have allowed for more detailed probing.
Thoroughness
Efforts were made by the researchers to ensure that the effects of 'environmental heterogeneity' are reduced by concentrating the research on a single industry. While this has made the results difficult to generalize, this has been intended to give more credibility to the research. Consumer goods industries which are supposed to possess the necessary characteristics suitable for this research have also been selected among the industries in the 'Jakarta Stock Exchange'.
Data colle
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