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The international harmonization progress of China Accounting Standards: A review of quantitative research
QU Xiaohui , GAO Fang
Front Bus Res Chin. 2008, 2 (4): 483-496.
https://doi.org/10.1007/s11782-008-0028-1
In recent years, an increasing number of quantitative researches have been conducted in the field of international harmonization of China Accounting Standards(CAS). However, differences even contradictions do exist in the conclusions due to different research perspectives, samples, variable and period selection as well as the method adopted. Firstly, this paper systematically reviews the quantitative research literature on the international harmonization progress of CAS from the following four aspects: the degree of harmonization of specific items in CAS with that of in International Accounting Standards (IAS), differences in accounting numbers, accounting information, and earnings quality in various financial reports compiled based on CAS or IAS respectively. Lastly, suggestions for future research are provided.
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The formation and management of virtual teams in T Telecom Company
ZHANG Kai , WANG Jin’ai
Front Bus Res Chin. 2008, 2 (4): 591-620.
https://doi.org/10.1007/s11782-008-0033-4
Virtual marketing teams have emerged in T Company, a regional branch of China Telecom, and led to tremendous success in recent years. It is beneficial to explore the reasons behind such a phenomenon and to identify the factors leading to high performance. Investigating these issues also helps deepen our understanding of managerial experience and some important organizational changes that Chinese state-owned enterprises are going through. In this case study, analysis of the characters of high performing virtual marketing teams in T Company concentrates on four main team processes, namely virtuality and communication, personnel selection, trust, and motivation. Key factors contributing to the team’s high performance are analyzed, and the implications of the results for management and future research directions are also discussed.
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The formation and operation of modular organization: A case study on Haier’s “market-chain” reform
WANG Fengbin , CHEN Gonghai , LI Donghong
Front Bus Res Chin. 2008, 2 (4): 621-654.
https://doi.org/10.1007/s11782-008-0034-3
The concept of modularity can be applied not only to complex product system design, but also to business system interpretation and design.However, the amount of literature on modular organization is much less than that on product modularity. Based upon a case study on Haier’s reengineered business-process system after the “market-chain” reform, this paper examines the course of its process decomposition to form a prototype of modular organization, and further analyzes the evolution of the three key factors in the design rules, which make the independent modules interact with others to form a complex system. The study shows that a system will gain strategic flexibility when more business units in service supplying and product manufacturing are treated as modules of the firm. Meanwhile, a system will become more complex when the number and variety of modules increase, which in turn induces the evolution in the process of the modular organization’s decomposition and integration.
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