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On Informal Institutions and Accounting Behavior
This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R&D, corporat...
Entities and Structures in the Embedding Process
This book provides a rare integrative interpretation of government-enterprise relations in China, offering readers a comprehensive understanding of the topic. Focusing on the government and its principal goals, it describes the transition of government-enterprise relations and highlights the embedding of the entities of government and enterprises in specific political, economic and social environments. Further, it analyzes how the government’s institutional arrangement regulates the behavior of various types of enterprises with different structures, and the logic mechanisms such institutional arrangements use to change and shape government-enterprise relations. Based on these issues and logic mechanisms, the book points out the complexity of government-enterprise relations and the diversity of their transition path, thus reflecting some typical features in the overall reform of China and discussing specific factors related to China’s social development experience.
Proceedings of 20th International Conference on Industrial Engineering and Engineering Management
The International Conference on Industrial Engineering and Engineering Management is sponsored by the Chinese Industrial Engineering Institution, CMES, which is the only national-level academic society for Industrial Engineering. The conference is held annually as the major event in this arena. Being the largest and the most authoritative international academic conference held in China, it provides an academic platform for experts and entrepreneurs in the areas of international industrial engineering and management to exchange their research findings. Many experts in various fields from China and around the world gather together at the conference to review, exchange, summarize and promote th...
The Status of Religion and the Public Benefit in Charity Law
'The Status of Religion and the Public Benefit in Charity Law' is an apologetic for maintaining the presumption of public benefit for the charitable category ‘advancement of religion’ in democratic countries within the English common law tradition. In response to growing academic and political pressure to reform charity law – including recurring calls to remove tax exemptions granted to religious charities – the scholars in this volume analyse the implications of legislative and legal developments in Canada, the UK, Australia, New Zealand and South Africa. In the process, they also confront more fundamental, sociological or philosophical questions on the very nature and role of relig...
Innovation In China: A Strategic Management Casebook
Innovation has shaped society since civilization began. Imperial China was the most innovative society on earth, but it failed to join the 19th century industrial revolution. In the 20th century, the Communist Party of China addressed that failure. Today China boasts an internationally compliant, rapidly developing IP system. State planning continues to be critical as the case of the largest, single, technology acquisition and infrastructure project in world history, high speed rail, demonstrates. But most of the innovation in China comes from the private sector: government incubators are among the government stimuli of private initiative, both local and global. And as the case on Cisco show...
Human Security and the Politics of Corporate Social Responsibility in China
Exploring themes associated with corruption, sustainable development, and human rights and security, Robert J. Hanlon considers the political dynamics of corporate social responsibility (CSR) within the context of the ‘Asian Century’ and its place in an increasingly multipolar world.
Green Innovation, Sustainable Development, and Circular Economy
Although green innovation and technology is not new, so far very limited information is available regarding the diversified approaches for green technologies and engineering. This book highlights the challenges and opportunities, offering a roadmap for using various approaches in the most cost effective way. The book discusses the interrelationship between a circular economy and green technologies. It presents the dimensions of green innovations and illustrates the challenges of industrialization, especially in terms of material synthesis and utilized processes. It covers the current environmental and health challenges of societies and describes the role of stakeholders in developing sustain...
Digitalization and Management Innovation II
Information technology and digitalization are closely related topics, and both are intrinsic to many aspects of modern life. One important area to which they have particularly close links is lifelong education. This book presents the proceedings of DMI 2023, the 2nd International Conference on Digitalization and Management Innovation, held as a hybrid event from 1 to 4 August 2023 in Seoul, South Korea. The theme of the conference was Building a New Ecology of Lifelong Education, and the aim of the conference was to enable experts and scholars worldwide to share and debate the latest ideas in digitalization and management innovation as related to this subject. The 47 papers included here wer...
Causal Effects of Social Capital
This book presents a series of studies focusing on the role of social capital in the labor market and beyond. Using the effect of individual social capital on labor markets as an example, this book pays special attention to the origins of and solutions to the endogeneity problem. It uses several identification strategies to systematically test for the causal effects of social capital. First, this book constitutes the first attempt to offer a systematic account of the progress made by social scientists in improving causal inferences into the role of social capital in labor markets. Second, the book adopts specialized approaches—both classical and new—toward different sources of endogeneit...
Study on the Auditing Theory of Socialism with Chinese Characteristics
A comprehensive guide to China's public, private, and internal audit system Study on the Auditing Theory of Socialism with Chinese Characteristics provides a comprehensive overview of China's auditing practices. Recent years have seen the National Audit Office of China (CNAO) making remarkable headway not only in China by guaranteeing the healthy operation of the economy and society and improving national governance through government auditing, but also in the international arena by carrying out audits with the United Nations. With constant development in the practice, an audit theory with socialist Chinese characteristics has taken shape, centering on the premise that government auditing se...
