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주흥영,이동녕,이효천 한국회계정보학회 2022 회계정보연구 Vol.40 No.3
[Purpose]Facing the increasingly fierce competition for high-end talents in the external environment and the diversified demand for talents in the internal environment, how to establish an effective talent incentive mechanism, attract and retain talented people, strengthen the organization stability enhancement, maintain the organization's abilities to innovate and enthusiasm for innovation, is an important issue local governments and employers should continue to focus on. [Methodology]This paper takes high-end accounting talents in Hebei Province China as the research object and uses multiple linear regression analysis to empirically examine the impact of job satisfaction on turnover intention, and further examine the mediation role of organizational commitment on the relationship between the above two factors. [Findings]The results show that job satisfaction is positively related to organizational commitment and negatively related to turnover intentio; organizational commitment is negatively related to turnover intention, and organizational commitment has a mediating effect on the relationship between job satisfaction and turnover intention. [Implications]This study broadens the research perspective of the turnover behavior of high-end accounting talents, and also provide an insight on how to formulate and implement senior accounting talents introduction, incentive and retention measures for the organizations where high-end accounting talents work.
주흥영,이동녕,징징징 한국상업교육학회 2020 상업교육연구 Vol.34 No.1
Recently the Chinese government has been vigorously implementing an innovation-driven development strategy,relaxing restrictions on financing conditions for enterprise research and development (R&D) innovation. China’s MOST,MOF, and STA jointly issued a document giving tax preferences to enterprises who comply with conditions for R&D expenditures. These policies cause enterprises to continually expand their research fields, add to their R&D investment strength. R&D investment directly impacts enterprises’ current year performance and subsequent years’ performance. This paper is based on technological regime perspective, and from the four dimensions of technological opportunities, innovation appropriability, technical progress accumulation as well as external knowledge acquisition. It used industrial enterprises above designated size listed companies that traded on an A-share on the Shanghai and Shenzhen stock exchanges as research samples to explore the impact of R&D investment on enterprise performance.. Our research found that there was a large difference between enterprises with different categories of technological regimes and the impact of R&D investment on enterprise performance. we provided different recommendations for enterprises of different categories with targeted activities for launching R&D, and also provided beneficial examples and references for theoretical spheres of industrial and commercial education, and for exploring the impact of R&D investment on enterprise performance from the four dimensions of technological regimes.