高管学术经历、内部控制与战略差异  

Managerial Academic Experience,Internal Control and Strategic Deviance

作　　者：金玉娜[1] Yuna Jin

机构地区：[1]东北财经大学会计学院,大连116025

出　　处：《会计与控制评论》2022年第2期179-199,共21页Review of Accounting and Control

基　　金：教育部人文社会科学研究青年基金项目(项目编号:18YJC790067)

摘　　要：战略决定企业未来的发展方向,是企业高质量发展的关键因素。本文以我国“文人下海”这一独特现象为研究背景,将高管学术经历的研究拓展到战略差异层面,考察高管学术经历对上市公司战略差异的影响,并探讨内部控制在其中的中介效应。实证研究结果表明,高管学术经历能够显著降低公司战略差异,内部控制在高管学术经历与公司战略差异中发挥中介效应。考虑内、外部环境影响的进一步研究发现,内部控制在此过程中的中介效用,仅在外部经济不确定性较强和杠杆率较高时存在。本文丰富了公司战略决策的研究,并为上市公司提高战略决策有效性和合理选聘高管具有启示作用。Strategy determines the future development direction of enterprises.Strategy is a key factor in the high-quality development of enterprises.Taking the unique phenomenon of"literati going to the sea"as the research back ground,this paper expands the research of senior executives'academic experience to the level of corporate strategy.This paper researches the influence of managers'academic experience on the strategic deviance of listed companies,and explores the intermediary effect of internal control.The empirical results show that the academic experience of managers can significantly reduce the deviance in corporate strategy,and the internal control plays an intermediary role in the process of influencing corporate strategy deviance.Further research finds that the intermediary role of internal control in academic experience managers and corporate strategic deviance exists only when there is high leverage and strong economic policy uncertainty.This paper enriches the research of strategic decision-making and the theory of executive echelon,and can provide enlightenment for listed companies to select and employ executives reasonably and improve the level of strategic decision-making.

关 键 词：学术经历 战略差异 内部控制 

分 类 号：F832.51[经济管理—金融学] F275F272