高层管理者的人格特质_领导风格对内控制度执行成效之影响研究

EMBATheStudyoftheEffectsofthePersonalTraitsandLeadershipStylesofTopManagersontheInternalControlPerformanceInformationKnowledge20021000675ABSTRACT21thCenturyisnamed“KnowledgeEconomics”generation.Themaincharacteristicisby“Information”astherawmaterialand“Knowledge”asthemostimportantsaleproducts.Thatmeans“IntellectualCapital”isrisingsuddenly.Wisdomoriginatedfrom“Humanbeings”.Wecanseetheimportanceofhumancapitalinthefuture.In2002,theUSAhasoccurredonestringofunprecedentedoffinancialstatementfraud.Themalpracticeiscomingfromthepersonalitytraits&leadershipstylesofthetopmanagers.Andthekeypointisthe“Internalcontrol”canbeexecuted&governedhonestlyornot.Thisstudybasedonproviding675copiesofquestionairetothe1000biggestmetalwareenterpriseswhichhadbeenlistedintheCommonWealthMagazineandreceiving244effectivecopies.Afterstudyingandanalysis,wegotthefollowingresults.1.Inpersonalitytraits,mosttopmanagersareoutgoing,emotionstable,dominant,happy-go-lucky,conscientious,trusting,self-sufficientandtense.Inthedimensionofleadershipstyle,thetopmanagershaveopiniondifferencesinthetwodifferentstyles,achievement-oriented&personnel-oriented.Inachievement-oriented,mosttopmanagersagreetoclearrewardsandpunishment,alsostrictachievementcontrol.Inpersonnel-oriented,theywanttoemploypeoplebypersonalityandloyaltybutnotabilityandeducationalbackground.2.ThepersonalitytraitsoftopmanagerswillinfluenceconspicuouslytheeffectsofInteralControl.Theachievementofinner-shrinkclusterwillbehigherthantherelaxedclusterandmuchmorethanamiablecluster.SothetopmanagerwillnotinfluenceconspicuouslytheeffectsofInteralControlbytheirleadershipstyleisdifferentfromthispresume.3.Thelowestgrowingrateofsalewillbegainedbytheinner-shrinkcluster,buttheywillgetthehighestreturnofnetworth.Inaddition,theamiableclusterwillhavethebestachievementofprofitaftertax.Andinleadershipstyledimension,someofthepersonnel-orientedclusterwillgainhigherscorethantheachievement-orientedclusterinthesixfinancialaffairsdata.InthedimensionofInternalControlEffect,thefinancialperformanceofthebetterInternalControlcompanieswillbemuchbetterthantheworseInternalControlones.KeysTopManagers,PersonalityTraits,LeadershipStyle,InternalControl,FinancialPerformance.(qickresponse)co-petition)(collaboration)(logistic)()valuecodeROME(1949)1-11-1TopManagersManagementPyramidDirectionStrategyLeadershipEffectivenessPhilosophyHenryMintzberg1963VroomandPaul1971Salanick1978Dollonger1984PaltonandKesner1985BantelandJackson1989WiersemaandBantel199219971998Shea19991999Pratt2000Herrmann20021PP.79062PersonalitytraitsAllport198712345678910111213141516Allport1987IndividualtraitsCommontraits)3.Cattel1973(Surfacetraits)(Sourcetraits)4.AB(Robbins1990)(1)AA.B.C.D.E.(2)BA.B.C.D.5.Friedman&Oseman1971ABA6.Buchel200112347.Collins20018.Gunn2002Humility12349.Bartlett200210.2002132-3Stogdill1950Hemphill&Coons1957Janda1960Tannenbaum,Weshler&Massarik1961Jacobs1970Davis1972Tead1974Koontz&Donnell1979JimLundy1986W.Gardner1989Koontz1990Robbins1990Kacpbs&Kaque19901990Levine1994Senge1994Jordan1995Greenleaf1997DuBrin19982000Bernhut2002ColinPowell20021PP.6-78662PP.79063traittheory()(Stogdill)190419471241.2.3.4.5.6.Henry19581.2.3.4.5.6.7.8.9.10.11.12.()Ghiselli(1963)(intelligence)(initiative)(self-assurance)(supervisoryability)Stogdill1974194919701.7.2.8.3.9.4.10.5.11.6.12.()Lundy(1980-1984)()Gary(1981)()behaviortheory()WhiteandLippett(1953)(authoritarian)(democratic)(laissez-faire)()OhioStateUniversityStogdill19571.(initiation)2.(membership)3.(representation)4.(integration)5.(organization)6.(domination)7.(communication)(recognition)9.(production)(initiatingStructure)(considerationtractor)LeaderBehaviorDescriptionQuestionaireLBDQ2-1LBDQ---()Blake,Mouton,Barnes&Greiner(1964)Blake,Mouton,Barnes&Greiner(managementgrid)9*9=8181(1,1)(9,1)(1,9)(5,5)(9,9)2-2(1,9)(9,9)(5,5)(1,1)(9,1)R.R.Blake,J.S.Mouton,L.B.Barnes,andL.E.Greiner,BreakthroughinOrganizationDevelopment,HarvardBusinessReview.P.136.,November-December19642-2(1,1)(9,1)(1,9)(5,5)(9,9)()(1990)2-42-4------P2.1990()Zenger(1995)()Farkas(1996)12160Blake&Mouton(1964(contingencytheory)()Fiedler1967(contingencymodel)LPC(leastpreferredcoworker)2-3Robbins,OrganizationalBehavior.9thEd.,p.321,20012-3Fiedler()Hersey&Blanchard(1977)1.(telling)2.(selling)3.(participating)3.(Authorizing)HerseyBlanchard1.2.2-4contexttheory(B.M.Bass)1985(transactionalleadership)(exchangeprocess)(transformationalleadership)1.2.3.4.19901.2.3.20001.2.3.4.5.6.78.9.10.19961.2.3.4.20029111.2.3.4.5.20021.2.3.4.Bernhut200270%20-30%1.2.3.1.2.2-555(COSO)(1)(2)(3)(4)532(1)(2)(3)COSOCommitteeofSponsoringOrganizationoftheTreadwayCommissionReportcontrolenvironmentriskassessmentscontrolactivitiesinformation&communicationmonitoring20023Miller&Lsrael2002EnterpriseMeasurementSystem2-6IASGAAPROAROEStandard&PoorsTransparency&DisclosureSurveyforInternationalInvestors.（1）PipiazzaJr.&Eccles（2002）2PricewaterhouseCoopersCFOASIA2002BestAnnualReportInAsia100627798100MichaelHammer’’12000220023W.H.Davidson19991.2.3.4.5.1.2.3.4.1.2.3.4.5.6.()1.2.3.4.5.()1.2.3.4.5.6.()1.2.3.4.5.6