• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Journal of advances in management research >Identifying the characteristics of a high-performance finance function
【24h】

Identifying the characteristics of a high-performance finance function

机译：识别高性能金融功能的特征

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Purpose - The concept of the high-performance organization (HPO) receives much attention nowadays. To create and sustain an HPO, all parts of the organization must contribute, especially the finance function, whose relations with every part of the organization mean that it can be regarded as the spider in the organizational web. The paper aims to discuss this issue. Design/methodology/approach - This study develops the high-performance finance function (HPFF) framework based on the HPO framework, a scientifically developed and validated approach to transforming organizations into HPOs. Based on an extensive literature review, potential characteristics of an HPFF were identified and subsequently linked to factors in the HPO frame work. Subsequently, using a questionnaire and statistical analysis, these potential characteristics were clustered into five HPFF factors that showed a significant positive relation with the finance function's performance. Findings - The five HPFF factors are: Finance Function Improvement, IT Focus, People Development (of financial professionals working in the function), Role Clarity (for each of the various types of role in the function) and Strategic Role (of the finance function in the organization, especially in supporting management). Originality/value - The HPFF framework is a practical improvement framework based on a solid scientific foundation. It also fills the current gap in the academic literature on how to develop HPFFs, thus giving the frameworks described in practitioner literature a robust scientific grounding.
机译：目的 - 高性能组织（HPO）的概念现在接受了很多关注。为了创造和维持一个HPO，组织的所有部分必须贡献，特别是财务职能，其与组织的每个部分的关系意味着它可以被视为组织网站中的蜘蛛。本文旨在讨论这个问题。设计/方法/方法 - 本研究开发了基于HPO框架的高性能金融功能（HPFF）框架，这是一种科学开发和经过转变为HPO的组织的验证方法。基于广泛的文献综述，确定了HPFF的潜在特征，并随后与HPO帧工作中的因素相关联。随后，使用调查问卷和统计分析，将这些潜在特征聚集成五个HPFF因子，与金融函数的性能显示出显着的积极关系。调查结果 - 五个HPFF因素是：财务功能改进，IT焦点，人民开发（在职能工作的财务专业人员），角色清晰度（对于各种类型的各种类型的作用）和战略作用（财务函数在本组织，特别是在支持管理方面）。原创性/值 - HPFF框架是基于坚实科学基础的实际改进框架。它还填补了学术文献中的当前差距，了解如何发展HPFF，从事从业者文学中描述的框架是一种强大的科学接地。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号