德勤－复旦会计论坛系列205期讲座
时 间：2023年 7月18日（周二）上午10:00
地 点：李达三楼104教室
题 目: Do Retail Stores Benefit from Headquarter Site Visits? Knowledge Exchange and Knowledge Spillover Effects
主持人: 周易 副教授
报告人: Nan Jiang, Assistant Professor (Pompeu Fabra University)
嘉宾简介：
姜楠, 庞培法布拉大学巴塞罗那经济学院助理教授。研究方向包括管理会计、劳动经济学等。她本科毕业于复旦大学管理学院（2013年）并于荷兰蒂尔堡大学取得会计学硕士（2015年）和阿姆斯特丹大学会计学博士（2020年）学位。
摘 要：
We examine the impacts of site visits by principals on unit managers’ performance. Site visits are important tools for firms to acquire information on local conditions and unit managers’ behaviors. To enhance our understanding of site visits, we exploit a field setting where the firm introduces management site visits to their practices and site visits are decided on a random basis. We expect that site visits enhance knowledge exchange between principals and unit managers, and promote knowledge spillover among peers, which help unit managers improve management practices and hence their performance. We find that site visits are associated with higher sales growth rate, and site visits to peers also positively influence focal stores’ sales growth. Furthermore, the effects of site visits to peers on focal stores’ performance are stronger where knowledge spillover is easier to occur, such as regions where stores are geographically closer and where no new managers join the group.
会计学系
2023-7-13
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