信息管理與信息系統(tǒng)外文翻譯外文文獻英文文獻企業(yè)文化.doc

外文出處： european management journal vol.19,no.3,pp.268275,2001 附件2：外文原文source：european management journal vol. 19, no. 3, pp. 268275, 2001corporate cultureduring the past decade it has become recognized that corporate culture has a significant impact on overall organizational performance (siehl and martin, 1990; kotter and heskett, 1992). explicitly or implicitly, it has been presumed that corporate culture affects the overall financial performance of a firm. in spite of this presumption, there has been very little empirical research dealing with the financial effects of corporate culture. in one notable exception, kotter and heskett (1992) conducted macro-level research on different companies, and compared samples of (a priori) strong culture companies with weak culture companies (1992, p. 19) from 22 different industries.however, neither they nor others have done much research on the effects of culture on financial performance of a single firm. in part, this might be due to the difficulties of gaining a suitable research site. nevertheless, there is a gap in our understanding of this phenomenon. accordingly, the purpose of this article is to report the results of a field study of the impact of corporate culture on the bottom line, or financial performance, of a firm. it presents the results of a relatively singular opportunity to investigate the relationship between corporate culture and financial performance in a single firm.the nature of culturethe concept of corporate culture has become embedded in management vocabulary and thought.although there are many different definitions of the concept, the central notion is that culture relates to core organizational values. in turn, values are things which are important to organizations and underpin decisions and behavior. all organizations have cultures or sets of values which influence the way people behave in a variety of areas, such as treatment of customers, standards of performance,innovation, etc. an increasing number of successful organizations have, at least in part, attributed their success to effective culture management. for example, starbucks coffee company, which has grown from just two retail stores in seattle (usa) to more than 2500 stores world-wide during the past decade, views culture as a critical factor in the organizations success (schultz and yang, 1997; flamholtz and randle, 1998). specifically, the companys paradigm is that: the way we treat our people affects they way our people treat our customers, and, in turn, our success, which includes financial performance. this belief has led the company to a number of human resource practices that are designed to enhance peoples feeling of being valued by the company. these include the widespread use of stock options and the practice of providing full benefits to all employees who work more than 20 hours per week.there are many areas in which corporate culture influences behavior and decision-making. however,there appear to be four key areas in which all organizations must manage their culture or values: (1) the treatment of customers, (2) the treatment of an organizations own people or human capital, (3) standards of organizational performance, and (4) notions of accountability. these are the key areas of cultural concern for all organizations. naturally, there are also many other areas of organizational performance that are of concern, but these tend to be more idiosyncratic to specific firms. such additional areas can include beliefs with respect to innovation, corporate citizenship, openness to change, as well as others.culture and organizational performancethe basic paradigm underlying the notion that culture affects performance is based upon a few keyideas. the first is that culture affects goal attainment. more specifically, companies with strong cultures are more likely to achieve their goals than those with relatively weak cultures. so-called strong-culture organizations are thought to have a higher degree of organizational success (measured in market value or other financial measures of performance), because of a believed link to motivation. as stated by kotter and heskett, strong cultures are often said to help business performance because they create an unusual level of motivation in employees (1992, p.16).in addition to the hypothesized relationship between culture and financial performance, culture also has come to be viewed as component of other organizational effectiveness or success models (flamholtz and randle, 1998, 2000). it has been theorized that the role of culture, as part of a six factor framework, explains organizational effectiveness and, in turn, financial performance (flamholtz, 1995; flamholtz and randle, 1998, 2000). specifically, culture has been viewed as a critical organizational development area, or key strategic building block, of successful organizations. this framework has, in turn, been supported by further empirical research (flamholtz and aksehirli, 2000).research questionthe general research question this article addresses is: is there a relationship between a corporate culture and the financial performance of an organization? there was also a more specific research question in the context of this study. we were interested in determining the relationship between: (1) the extent to which people in the divisions accepted the stated culture of the company and (2) the companys financial performance.resultsthe data derived and used in this comparison are shown in a graph in figure 3. the x-axis shows a divisional agreement with corporate culture score. this is a measure of the degree of similarity between the desired corporate culture and the culture perceived to exist in each division. it can be viewed as a measure of cultural buy-in by the divisions. the y-axis presents ebit values for the various divisions.附件1：外文資料翻譯譯文原文來源：歐洲管理雜志卷，2001年11月19日，第3期，268頁-275頁。企業(yè)文化在過去十年中企業(yè)文化對組織整體的績效有重要影響已成為公認的事實（錫爾和馬丁，1990年顯著影響;科特和赫斯克特，1992年）?；蛎魇净虬凳荆驯煌贫?，企業(yè)文化會影響一個公司的整體財務(wù)表現(xiàn)。盡管有這一推定，但是很少有針對企業(yè)文化對財務(wù)績效的影響的實證研究。不過這有一個例外，科特和赫斯克特（1992）對不同的公司進行了宏觀層面上研究，比較了（先驗）強勢文化公司與弱勢文化的樣本公司（1992年，第19頁來自22個不同行業(yè)） 。不過，他們和其他人一樣也沒有針對某一家單一的公司中企業(yè)文化對財務(wù)績效影響的研究。在某種程度上，這可能是因為難于獲得適當(dāng)?shù)难芯奎c。不過，這是我們對這一現(xiàn)象的認識分歧。因此，本文的目的是發(fā)現(xiàn)在某單一公司中企業(yè)文化對財務(wù)績效的影響。它提供了一個比較難得的機會，去探討企業(yè)文化與財務(wù)績效之間的關(guān)系。文化的本質(zhì)企業(yè)文化的概念已經(jīng)融入管理詞匯和思想中。雖然有許多不同的概念，但大至的中心是企業(yè)文化關(guān)系到組織的核心價值觀。反過來，價值觀對組織、基礎(chǔ)決策和行為有重要影響。所有組織都有自己的文化或影響組織成員行為的價值觀，如客服，績效標(biāo)準，創(chuàng)新能力等。越來越多的組織把他們的成功歸因于他們的文化管理。例如，星巴克咖啡公司，在過去的十年該公司已經(jīng)從只有西雅圖的兩個零售店發(fā)展成又有2500家店的跨國公司，他們將他們的文化視為其成功的關(guān)鍵因素，具體來說，該公司的發(fā)展模式是：“我們對待我們的員工的方式會影響員工對待客戶的方式，反過來，我們的成功，其中包括財務(wù)業(yè)績?！边@種信念導(dǎo)致了該公司的大量員工去實踐旨在提高對公司的自我認同。這些措施包括廣泛使用股票期權(quán)和對每周工作超過二十小時的員工提供全額補貼。在多領(lǐng)域中的企業(yè)文化影響企業(yè)行為和決策。然而，似乎在四個關(guān)鍵領(lǐng)域中，所有組織必