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1、员工激励问题及对策外文翻译文献（文档含中英文对照即英文原文和中文翻译）原文：Researchdirection:staffmotivationproblemsandCountermeasures1.IntroductionAsrecognizedinthelaw(e.g.,theSarbanes-OxleyActof2002),professionalriskframe-works(CommitteeofSponsoringOrganizationsoftheTreadwayCommission[COSO]1992,2004),auditingstand
2、ards(AmericanInstituteofCertifiedPublicAccountants[AICPA]2007;PublicCompanyAccountingOversightBoard[PCAOB]2007),accountingtextbooks(Redingetal.2007;RomneyandSteinhart2009),andmanagementbestpractices(MerchantandVanderStede2007),formalcontrolsserveavitalroleinsafeguardingacompany^o
3、perationalprocesses,information,andassetsandinprovidingreasonableassuranceregard-ingthereliabilityoffinancialreporting.Althoughcriticaltoacompanysuccess,relativelylittleisunderstoodabouthowandwhyspecifictypesofformalcontrolareeffective.Priorresearchinaccountingandeconomicsexamine
4、showformalcontrolsinfluenceemployeebehavior,oftenfindingthatformalcontrolscanhavenegativeconsequences.suchasloweremployeeeffortandfirmprofit.Recently,researchhasbeguntofocusonhowemployees'responsetoformalcontrolscanbeinfluencedbyspecificaspectsoftheimposedcontrol(e.g.,Christ,Seda
5、tole,andTowry2011).Thisstudyextendsthislineofresearchbyprovidingevidenceastohowandwhytwotypesofformalcontrols,preven-tivecontrolsanddetectivecontrols,affectemployeeperformanceandmotivation.RomneyandSteinhart(2009:200)definepreventivecontrolsascontrolsthat"deterproblemsbeforetheya
6、rise"anddetectivecontrolsascontrolsdesignedto"discoverprob-lemsaftertheyoccur".Thesetypesofformalcontrolsdifferintwofundamentalways.First,preventivecontrolsrestrictemployees9autonomybyprohibitingcertainbehaviors(e.g.,employeescannotenterdataormakeapaymentunlessauthorizedtodoso).A
7、lternatively,detectivecontrolsmaintainthedecisionrightsofemployeesandthereforedonotlimittheirautonomy(Christ,Sedatole,Towry,andThomas2008).Second,thefeedbackprovidedbypreventivecontrolsisneverdelayed,whereasdetectivecontrolscanprovideimmediateordelayedfeedback.Importantly,compani
8、escanoftenchoosetoimposeeitherpreventive
