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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),auditingstandards
2、(AmericanInstituteofCertifiedPublicAccountants[AICPA]2007;PublicCompanyAccountingOversightBoard[PCAOB]2007),accountingtextbooks(Redingetal.2007;RomneyandSteinhart2009),andmanagementbestpractices(MerchantandVanderStede2007),formalcontrolsserveavitalroleinsafeguardingacompany^operation
3、alprocesses,information,andassetsandinprovidingreasonableassuranceregard-ingthereliabilityoffinancialreporting.Althoughcriticaltoacompanysuccess,relativelylittleisunderstoodabouthowandwhyspecifictypesofformalcontrolareeffective.Priorresearchinaccountingandeconomicsexamineshowformalco
4、ntrolsinfluenceemployeebehavior,oftenfindingthatformalcontrolscanhavenegativeconsequences,suchasloweremployeeeffortandfirmprofit.Recently,researchhasbeguntofocusonhowemployees9responsetoformalcontrolscanbeinfluencedbyspecificaspectsoftheimposedcontrol(e.g.,Christ,Sedatole,andTowry201
5、1).Thisstudyextendsthislineofresearchbyprovidingevidenceastohowandwhytwotypesofformalcontrols,preven-tivecontrolsanddetectivecontrols,affectemployeeperformanceandmotivation.RomneyandSteinhart(2009:200)definepreventivecontrolsascontrolsthat"deterproblemsbeforetheyarise"anddetectivecon
6、trolsascontrolsdesignedto"discoverprob-lemsaftertheyoccur”.Thesetypesofformalcontrolsdifferintwofundamentalways.First,preventivecontrolsrestrictemployees^autonomybyprohibitingcertainbehaviors(e.g.,employeescannotenterdataormakeapaymentunlessauthorizedtodoso).Alter-natively,detectivec
7、ontrolsmaintainthedecisionrightsofemployeesandthereforedonotlimittheirautonomy(Christ,Sedatole,Towry,andThomas2008).Second,thefeedbackprovidedbypreventivecontrolsisneverdelayed,whereasdetectivecontrolscanprovideimmediateordelayedfeedback.Importantly,companiescanoftenchoosetoimposeeit
8、herpreventiv
