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管理会计数字化转型的动因与路径——基于美的集团的扎根理论研究 被引量:6
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作者 林斌武 黄俊钦 +2 位作者 何运常 刘雪松 高海燕 《中国管理会计》 2023年第4期7-18,共12页
如何实现管理会计数字化转型?实践中已有较为充分的探索,其中不乏成功的经验与案例,但现有研究对管理会计数字化转型的前置动因与实现路径还缺乏系统的理论解释。本文基于组织学习构建动态能力的视角,以美的集团为例,运用扎根理论方法... 如何实现管理会计数字化转型?实践中已有较为充分的探索,其中不乏成功的经验与案例,但现有研究对管理会计数字化转型的前置动因与实现路径还缺乏系统的理论解释。本文基于组织学习构建动态能力的视角,以美的集团为例,运用扎根理论方法研究管理会计数字化转型的机理。研究发现,战略、技术、组织、文化等因素是管理会计数字化转型成功的重要动因,管理会计数字化的实现是通过组织学习形成数字化动态能力,管理会计数字化动态能力具体表现为四个方面:基于价值创造的精益化管理、敏捷决策支持系统、客制化多维报表体系、智能财务孵化器,管理会计数字化带来的成效包括提升信息质量以及促进高质量发展。本文由此提出基于组织学习构建管理会计数字化动态能力的理论框架,期望能为管理会计数字化实践提供管理启示。 展开更多
关键词 组织学习 管理会计 数字化 动态能力 美的集团 扎根理论
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Comparative study of MCe_(0.75)Zr_(0.25)O_(y)(M=Cu,Mn,Fe)catalysts for selective reduction of NO by CO:Activity and reaction pathways 被引量:2
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作者 Junyao He Running Kang +5 位作者 Xiaolin Wei junqin huang Feng Bin Kwun Nam Hui Kwan San Hui Dongyin Wu 《Carbon Resources Conversion》 2021年第1期205-213,共9页
Basic oxygen furnace steelmaking leads to the production of CO-rich off-gas.When CO and NO are combined in off-gas,selective catalytic reduction by CO(CO-SCR)effectively achieves the synergistic removal of both pollut... Basic oxygen furnace steelmaking leads to the production of CO-rich off-gas.When CO and NO are combined in off-gas,selective catalytic reduction by CO(CO-SCR)effectively achieves the synergistic removal of both pollutants.In this paper,CuCe_(0.75)Zr_(0.25)O_(y),MnCe_(0.75)Zr_(0.25)O_(y),and FeCe_(0.75)Zr_(0.25)O_(y) catalysts are prepared and evaluated for their CO-SCR activity,and the results show that the reaction system needs to be anaerobic;thus,the CO-SCR reaction can be dominant.The T_(90) values of CuCe_(0.75)Zr_(0.25)O_(y) and FeCe_(0.75)Zr_(0.25)O_(y) are 200℃ and 223℃,respectively.The activities of these two catalysts are higher than that of MnCe_(0.75)Zr_(0.25)O_(y)(T_(90)=375℃).Linear nitrate and bridged bidentate nitrate are the main intermediate species involved in NO conversion on the catalyst surface,and bidentate CO_(3)^(2-)􀀀coordination is the main intermediate species involved in CO conversion on the catalyst surface.CuCe_(0.75)Zr_(0.25)O_(y) has high lattice oxygen mobility and is more likely to react with NO and CO.In the presence of oxygen,most CO is oxidized by O_(2),which increases continuously to 100%,100%,and 98%for CuCe_(0.75)Zr_(0.25)O_(y),FeCe_(0.75)Zr_(0.25)O_(y),and MnCe_(0.75)Zr_(0.25)O_(y),respectively;additionally,CO is oxidized by O_(2),and the CO-SCR reaction cannot be carried out. 展开更多
关键词 CO-SCR Catalytic combustion Oxygen species Synergistic removal Reaction mechanism
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