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BUREAUCRACY AND CHARACTERISTICS 
OF PUBLIC SECTOR ACCOUNTING. CASE STUDY: ROMANIA
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BUREAUCRACY AND CHARACTERISTICS OF PUBLIC SECTOR ACCOUNTING. CASE STUDY: ROMANIA

Author(s): Luminiţa Ionescu / Language(s): English Issue: 2/2016

Public bureaucracy is very common and less efficient than the activity of private organizations, adversely impacting the public management and public expenditure. The relation between bureaucracy and public sector accounting dates back to the times when public servants would record transactions and collect taxes for local administrations. Recently, the growth of European bureaucracy has had a significant impact on bureaucracy in the public sector accounting because bureaucratic working conditions suppress the rates of efficiency in public administration.

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The Future of Management in a High Technology Environment

Author(s): Maja M. Anđelković,Milan Radosavljević,Yuliia Lazarenko / Language(s): English Issue: 16/2016

With the development of new technologies, there is a reasonable question about the destiny of management as a science. It should be taken into mind that management is a technology, highly sophisticated one and the technology that manages mutual work in order to achieve defined goals. The question is whether the management is going to withdraw from the new, and before all information technology and in what measure. This question is not baseless, because the new technologies multiply prospered, and management, with small cosmetic changes and advancement stayed at the level as it had been decades ago. Maybe the biggest problem with the relationship between management and technology is in adequate understanding of this relationship, namely, technology should not manage people, but people should manage technology. Maybe the word “should” can be replaced with the word “must”, as an imperative, so a man and his intellect, intelligence, can be preserved. Undoubtedly, as long as a man, using intelligence, creates a code of conduct for technology, there is no danger to everything that is present in technological dynamic environment. e authors endeavour to point out some dilemmas and controversies regarding management, primarily with its point of view in technological dynamic conditions, and also organizational environment, that is more and more changeable and uncertain. is paper can also be a reliable basis for perceiving changes in management.

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KNOWLEDGE SHARING IN AN ORGANIZATION FROM THE PERSPECTIVE OF THE INDIVIDUAL

KNOWLEDGE SHARING IN AN ORGANIZATION FROM THE PERSPECTIVE OF THE INDIVIDUAL

Author(s): Dana Mesner Andolšek,Stanislav Andolšek / Language(s): English Issue: 2/2015

Authors introduce a theoretical model of knowledge sharing in an organization through individual perspective. The social exchange theory offers a clarification of fundamental assumptions regarding individual action and is therefore appropriate for explaining why and when an individual is ready to share her/his knowledge in an organization. The article aims to reveal what shapes employees’ decisions to share knowledge in a work situation and what is needed in an organization to facilitate individuals to share and not to hoard their knowledge. These assumptions have never been included in the literature of knowledge management up until now.

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Zwrot historyczny w teorii organizacji: splatając ważne wątki w badaniach nad praktykami pamięci organizacyjnej

Zwrot historyczny w teorii organizacji: splatając ważne wątki w badaniach nad praktykami pamięci organizacyjnej

Author(s): Karolina Mikołajewska-Zając / Language(s): Polish Issue: 2/2017

This article presents the historic turn in organization theory—a new research stream which has emerged at the interface of organization studies, memory studies, and history. The first part of the article aims to show the sources for this increased interest in history and memory in management and organization studies. The historic turn would not be possible without a number of other breakthroughs in the humanities, most notably the narrative turn. In organization studies, the historic turn is a consequence of disappointment with both organizational culture and previous ways of conceptualizing history in management theory. The second part of the article presents key themes in the emergent body of research. Even though the community of scholars associated with the historic turn is dispersed and their methods and theoretical approaches vary, it is possible to find common focal points involving practices of remembering in organizations: organizational identity and its performances for internal and external publicities, history and memory as an instrument of organizational power (management of memory), and mechanisms of coping with social change. The historic turn touches upon issues that are central to sociological inquiries into organizations.

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Профили преданости организацији у Републици Србији

Профили преданости организацији у Републици Србији

Author(s): Jelena Dostanić,Svetlana Čizmić / Language(s): Serbian Issue: 157-158/2016

The main goal of this study was to investigate which commitment profiles exist among employees in companies in the Republic of Serbia. Another goal was to examine if there were differences in frequences of commitment profiles based on gender, age, organizational tenure, sector and position, as well as if personality traits discriminate different profiles. The starting point was Meyer and Allenʼs three-component model of organizational commitment, which differentiates three forms of commitment: affective, continuance and normative commitment. Based on sample size of 395 employees, the results showed that there were three different profiles among workers in companies in Serbia: affective/normative dominant, fully committed and uncommitted. Significant differences in the frequency of profiles were obtained between employees in private and public sector, between managers and workers, as well as differences based on organizational tenure. Extraversion and agreeableness from HEXACO personality model discriminated different organizational commitment profiles the best.

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ПОВЕЗАНОСТ ПРОВЕРЕ РАДНЕ ЕФИКАСНОСТИ И  НАПРЕДОВАЊА ЗАПОСЛЕНИХ

ПОВЕЗАНОСТ ПРОВЕРЕ РАДНЕ ЕФИКАСНОСТИ И НАПРЕДОВАЊА ЗАПОСЛЕНИХ

Author(s): Dragan Marković / Language(s): Serbian Issue: 02/2011

The advancement of the employees is an extremely important factor of human resources management which very little has been written about or paid attention to so far. The operational efficiency review, as the process of human resources management in every profession, represents the following evaluation: which one of the employees, in which way and to what extent has fulfilled the established goals of the organization. Furthermore, the efficiency of the employees review is the precondition for the election among the number of candidates who can fit the requirements of the opening and the organization itself, in other words, who can manage achieving the goals the working organization had set. The review of the operational efficiency itself is made through a variety of methods, criteria, and procedures, which are predetermined and predefined. The main goal of operational efficiency review is ranking and representing of the employees for whom the future career advancement is prognosticated, all in purpose of the efficient implementation of the preset goals of the organization itself with the use of the personnel principle “the right man on the right position”. The advancement of the employees’ career is the change from lower to higher position in the hierarchical level.

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MENADŽMENT LJUDSKIH RESURSA U FUNKCIJI FORMIRANJA NAUČNO-TEHNOLOŠKIH PARKOVA

MENADŽMENT LJUDSKIH RESURSA U FUNKCIJI FORMIRANJA NAUČNO-TEHNOLOŠKIH PARKOVA

Author(s): Miroslav Milutinović / Language(s): Serbian Issue: 02/2011

Entrepreneurship at the top of the technology pyramid is supported by: capital, administration, property and an access to new information technologies. The general aim of the development of industrial enterprises in a technology park is the introduction of economically profitable production followed by the efficient usage of non-renewable resources and the application of the highest ecological standards. Achieving the basic development plan of the Technology Park implies: the creation of a favorable business atmosphere in the local community, attractive to both foreign and national investors - providing support to start small and medium sized enterprises, by applying various models of joint ventures and direct foreign investments.

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Metoda studium przypadku w pracach badawczych młodych naukowców z zakresu nauk o zarządzaniu

Metoda studium przypadku w pracach badawczych młodych naukowców z zakresu nauk o zarządzaniu

Author(s): Marek Matejun / Language(s): Polish Issue: 19/2011

A case study is one of the research methods included among qualitative methods applied in managements sciences. It is very often treated as a description of real object, carried out in order to explicate causes, results and conditionings of its occurring or functioning in defined conditions. The article presents results of the research concerning the range and effects of applying this method by young researchers working in the field of management sciences.

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Strategy-oriented Approach to Projects and the Question of Project Success

Strategy-oriented Approach to Projects and the Question of Project Success

Author(s): Mihály Görög / Language(s): English Issue: 1/2002

In accordance with the traditional approach to strategy implementation strategies are implemented through business plans that are elaborated on yearly basis. The turbulent changes characteristic to the operational environment of the organisations during the last decade prompted the need for a different approach. Accordingly, the project-oriented approach to the organisational strategy and the strategy-oriented approach to the projects have evolved. These revealed that the long-term success of the organisations depends on successful projects. Central to this paper is to highlight the fundamental role of the organisations as project clients in this respect. According to the findings of an interview-based research the author points out their tasks that are of vital importance in order to achieve project success.

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Metody obliczeniowe wyznaczania izolacyjności akustycznej dwuwarstwowych przegród dźwiękoizolacyjnych

Metody obliczeniowe wyznaczania izolacyjności akustycznej dwuwarstwowych przegród dźwiękoizolacyjnych

Author(s): Krzysztof Kosała,Ryszard Olszewski / Language(s): Polish Issue: 10/2019

In reducing the excessive noise level, especially at workplaces, sound insulating baffles are used, which can be used individually or are used as a structural element of the wall of sound-absorbing and insulating enclosures. Knowledge of acoustic parameters of such baffles is very useful at the stage of designing or forecasting the effectiveness of anti-noise solutions. The paper presents selected methods of calculating acoustic insulation of single partitions, consisting of two layers of materials with sound insulating properties. In addition to using the mass law model and commercial software, a new approach has been proposed in calculating the insulation of single heterogeneous two-layer baffles, consisting in the modification of the well-known Davy model. Verification of computational methods was carried out on the example of six rubber and metal plates, whose acoustic insulation was determined in laboratory conditions as part of earlier tests.

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Wybrane uwarunkowania doboru i stosowania środków ochrony zbiorowej przed upadkiem z wysokości w budownictwie

Wybrane uwarunkowania doboru i stosowania środków ochrony zbiorowej przed upadkiem z wysokości w budownictwie

Author(s): Andrzej Dąbrowski / Language(s): Polish Issue: 11/2019

The paper presents chosen determinants of selection and use of collective protection measures (CPE) against falls from height in the construction industry, identified during research of accidents and in 10 selected construction plants. Attention was drawn to the complexity of the identified 11 typical construction works (with a share of tasks at height), which were assigned from 15 to 40 tasks. The importance of identifying all works at height (long-term, occasional) is discussed on an example of finishing works. On the example of guardraills and nets the influence of the scope and conditions of performing construction works on the diversity of selection of CPE is presented.. It was emphasized that the guidelines developed as a result of the research, supporting the selection and use of the CPE against falling from a height will be an auxiliary tool, that doesn't relieve supervisors and persons preparing OSH operational documents from thinking.

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Zaufanie a funkcjonowanie społeczne i zawodowe (2). Zaufanie w pracy – zasób najwyższej potrzeby

Zaufanie a funkcjonowanie społeczne i zawodowe (2). Zaufanie w pracy – zasób najwyższej potrzeby

Author(s): Szymon Ordysiński / Language(s): Polish Issue: 12/2019

The second part of the article presents the results of research on the relationship of trust and work safety in an enterprise. The cited research results indicate that trust has an indirect impact on key organizational OSH factors in an enterprise, such as leadership and the safety climate, mainly by affecting employees' commitment to safety. The article also draws attention to the negative impact of trust on maintaining an appropriate level of safety in an enterprise, through the emergence of the harmful phenomenon of captainitis. The results of statistical data analyzes from publicly available studies on the relationships of trust with unsafe behaviors and actions that are inconsistent with universally binding norms and social behavioral patterns, as well as working conditions and socio-demographic features are also presented.

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Models for: The Relational Constructivist Approach to Management Accounting and Control (MAC) Research

Models for: The Relational Constructivist Approach to Management Accounting and Control (MAC) Research

Author(s): Ülle Pärl / Language(s): English Issue: 1/2019

Team-based organizations are premised on concepts such as participation and empowerment. MAC would be understood in that environment by considering the connections that individuals have with organizations and workgroups. In order to decide how to act, people have to understand each other’s decisions and thoughts. In practical terms, MAC would be seen as a mediating instrument in the field, integrating all levels and employees of the organization, creating knowledge and guiding action throughout the organization. Relational constructivism makes the possibility of carrying out research with others more meaningful than other perspectives on social science that might conduct research on or about their subjects. Doing research with others means creating opportunities for dialogue. The paper demonstrates how researchers would use relational constructivist lenses and models for in the study of social processes. The paper focuses on models for to establish some general meanings and takes account of the subjective factor to understand processes in the social world.

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НОВ МЕНАЏМЕНТ НА СОЦИЈАЛНИТЕ УСЛУГИ – МЕЃУНАРОДНИ ПЕРСПЕКТИВИ

НОВ МЕНАЏМЕНТ НА СОЦИЈАЛНИТЕ УСЛУГИ – МЕЃУНАРОДНИ ПЕРСПЕКТИВИ

Author(s): Suzana Bornarova / Language(s): English,Macedonian Issue: 15/2019

Системите на социјални услуги бележат значителен развој во изминатите неколку децении на меѓународно ниво. Овој развој е поттикнат од демографските промени поврзани со стареењето на населението, намалувањето на стапките на фертилитет, како и промените во семејната структура и слабеењето на капацитетите на семејството за неформална грижа. Ваквите околности придонесоа кон зголемување на потребата на населението за различни социјални услуги, што бараше соодветен одговор од социјалните држави за да се одговори на овие потреби. Овој труд има за цел да даде краток преглед на овој одговор. Имено, тој ќе се фокусира на основните трендови на меѓународно и европско ниво кои ги применуваат социјалните држави во однос на менаџирањето на системите на социјални услуги, и тоа: резидуализација, маркетизација, децентрализација, интегрирана достава на услуги и деинституционализација.

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Temporalne i przestrzenne dylematy karier menedżerów i przedsiębiorców. Rekonstrukcja praktyk neutralizacyjnych

Temporalne i przestrzenne dylematy karier menedżerów i przedsiębiorców. Rekonstrukcja praktyk neutralizacyjnych

Author(s): Waldemar Dymarczyk / Language(s): Polish Issue: 1/2020

Having a managerial position or being a business owner usually comes with assuming an omnipotent attitude, which is what is socially expected. Among other things, this implies the expectation that the potential role conflicts do not occur or they will not impinge on the effectiveness of the decision-maker. Permanent pressure (both external and internal) induces the organizational actor to use such self-presentation strategies which will satisfy social expectations with regard to their job requirements. Organizational leaders’ narratives indicate that other aspects of life are ancillary to – not to say incorporated into – the aspect connected with business activities. The most dominating strategy involves introducing oneself as a self-driven individual, one that builds their career autonomously (‘self-made person’). At the same time, such an attitude results in ‘tensions’ between unsuitable roles or activities undertaken in various aspects of life. In this paper, these tensions are reconstructed by means of presenting different kinds of neutralization practices that are used by organizational leaders (managers and entrepreneurs) to overcome and reduce the impact of the tensions on the leaders’ careers.

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CULTURAL VARIABLES RELATED TO RISK AND DISASTER. TOWARDS A DEFINITION OF CULTURALLY INFORMED COMMUNICATION

Author(s): Cristina IVAN / Language(s): English Issue: 1/2018

This paper provides a multi-disciplinary overview of existing knowledge on cultural factors that shape and influence citizens’ risk perceptions, emotions, and risk behavior in the context of man-made, natural and technical disasters. The aim of the study is to explore to what extent the effect of culturally-informed risk perceptions are known and taken up by disaster managers in their risk communication, and how – in turn – their own cultures (i.e. cultural aspects within disaster management units) influence the effectiveness of disaster preparedness, response and recovery. Additionally, given the fact that cultural factors can not only inhibit successful risk communication in disaster situations but may also be beneficial to disaster preparation, response and recovery – taking into account the considerable strength of cultural ties and values – the paper also explores cultural dimensions and cultural variables that are, or can be, used for capacity building, defining, and enhancing the specific cultural ties between disaster managers and disaster victims.

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THE POWER DISTANCE (DP) AND LEADERSHIP IN THEATRE OF OPERATIONS FROM AFGHANISTAN

Author(s): Rita Palaghia / Language(s): English Issue: 1/2018

Social aspects are affected by norms related to the distribution of power, being a reflection of inequality manifested in different areas: gender differences and the age, the rules inside the organization, the access to the health systems and education, etc. There are no absolute standards for measuring this dimension. In societies in which this dimension has a high value, social inequality is considered normality, being tolerated until it reaches an unacceptable level. In antithesis the societies in which this dimension has reduced values,social inequality is perceived as something wrong and tends to be revised gradually. Not understanding the relationship in between leadership and different cultural dimensions is a barrier, but not as dangerous as not having enough military skills and competencies. Military should adapt only to cultural phenomenon that are affecting military operations leaving the others the exploitation of cultural elements.

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SOCIAL PERCEPTIONS GENERATED BY THE CONCEPT OF ADMINISTRATIVE INTELLIGENCE IN THE CONTEXT OF THE NEW TECHNOLOGIES

Author(s): Mădălina CUC,Vincenţiu CUC / Language(s): English Issue: 1/2018

Administrative Intelligence as a novel hybrid notion featured by Government Intelligence and Business Intelligence adds to the classical intelligence cycle elements of innovation defined by cloud-computing evolution towards cognitive computing using computational techniques and artificial intelligence for analysis of Big Data structures. Today, the partial automation of existing processes at the level of the Central and Local Public Administration in Romania involves the modeling, validation, simulation and optimization of the common and specific workflows of each type of administration with the ultimate goal of eliminating human errors, subjectivism or inappropriate intentions in exercising the public administration functions. In this paper we shall evaluate the social perceptions of the fact that people will have to boost their creative skills and to give up repetitive activities that will be taken over by such automated systems. The prior understanding of such social future development is of a great value for the community cohesiveness and design of the future development objectives.

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CONSEQUENCES OF CHANGES IN THE STUDY PROGRAM TO THE LEVEL OF KNOWLEDGE OF AEROSPACE MILITARY STUDENTS

Author(s): Zbyšek Korecki / Language(s): English Issue: 1/2018

Educational programs of the Faculty of Military Technology at the University of Defence in Brno are continuously upgraded in accredited study programs. Changes have been brought about by the transformation of the defence sector as well as by the more frequent involvement of aeronautical services in foreign missions, particularly in the Baltic states and in Sinai. New study programs should reflect the requirements of aeronautical units in the training of military pilots, air traffic, air and missile technology and aerospace systems. In this context, the increasing dependence on the use of information systems and the implementation of new versions within the ICT Army of the Czech Republic is described as a response to changes in military and a new paradigm of logistics support for aeronautical services. The results of the analyses of knowledge of aeronautical module graduates and the use of acquired knowledge in practice, apart from those already mentioned, have been expanded with the expertise of radio engineering, air traffic control, engineering and aeronautical services, aeronautical technical and operational security, and airport security needs to be adapted to current military practice requirements. The multifactor leadership questionnaire for graduates from 2010 has been used to investigate the level of aeronautical module graduates' knowledge.

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CRISIS MANAGEMENT AND INCREASING KNOWLEDGE IN SECURITY AND RESILIENCE OF CRITICAL INFRASTRUCTURE ELEMENTS IN THE NEW STUDY PROGRAM FOR STUDENTS OF THE FACULTY OF REGIONAL DEVELOPMENT AND INTERNATIONAL STUDIES

Author(s): Zbyšek Korecki,Hana KALIŠOVÁ / Language(s): English Issue: 1/2018

The aim of the article is to analyze the experience of the supply chain management security and knowledge in crisis management of the Faculty of Regional Development and International Studies and their reflection in the design of the new study program. Processing of the new study program of the faculty International Territorial Studies for Accreditation was based on the experience of the previous accredited study program and foreign internships, where the students analyzed the ability of students to respond to examples of crisis situations, to examine their decision-making process and to respond to changes in the situation. Students in the years 2011-2017 attended the Crisis Management courses, which represents the study load of the subject in the semester, is 140 hours and in the years 2016 - 2017 Transport Management and Distribution and Regional Development and Transport Management, Marketing and Logistics with a allocated limit of 143 lessons. Overall, 143 students took part in the courses in Crisis Management, and the subject of Transport Management, Marketing and Logistics was 45. Realization of case studies has shown positive changes in all aspects of research - transformational leadership, transactional leadership and passive / avoidant behavior. The use of the Multifactor Leadership presented by Bernard M. Bass and Bruce J. Avolio has enabled the study of changes in leadership and, using the results obtained, to propose changes and complements to a new study program. The data analyzed not only allowed the adoption of proposals to increase students' professional knowledge, but also highlighted the need for increased training in human resources and intercultural communication skills.

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