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Przegląd dorobku naukowego z zakresu rachunkowości zarządczej i controllingu w ramach konferencji z cyklu „Rachunkowość a controlling”

Author(s): Renata Biadacz / Language(s): Polish Issue: 4/2021

Purpose: The aim of the article is to verify and assess the current state of scientific publications in the field of management accounting and controlling presented at the conference “Accounting and controlling”.Metodology/approach: An analysis of the papers submitted to the conference was carried out in terms of the number of publications based on university affiliation, degree of participant interest in the conference, and issues raised in the area of management accounting and controlling. Findings: The issues raised in the articles submitted to the “Accounting and controlling” conference demonstrate that interest in the issues of management accounting and controlling is significant. However, despite the 25 years of scientific discourse, there is still a wide variety of opinions on the concept of controlling, its mission and specifications, as well as the place of controlling as a discipline in enterprises. Accounting tools that support management are presented in many publications. However, there are also publications that discuss original concepts in the field of the methodology of controlling. Originality/value: The article summarises national scientific achievements in the field of management and controlling presented in the series of 25 editions of the conference “Accounting and controlling.

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ГРИЖИТЕ ЗА ДЕЦА В РАННА ДЕТСКА ВЪЗРАСТ, КАТО ФАКТОР ЗА СЪВМЕСТЯВАНЕТО НА ПРОФЕСИОНАЛНИЯ И ЛИЧНИЯ ЖИВОТ

Author(s): Mariya Mancheva / Language(s): Bulgarian Issue: 4/2021

Reconciling of work and private life and gender equality are two of the principles of the European Pillar of Social Rights. The balance between work and family is becoming increasingly difficult to achieve in the context of rapidly evolving technologies, the need to increase digital skills and knowledge, adaptation to new realities in social and economic life. Providing quality care and education for children in early childhood enable parents to better realize themselves in the labor market.

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Structural Distortions: Re-examining State Capture and Apprising its Persistence and Effects

Author(s): Kerry Longhurst / Language(s): English Issue: 4/2020

Moldova is a textbook-plus case of a captured state, a condition synonymous with a number of post-Soviet countries. Moldova’s state capture resulted from its post-1991 partial reform path which enabled the emergence of oligarchs able to seize core state functions and distort business environments to the detriment of the public good. Moldova is significant because of the extremity of its state capture with a single oligarchic network shaping the rules of the game in political, economic, social and to a degree foreign policy terms. This situation created a vicious circle, which hindered Moldova’s development, reinforced poverty and the hollowing out of the state through mass migration. 2021 offers a vantage point to consider whether Moldova can shed its capture via the anti-corruption reform programme set out by president Maia Sandu or whether prospects for change are more likely to be impeded by persistent vested interests keen to keep the status quo. Future remedies for Moldova hinge on there being palpable socio-economic improvements to people’s lives, twinned with successful prosecutions of those responsible for large-scale acts of corruption and embezzlement. Aside from this, reforms need to hone in on improving the business environment, the weaving in of women’s empowerment and providing solutions to stem outwards migration.

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Kierunki rozwoju globalnego klastra technologii i innowacji Greater Bay Area w Chinach – stan i perspektywy

Author(s): Ewa Radomska / Language(s): Polish Issue: 4/2020

The purpose of this article is to describe the main directions for developing the global technology and innovation cluster Greater Bay Area (GBA) in China. Strengthening productivity and enhancing innovation have become focal points of the country’s next phase of economic growth. Under the conditions of the depleting traditional sources of growth and economic development in China, the initiatives aimed at the development of cluster structures play an important role in improving competitiveness, innovation and innovativeness of the economy. Among them, attention should be paid to the ambitious project to connect the major cities from the southern coast of China with Hong Kong and Macau into a cluster to provide an integrated economic and business centre of modern China. The main research question is: What are the opportunities and challenges in making the cluster concept at the initial stage of development a reality? A descriptive, comparative and analytical method has been used. The analysis has led to a few main conclusions. The GBA cluster has a great development potential. Creating a fully integrated region under the conditions of a collision between different legal, administrative systems and currency and business practices is a challenge. In order for a cluster to grow, it is essential to strengthen regional cooperation and to continue efforts to eliminate institutional and legal barriers in the region, to introduce incentives to encourage the establishment and development of cooperation between cluster participants, to provide reliable information and data on changes in the legal sphere and economic forecasts, and to create high quality local relationships to build and strengthen mutual partnership and trust.

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Организация и деятельность трудовых воспитательных колоний НКВД для несовершеннолетних на территории Хабаровского края в 1943–1945 гг.

Author(s): Alexander V. Zhadan / Language(s): Russian Issue: 35/2021

The article, based on documentary sources, the main part of which is introduced into scientific circulation for the first time, aims to analyze and summarize the historical experience of labor educational colonies for minors of the NKVD on the territory of the Khabarovsk territory in wartime (taking into account the events of the Soviet-Japanese war) and in the first post-war months of 1945. Within the framework of this goal, the author sets the following tasks: to specify the social significance of these institutions in relation to wartime conditions; describe the main directions of their activities (educational process and industrial training); establish the causes and nature of the problems that accompanied the activities of educational colonies at the time under review. The publication concludes that being essentially correctional and educational institutions, labor educational colonies for minors performed humanitarian, criminological, preventive, and socio-economic functions during the study period. The main problems in the activity of the colonies, which affected the material and everyday aspects of the life of pupils, the quality of educational work and the educational process, were the lack of material resources and experienced, qualified personnel. It is noted that the functioning of these institutions in the Khabarovsk territory was fully affected by the socio-economic specifics of the far Eastern region with a characteristic shortage of human resources, a relatively weak economic base, an undeveloped infrastructure and a saturation of penitentiary institutions. The author gives a positive assessment of the role of the leadership of the NKVD administration in the Khabarovsk territory in strengthening the discipline of the colony staff, suppressing illegal actions against pupils, creating favorable material and living conditions, and improving the educational and upbringing process.

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Wpływ COVID-19 na nastawienie i credit ratingi krajów

Author(s): Patrycja Chodnicka-Jaworska / Language(s): Polish Issue: 4/2020

The aim of the study is to examine the impact of the financial crisis caused by COVID-19 on changes in outlooks and credit ratings of major rating agencies. The research hypothesis was as follows: the financial crisis caused by COVID-19 negatively affected the change in outlooks and credit ratings of countries. The study used long-term and short-term credit ratings and outlooks collected from the Thomson Reuters / Refinitiv database regarding liabilities expressed in foreign currency and macroeconomic data from the International Monetary Fund databases, for 2010–2021. The analysis was carried out using ordered logit panel models. The presented results showed a weak significant impact of the COVID-19 pandemic on credit rating. The agency that changed its notes in connection with this situation is Standard & Poor’s (S&P). However, the attitude responded to the situation under investigation. During the crisis, country ratings have become less sensitive to growing debt, which may be dictated by widespread loosening of fiscal policy. The rate of GDP growth has a particular impact during the COVID-19 period in the event of a change of outlook. Rising inflation is particularly dangerous in the age of pandemics. It may be related to monetary policy easing.

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Wydawnictwo Bauer – tradycyjny wydawca w cyfrowym świecie

Author(s): Jolanta Dzierżyńska-Mielczarek / Language(s): Polish Issue: 2/2021

The Bauer publishing house has gained the position of the largest press publisher in Poland thanks to the creation of an extensive portfolio of magazines aimed at various groups of recipients. The publishing strategy based on a low copy price and efficient marketing ensured high sales revenues and relatively high independence from advertising revenues. Despite the decline in the readership of the printed press, the publishing house did not make any efforts to digitally transform its magazines and develop its activities on the Internet. Only in the face of the coronavirus pandemic, it created e-editions and websites of a few titles. However, the recent business decisions of the German owner indicate that instead of investing in digital change and waiting for its effects, it is more willing to quit the traditional media markets.

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Татарская семья Саратовской губернии конца XIX века: историко-демографическая характеристика

Author(s): Pavel Yurievich Melnikov / Language(s): Russian Issue: 3/2021

Family evolution is an important research issue of historical and demographic science and becomes especially interesting in moments of intense socio-economic transformation. In this paper, the house-holds of the Tatars, who lived in the Saratov governorate during the late 19th century, are described. For this purpose, the primary materials of the Zemstvo agricultural censuses carried out in the 1880s–1890s were studied. Quantitative and qualitative analysis of the Tatars’ households was performed to identify the relationship between the household dwellers and structure. It was revealed that the Tatar households were not very large (about 5.8 persons per household, from 4 to 7 persons according to half of the observations). The structure of the households was analyzed based on P. Laslett’s classification: the results of the analysis demonstrate that most Tatar families were small, both in the number of households (58%) and in the number of persons living in them (50%); complex and extended families were the second and third common structural types, respectively. The hypothesis about increasing complexity of the family structure (from small to extended and complex) with the growth of the number of households was verified. According to the statistical data, the extended families did not prevail in any of the quantitative groups of households and occupied an intermediate position between the small and complex families.

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Understanding the FinTech continuance intention of Indonesian users: the moderating effect of gender

Author(s): Ferina Nurlaily,Edlyn Khurotul Aini,Priandhita Sukowidyanti Asmoro / Language(s): English Issue: 2/2021

This research attempt to analyze risk and benefit factors as well as their influence on sustainability intention of FinTech. We elucidate the Planned Behavior Theory by including the perceived benefits and perceived risk variables to investigate its effect on intention to continue using FinTech. We also examined whether or not men and women are affected differently by the benefits and risk they perceive when using FinTech. Data were collected through online surveys, then being analyzed using GSCA. The results reveal perceived benefits are affected significantly by the convenience aspect and deliver a significant effect on FinTech continuance intention. The risk perceived by FinTech users is affected the most by legal risk. This study proves that gender is able to moderate the perceived risk influence on the intention to continue using FinTech, especially in the female user group.

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Flexible wellbeing and organizational creativity: personality traits role

Author(s): Jones Umukoro,Johnson Egwakhe,Victoria Akpa / Language(s): English Issue: 2/2021

Organizational creativity is indispensable in a highly competitive and dynamic academic environment; and the role of individuals is mostly unquantifiable. Hence the study argued that the ideas, novel research output, patents, grants of the academic staff depend on the flexible wellbeing of the workforce which is at a low level in Nigeria. Thus, the paper investigated the role of personality traits on the relationship between flexible wellbeing and organizational creativity. The paper implemented a cross-sectional survey research design and collated data from six hundred and twenty-one academic staff ranked from Senior Lecturer to Professor from eight selected private universities in South-West, Nigeria through applying multi-stage random sampling technique. Reliable and validated tests were conducted on the adapted questionnaire before it was used for the study. The result from hierarchical regression analysis using SPSS add-on called process analysis revealed that personality traits have a moderating effect on the interactions between flexible wellbeing and organizational creativity (∆R2 = 0.014, ∆F(1, 528) = 13.579, p < 0.05). Management to tailor wellbeing policies and practices to workers’ creative drive as there is no “one-size-fits-all” approach to designing an effective flexible wellbeing strategy.

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Relationship marketing in customer loyalty of commercial galleries in times of COVID-19

Author(s): Luz Cano,Djanira Castro,Wagner Vicente-Ramos / Language(s): English Issue: 2/2021

The main objective of the study is to determine the level of dependence between relationship marketing and the level of customer loyalty to the brand. The study was conducted through a quantitative approach using the CAWI method. Relationships were determined by several factors. The loyalty factors are: Differentiation, Personalization, Satisfaction, Loyalty, usually. The relationship marketing indicators are: Trust, Commitment, Customer Satisfaction, Intention to renew the relationship. The survey results were processed using statistical methods. In particular, internal consistency checks performed on the questionnaire with questions to use Cronbach’s alpha. The use of such criteria allows to draw conclusions about the high level of consistency. The coefficient of determination was used for statistical verification of dependence. The results of the calculations confirmed a high level of dependence. Dependence was also confirmed by calculating p-values with a high level of probability. Conclusions were drawn according to the results of the empirical investigation.

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Microplastics risk at the interface of circular economy, quality and food safety in Poland: a case study

Author(s): Piotr Kafel,Paweł Nowicki,Urszula Balon / Language(s): English Issue: 2/2021

The purpose of this paper is to explore the scope of undertaken and planned actions related to microplastics risk in one of the biggest polish food sector company for better understanding the relations between quality management, food safety management and circular economy. To explore the planed and undertaken actions in relation to microplastics risk a case study was performed. It was performed in one of the leading polish organization producing and selling food products of an international range of operation. During the study representative of the leadership of the organization was interviewed as well as relevant instructions and records provided by the organization were analysed. Results indicate that the issue of microplastics for studied company is a marginal problem, that has not been given much attention so far. On the other hand, significant changes at the global level such as circular economy strategy lead to changes in the design of products (mainly packaging). To the best of the authors’ knowledge, this is the first study to examine the microplastics risk from the perspective of the management systems implemented in food sector organization with the circular economy context. This study enriches current knowledge about circular economy and its integration with other management systems in the microplastics elimination context.

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A study on greenish pattern of Indian consumers with special reference to their plastic bag usage behavior

Author(s): G. Madan Mohan,Mannadhan Prabhu,Nabaz Nawzad Abdullah / Language(s): English Issue: 2/2021

The Population explosion has led to excessive consumption and exploitation of natural resources resulting in degradation of the biophysical environment. Many agitations have gained momentum in various parts of the world to protect it from environmental degradation. Many governments have banned the usage of plastics in their endeavor to protect the environment. This descriptive research has attempted to study the greenish pattern of 320 Indian consumers with special reference to their plastic bag usage behavior while carrying their purchases back home. The Results of the study have revealed that customers accord importance to the environmental impact of goods and services before purchasing such goods and they prefer to visit shops that are eco-friendly while they do not attach much importance to the environmental reputation of companies dealing with such goods and services. They prefer green products due to their good quality and reliability and are willing to pay a premium price for such products.

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Features of the contract for engineering services in civil law of Ukraine: ways to improve the process in the context of improving business

Author(s): Yuliya Glado,Oleksandra Yavorska,Leonid Tarasenko,Olena Tsilmak,Tetiana Matiienko / Language(s): English Issue: 2/2021

The current state of regulation of the engineering services market in the world is at the level of constant development and improvement. The formation of a system for concluding contractual relations in the field of engineering services is no exception. The imperfection of the system for concluding the contract for engineering services indicates the weak state of the current management system in the field of innovation and intellectual property in the field of doing business both in a single country and throughout the world, which necessitates revising and improving the principles of concluding contracts in the field of engineering services. The contract for engineering services appeared in the world legislation relatively recently, in science there is still no unity in understanding the nature of this contract, as well as in the terminology used to designate legal relations arising on its basis. There are different, sometimes polar, approaches to the essence, features and elements of the contract for engineering services. In addition, there is still no single mechanism for forming a contract. Given this, an important step towards improving the contract for engineering servicess in civil law will be the formation of a systematic sequence of steps using the IDEF0 functional model. In this regard, the main goal of the article is to form the basic principles of consistency and algorithmization of the process of concluding the contract for engineering servicess on the basis of a functional model IDEF0.

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The mediating effect of proactive knowledge sharing among transformational leadership, cohesion, and learning goal orientation on employee performance

Author(s): Layaman Layaman,Pahlawansjah Harahap,Indi Djastuti,Aan Jaelani,Diana Djuwita / Language(s): English Issue: 2/2021

The background of this study is based on the controversial relationship between transformational leadership and employee performance. Empirical and theoretical models resolve the controversy by building a new concept based on proactive knowledge sharing. The study established the influence of transformational leadership, cohesion and learning goal orientation on proactive knowledge sharing and employee performance. A total of 7 hypotheses were developed to solve the study problem, while purposive sampling was used in data collection. The respondents consisted of 6 employees of Sharia Banking in Indonesia. The SEM results indicate that five hypotheses were significant, while 2 were insignificant. Furthermore, proactive knowledge sharing strongly mediates the relationship between the studied variables. These results confirm the withdrawal of the new concept in improving employee performance.

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Behavioral model of business change management in relation to building competitiveness in market economy conditions

Author(s): Dávid Vrtaňa,Zuzana Rosnerova,Anna Križanová / Language(s): English Issue: 2/2021

In the current market environment, the actual dynamics of the application of internal corporate factors is differentiated. The company thus tries to influence customers’ shopping behavior as effectively as possible. Therefore, it is important for the company to be able to adapt to these changes as effectively as possible. The purpose of the article is to analyze the factors influencing consumer behavior in the market conditions of the Slovak Republic. We described the current situation by a survey, which we conducted in 2020–2021. Among the selected categorical variables, we verified the dependence in two hypotheses by the statistical method of Pearson’s Chi-Square test. Using the method, we pointed out the factors that influence consumer behavior and can be important for change management. We compared the results of the survey with the results of similar surveys conducted abroad. Accepting the results of the survey, we proposed a general model of change management in the discussion part of the article. The model is thus a practical implication for companies with a differentiated subject of business. It also takes into account the behavioral characteristics that the company should adapt to in the current situation in order to achieve its strategic goals.

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Model for opportunities assessment to increase the enterprise innovation activity

Author(s): Larysa Frolova,Kostiantyn Zhadko,Olha Ilyash,Svitlana Yermak,Tetiana Nosova / Language(s): English Issue: 1/2021

This study shows that the model of assessing the opportunities for innovation activity of enterprises is multivariate and interrelated with such macroeconomic regulators of Ukraine’s development as competitive attractiveness of the country, favorable conditions for doing business in the country and innovation activity of enterprises. The use of a three-dimensional matrix of indicators to assess Ukraine’s competitive attractiveness allowed us to evaluate the significant impact of changes in Ukraine’s Global Innovation Index on the innovation activity of enterprises for the period 2014–2019. Moreover, the greater the value of the indicator of the state’s innovation potential is, the higher the level of innovation activity in the country becomes, which significantly increases the positive image of Ukrainian entrepreneurs at the global level and acts as a “green light” for foreign investors. Given the wide range of parameters that must be taken into account in an integrated assessment of innovation activity of an enterprise, we have used the method of component analysis. The uniqueness of an integrated assessment of innovation activity of an enterprise is carried out in accordance with the concept of value formation of innovations and it is tested on the example of Ferrotrading LLC. The effectiveness of the study consists in the fact that the selected sub-indicators for assessing the innovation activity of the studied enterprise (innovation resources, innovation competencies and innovation abilities) greatly complement the assessment of the opportunities for innovation activity in the proposed model. The conducted study has theoretical and practical significance. It can be used as a basis for further research in this area and can be employed by governments to make management decisions on increasing the innovation activity of business and the state as a whole.

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The impact of digital banking on the growth of Micro, Small and Medium Enterprises (MSMEs) in India: a case study

Author(s): Bharat Kumar Meher,Iqbal Thonse Hawaldar,Latasha Mohapatra,Cristi Spulbăr,Ramona Felicia Birău,Cristian Rebegea / Language(s): English Issue: 1/2021

Purpose: The purpose of this paper is to formulate a multiple regression model by considering those factors which are positively affecting the growth of Micro, Small and Medium Enterprises (MSMEs) in India. Methodology: The data used in this study are primary in nature which are collected through questionnaire method. The questionnaire involves the nature and size of business and opinion of the owners and managers of 454 MSMEs in Katihar district, a semi-urban area of Bihar in India, regarding the various favourable factors of digital banking on a Likert scale of 1 to 10. Findings: The findings of the study suggest the various favourable factors of digital banking with significant coefficients i.e. Level of Easiness in accepting payments, Level of Easiness in making payments, Level of Easiness in Managing the expenditure of Business, Level of Time Saving, and Level of Check on Misappropriation or Theft of Cash are contributing towards the growth of MSMEs in India. Research Implications: This research will be helpful to the bank managers and policy makers to encourage the MSMEs of semi-urban areas to use digital banking by stressing on only significant favourable factors and also to take necessary steps so that the MSMEs could reap the full benefits of digital banking. The study could give a new insight regarding the extent of contribution of digital banking towards the growth of MSMEs in rural and semi-urban area.

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Team effectiveness in software development: the role of personality and work factors

Author(s): Auksė Endriulaitienė,Lina Cirtautienė / Language(s): English Issue: 1/2021

Globalization and dynamic economic conditions have exponentially increased the use of virtual work in organizations. Effectiveness in software development teams, therefore, is now a relevant issue in business, psychology or other fields. Despite the uniqueness of software development teams and their work conditions, their effectiveness has not been sufficiently researched to clearly determine how it relates to personality traits, work challenges and the virtualization level. To expand the understanding of the mechanisms that influence team effectiveness in software development, an ecological framework is selected. The purpose of this study is to explore the relationship between personality traits, work factors and team effectiveness within the context of software development teams. Methodology: The exploratory study was conducted in international software development companies operating in Lithuania. Forty-five software development teams (N = 142) filled in the Team task performance scale, Hexaco-PI-R questionnaire and rated perceived work challenges and team virtualization level. The statistical analysis was conducted with SPSS. This survey is an initial stage of a larger project. Findings: Personality traits Conscientiousness and Extraversion relate to team effectiveness. In software development teams the most prevalent work challenges were time zone differences, lack of information when working on a project, and lack of a clear purpose. Lack of information and poor foreign language skills negatively affect team effectiveness. A higher virtualization level is associated with more frequent work challenges (culture and foreign language challenges, time zone differences) and team performance.

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Fuzzy approach for group decision-making in crisis situations

Author(s): Michal Škoda,Martin Flegl,Carmen Lozano / Language(s): English Issue: 1/2021

The importance of correct and clear decisions during a complex and difficult situation is very easy to understand, but not so easy to achieve. Especially in situations where decision-makers must decide under time pressure and uncertainty. For instance, typical crisis situations have such characteristics. Given the uncertainty, subjectivity and ambiguity of human knowledge, crisis situations are also characterized by conflicting interests. In this article, we propose an approach based on fuzzy set theory to help decision-makers to find the collective decision considering weights of each member of the decision-making group. More specifically, the proposed approach uses new and innovative transformation of fuzzy numbers through α-level cuts. The key role in the transformation process is played by the shape and position of fuzzy numbers. Additionally, the Hamming distance will be used for the final interpretation of the results, in order to minimize the loss of information caused by defuzzification.

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