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Evidențe tehnice și operațiuni contabile specifice cooperativelor agricole (III)

Author(s): Paul C. Șchiopu / Language(s): Romanian Issue: 4/2022

Considering that, as regards the fast-growing agricultural cooperative sector (currently, approximately 4,000 agricultural cooperatives are registered), there are neither operating rules, nor works guiding the co-operators in the economic activity, we consider that the article hereby may be extremely useful both for them and the professional accountants working in the field. From the point of view of setting up, organization and functioning, agricultural cooperatives have certain particularities that differentiate them from the other entities in the market economy, this also being the reason why we deemed it necessary to deal with the organisation and management of registers, as well as of some accounting operations, grouping them into specific operations and joint operations of all types of agricultural cooperatives.

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YABANCI EL SENDROMU MU ÇİFT YÖNLÜLÜK MÜ? START-UPLAR ÜZERİNE ÇOKLU ÖRNEK OLAY ÇALIŞMASI

Author(s): Handan Deniz BÖYÜKASLAN,Belkıs ÖZKARA / Language(s): Turkish Issue: Sp. Issue/2022

One of the most critical problems affecting the survival of startups is that R&D projects cannot turn into income-generating products in a short time, or the projects take longer than expected. To overcome this problem, start-ups need to balance innovation and survival skills. In other words, they need to be ambidextrous. In this direction, the study aims to reveal how start-ups survive in R&D project investments that take a long time to turn into an innovation. In this context, multiple case studies from qualitative research methods were preferred in the study. Four start-ups were examined. The data were obtained from semistructured interviews with five people, four firm managers and, one employee. The findings show that start-ups have difficulties maintaining the balance between innovation and survivability due to limited resources. In other words, startups are not exposed to the alien hand syndrome, and they act ambidextrous, even if it is difficult. In addition, it has been determined that start-ups have turned to different areas that generate income in an easy and fast way to be ambidextrous.

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YÖNETİM YAZININDA PORTER HİPOTEZİNİN BİBLİYOMETRİK ANALİZİ

Author(s): Gökçe Akdemir Ömür / Language(s): Turkish Issue: Sp. Issue/2022

The outputs of intensive industrial production activities of enterprises are an important trigger in the occurrence of ecological problems on a global scale due to its role in the formation of cumulative accumulation in environmental pollution. The Porter Hypothesis offers an approach to reduce the role of businesses in this environmental pollution. It is observed that the concept of Porter Hypothesis is frequently studied in foreign literature due to its role as a catalyst in solving ecological problems. However, it is seen that this concept has been studied very little in Turkish management literature. In order to close this gap regarding the concept in Turkish literature, 43 publications in the field of management in the Web of Science (WOS) database were analyzed using the VOSviewer 1.6.16 program by bibliometric analysis that is a qualitative research method. According to the results of the research, while the Porter Hypothesis was first examined in the 1990s with a focus on macro conjectures such as sustainable development and economic outputs, towards the 2020s this concept tends to be associated with concepts such as innovation, green innovation, and eco-innovation at a micro level by considering it in terms of applications in business activities. The contribution of the study to the literature is both to help the concept to take place more in Turkish management literature and also to show how a comprehensive projection of the development of concepts can be interpreted with the Bibliometric Analysis Method, which is a new analysis method.

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SOSYAL ZEKÂNIN KARAR VERME STİLİNE OLAN ETKİSİNDE BİLİŞSEL ESNEKLİĞİN DÜZENLEYİCİ ROLÜ

Author(s): Almula Umay KARAMANLIOĞLU,H. Nejat Basım / Language(s): Turkish Issue: Sp. Issue/2022

Today, thinking abilities of individuals are shaped within cognitive frameworks and it plays a significant role in solving many problems. Individuals need to adopt the right decision-making styles to solve and manage problems effectively. Accordingly, the success of a decision-making process may be directly linked to social intelligence and cognitive flexibility. The main goal of the research is built upon the moderating role of the cognitive flexibility in the effect of level of social intelligence in each individual on decision-making styles. Data were gathered from 199 participants working in different sectors using survey method. In addition, the instruments were Decision-Making Style Scale, Tromso Social Intelligence Scale and Cognitive Flexibility Inventory. According to the results of the study, the cognitive flexibility has a moderating role in the effect of the level of social intelligence on decision-making styles.

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FARKLILIKLARIN ETKİLEŞİMİNDEN KAYNAKLANAN “KENAR ETKİSİNİN” ÖRGÜTSEL YENİLİKÇİLİĞE KATKISI

Author(s): Alev Atalay,Ünsal SIĞRI / Language(s): Turkish Issue: Sp. Issue/2022

Innovation is the most powerful tool to gain competitive advantage among rivals. Organizations are searching for the ways to create more innovative and creative ideas. The purpose of this study is to investigate the level of information exchange and the willingness of senior managers to share information with people outside their organization. Then use this information to build a model that can enable to benefit from the edge effect caused by the discussions of different individuals who comes from different disciplines on a specific subject, by using the non-governmental organizations established by businessman. Also to point at the benefits of sharing ideas by showing some examples from practice. Qualitative research methods were used, grounded theory and case study were applied in this study. Data was collected by using three different methods and analyzed with the help of computer-based program.

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GENELCİ Mİ, UZMAN MI? ÜST KADEME YÖNETİCİLERİN YÖNETSEL BECERİLERİ ÜZERİNE BİR ARAŞTIRMA

Author(s): Pelin ERDEN ÇEVİK,Dursun Bingöl / Language(s): Turkish Issue: Sp. Issue/2022

Based on Upper Echelons Theory, the aim of this study is to reveal whether CEOs (Chief Executive Officer) or general managers, who are the top managers of firms, are generalists or specialists in terms of managerial skills and how these characteristics are distributed according to sectors, based on their experiences throughout their careers. The managerial skills of the managers of the firms traded in the BIST 100 Index were evaluated with the General Skills Index developed by Custodio et al. (2013). Findings revealed that there are equal numbers of generalists (45) and specialist (45) CEOs. When the distribution of CEOs by sectors is examined, it is seen that the manufacturing sector is dominated by specialists and the financial institutions sector is dominated by generalist CEOs.

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DİJİTAL DÖNÜŞÜM VE LİDERLİK: SANAYİ SEKTÖRÜNDE BİR İNCELEME

Author(s): Ömür Nezcan ÖZMEN,Engin Deniz ERİŞ,Pınar Süral Özer / Language(s): Turkish Issue: Sp. Issue/2022

The concept of digital transformation, which has been used frequently in recent years, brings new concepts such as digital leadership to the agenda. However, the studies in the literature shows that there are deficiencies in terms of definition and classification, and there are not many qualitative or quantitative researches besides conceptual explanations. This study presents an examination of how digital transformation and digital leadership are interpreted, both at the individual and organizational level, for a corporate group involved in the digital transformation process. In the corporate group that are the subject of the research, it is seen that the importance of the concept of digitalization is understood both at the individual and organizational level, and in this context, the digital transformation process is considered as a strategic change management issue. It is noteworthy that all processes and employees are managed with a digital leadership approach, both while adapting existing organizational processes to digital and new business processes and applications.

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İŞTEN ÇIKARILANLARA DESTEK HİZMETİ (OUTPLACEMENT) ÜZERİNE NİTEL BİR ARAŞTIRMA

Author(s): Esin ERTEMSİR,Derya Çelik,Özge KOBAK,Zeynep Sinem NALBANTOĞLU / Language(s): Turkish Issue: Sp. Issue/2022

Businesses that dismiss employees for corporate reasons such as downsizing, merger, restructuring, or individual reasons such as poor performance use the Outplacement Services to minimise the negative effects of this difficult process. In this setting, career counseling, job placement assistance, interview coaching etc. may be provided. In this study, interviews were performed with senior HR managers from six organizations in Turkey that provide outplacement either in-house or through consultancy firms. Business-level data were analyzed using theme analysis and qualitative descriptive analysis based on the literature. The results show that this practice turned into a routine HR process by half of the participants, and the other half utilized it systematically after mass layoffs during economic downturns. Outplacement is thought to improve the business image for both internal and external stakeholders. The duration of the service is kept more limited due to the high cost when taken from consultancy firms.

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SYSTEM DYNAMICS MODEL LINKING DEMAND, EMPLOYMENT MOVEMENT BETWEEN SECTORS AND THE ECONOMY FOR THE SOUTH AFRICAN CONSTRUCTION SECTOR

Author(s): Kevin J. DUFFY,Obiora C. COLLINS,Thokozani S. SIMELANE / Language(s): English Issue: 2/2022

Several factors can influence the dynamics in demand and supply of skills for all employment sectors. Here the variable drivers for construction sector employment are taken to involve the demand for employment, choice of employment and the state of the economy. A dynamical model based on longitudinal data obtained from the Construction Education and Training Authority (CETA) of South Africa is used to predict the dynamics of future employment trends in the construction sector of South Africa. This paper argues for a system dynamics approach as both a conceptual and methodological tool for predicting employment trends. The relationship between economic growth, demand and employment movement between sectors are shown to impact employment in the construction industry. Knowledge of how these factors impact employment could help policy makers in their efforts to reduce unemployment.

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THE SOCIO-CULTURAL CONTEXT AND PREDISPOSITION TOWARDS ENTREPRENEURSHIP IN THE RURAL ENVIRONMENT

Author(s): Rariţa Mihail,Razvan C. Dinică / Language(s): English Issue: 12/2022

Rural entrepreneurship is a process of perpetual reinvention due to the physical, social, economic characteristics of the countryside. The purpose of this study was to analyze the influence that the micro-social environment – emphasis on values, attitudes, and trust relations – has on the tendency towards entrepreneurship in the rural environment of Galati

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EFFECT OF EMPLOYEE BENEFITS ON ORGANIZATIONAL GROWTH OF CONSUMER GOODS FIRMS IN NIGERIA

Author(s): Nonye Stella Agubata,Livinus Ikenna Okolo,Stephen Obinozie Ogwu / Language(s): English Issue: 3/2022

Employees have physical and emotional needs so the wellbeing of the workforce cannot be overlooked. This study examined the effect of employee benefits on business growth using a sample of ten consumer goods companies listed on the Nigerian Stock Exchange. The panel data used in this study is from the annual report of the individual companies from 2012-2019 and was analyzed using the Eviews. The study carried out descriptive statistics with undistorted original data; tests such as Pearson correlation and the variance inflation factor were also performed. Finally, the Pesaran CD test was used to check the cross-sectional dependence before estimating the panel regression, which corrected the cross-sectional dependence with Period SUR. The Fixed Effect regression result showed that gratuity, pension and medical allowance, which were the measures of employee benefits, had a positive significant effect on organizational growth (measured in terms of assets), The study, therefore, concludes that employee benefits in the consumer goods sector have a positive and significant effect on business growth, with the exception of the medical allowance. Therefore, the study recommends that business organizations trying to get the most out of employees for growth should initiate and improve the payment of benefits to employees and initiate and improve pension payment.

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Drivers of Sustainable Entrepreneurial Intentions in the Case of Serbian Students

Author(s): Renata Dana Nițu-Antonie,Emőke-Szidónia Feder,Kristina Stamenovic / Language(s): English Issue: 2/2022

The present research aims to establish the antecedents of sustainable entrepreneurial intention, having as reference theoretical framework the model of entrepreneurial event and the model of planned behavior, integrated and adapted to the context of sustainable entrepreneurship.At the level of investigated population, consisting of 150 students from two Serbian universities, the empirical results emphasized that: personality traits and environmental values are significant and direct predictors of behavioral characteristics; entrepreneurial education and behavioral characteristics have an indirect influence on sustainable entrepreneurial intention being mediated by the desire and feasibility of sustainable entrepreneurship perceived by respondents.As theoretical utility of the research, the current study is among the few that tried to integrate and expand two competing models in order to establish the antecedents of sustainable entrepreneurial intent. The research model adopted variables specific for the two models and integrated personality traits, environmental values and entrepreneurial education in order to establish direct and indirect determinants of sustainable entrepreneurial intention.At practical level, the validation of the research model emphasizes the utility of stimulating youth’ sustainable entrepreneurial intention and applicability for future academic research endeavors. In order to stimulate sustainable entrepreneurial intentions, the validated research model indicates to governmental and university decision makers the need to implement programs promoting environmental values and integrating sustainability into the entrepreneurial education of youth.

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Inconsistencies in the Perception of Fairness in the Workplace

Author(s): Matt ZINGONI / Language(s): English Issue: 2/2022

Based on fairness theory, I examine how employees’ perceptions of how fairly they are treated (i.e., perceived procedural justice for self) and their perceptions of how fairly other employees are treated (i.e., procedural justice for others) influence different dimensions of their work performance and their turnover intentions. Results suggest that employees are aware of and are influenced by both procedural justice for self and for others – and, for some outcomes, how much perceived justice for self and others differ. Employees were more likely to be altruistic toward their coworkers when they perceived that they were treated more fairly than others. They were more likely to engage in neglect when they were treated more (or less) fairly than others were treated. Whereas employees had the highest turnover intentions when they perceived low procedural justice for themselves and others, their in-role performance was only influenced by how fairly they were treated.

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Are Gamers Satisfied with Their Money Spent on Virtual Goods in Online Games? Understanding Gamers Satisfaction based on Perceived Values and Purchasing Motivation

Author(s): Muhammad Zhafir Afif,Prawira Fajarindra Belgiawan,Muhamad Abdilah RAMDANI / Language(s): English Issue: 2/2022

One's purchase of Virtual goods that can only be used in the virtual world becomes an exciting thing to explore further. Someone willing to exchange money in the real world for virtual goods in online mobile games indicates the value that makes users feel satisfied from purchases made continuously. This study aims to determine the values of virtual goods perceived by gamers and assess their satisfaction with purchasing virtual goods. The results indicate that users who purchased virtual goods in online mobile games fall into utilitarianism and hedonism. Utilitarianism means being influenced by functional, emotional, and social values. Hedonism, henceforth, refers to being influenced by functional and emotional values. Meanwhile, satisfied owning virtual goods are only found with hedonic purchasing motivation. In addition, perceived ease of purchase does not affect the repurchase of virtual goods. This study provides users' perceptions of virtual goods and helps developers determine the aspects and attributes of virtual goods that need to be considered so that users can be satisfied with their purchasing virtual goods.

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Evidences and Determinants of Zombie Firms: Implication on Economic Growth

Author(s): Felicia Anikpe NAIMO,Sunday Oseiweh Ogbeide / Language(s): English Issue: 2/2022

The study examined determinants of zombie firms using a sample of seventy five (75) listed non- financial firms in Nigeria. The correlation statistics, panel fully modified ordinary least squares (FMOLS) and panel ordinary least squares estimation methods were applied to analyze the data for the period 2012 to 2019. The study evidenced about 17.3% existence of zombie firms in the non-financial sector. Capital adequacy, interest coverage ratio, earnings before interest, and tax and firm age were found to be the key drivers of zombie phenomenon in the Nigeria clime. These drivers of zombie phenomena were also found to contribute adversely to the economic development of Nigeria, although the impact was not significant. The study concludes that the infiltration/prevalence of zombie firms causes a dragging effect on the economy of Nigeria. The study recommends that the regulatory authority should develop a framework with which firms with a zombie status can be monitored and managed in order to safe guide the interest of shareholders and the adverse implication on economic development. Firms whose performances are akin to zombie firms’ status should be encouraged by regulatory authorities to embrace mergers and acquisition schemes to avoid loss of shareholders wealth and the dragging effect on the economy.

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Gıda Tedarik Zincirinde Taşımacılık Maliyetlerinin Minimizasyonuna Yönelik Bir Vaka Çalışması

Author(s): Yasin Demirkan,İskender Peker,A. Cansu Gök Kisa / Language(s): Turkish Issue: 17/2022

It is very important for businesses to save on logistics costs for effective supply chain management. Studies show that the effect of transportation operations on the cost of an average product is 10%-20%. Therefore, any improvement in transportation will help reduce the cost and make an important contribution to the profit of the business. The aim of this study is to minimize the transportation costs of an outsourcing provider of a food company doing foreign trade in Samsun, which is the logistics base of the Black Sea Region. In this context, a Vehicle Routing Problem (VRP) model is developed. In the solution process, the heuristic Savings Algorithm is used because there is no constraint except capacity, the data is complete and there is no variable. The data is obtained from the bill of ladings formed by the company during the transportation of the products. The distribution of demands from customers is made two days a week. With the proposed solution algorithm, significant savings have been achieved in both route and transportation costs.

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Entelektüel Sermaye Bileşenlerinin Rekabet Avantajı Üzerindeki Etkisi

Author(s): Yasin Kiliçli / Language(s): Turkish Issue: 17/2022

This study aims to investigate the effect of intellectual capital (IC) components on competitive advantage (CA). In this study, the components of intellectual capital are human capital, structural capital, and relational capital. In this study, the questionnaire technique was used as a data collection tool. Data were obtained from a total of 220 participants. Data analyses and hypotheses were tested by structural equation modeling (SEM). As a result of the analysis, it has been understood that human capital and relational capital have a positive and statistically significant effect on competitive advantage. In addition, it is another important result obtained in the study that structural capital does not have a statistically significant effect on competitive advantage. Based on the results of this study, companies should understand the importance of the contribution of intellectual capital components in creating competitive advantage. In particular, companies should give due importance to structural capital, which plays an integrating role between human capital and relational capital, and in this direction, they should engage in activities that improve structural capital elements such as software systems, organizational structures, business processes, strategies, and license rights.

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Generation Z's Employer Branding and Their Correlation to the Intention to Apply for a Company

Author(s): Muthya ISLAMIATY,Neneng Nurlaela ARIEF,Khrisna ARIYANTO / Language(s): English Issue: 2/2022

Generation Z is currently entering the workforce and continually takes a significant role in companies. This contemporary era, more or less, affects Generation Z's work preferences. There should be a different approach to attracting Generation Z's top talent. Thus, organizations need to better understand Generation Z and design the most suitable employer branding dimensions. It distinguishes the company and its competitor and increases its competitive advantage in the market. The recruitment process is substantial because the success of attracting the best talent impacts the company's performance. This primary research objective is to generate an employer branding framework for Generation Z and seek the correlation to apply to a particular company in the Indonesian context. The Exploratory Factor Analysis (EFA) is employed to examine employer branding's dimensions for Generation Z, followed by Covariance-Based Structural Equation Modelling (CB-SEM) for theory testing and confirming the proposed research framework. The EFA involved 53 respondents, while 220 respondents participated in CB-SEM. This research revealed that the employer branding dimensions for Generation Z consist of economic, social, working culture, and environmental, and sustainability values. However, not all elements influence the intention to apply; economic and social values are the only two significant factors. Demographic and pandemic factors can influence the results. This research contributes to defining Generation Z's employer branding, especially in developing countries.

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An Analysis of the Liberalization Process of Gas Market for Household Consumers in Romania

Author(s): Alexandra Cătălina Nedelcu,Mihail Buşu / Language(s): English Issue: 2/2022

In this paper, the authors are making an analysis of the liberalization process of the Gas Market for the household consumers in Romania, based on the data collected from the natural gas suppliers as well as from the Romanian Energy Regulatory Authority in the field Energy (ANRE). The authors are analyzing the pre- and post-liberalization situation for household consumers, illustrated in terms of some basic indicators, namely the number of household customers from the regulated and competitive supply segment, the number of suppliers with domestic gas customers, the shares held by suppliers with domestic gas customers, as well as the number of present suppliers with natural gas offers. There were also identified clauses that lead to cost increase for the customer in case of change of supplier. The conclusions underline the fact that the process of liberalizing the supply of natural gas to the household has not had a significant impact on final customers, but it is rather a combination of other factors, such as: the low prices during the hot season may not induce a particular appetite for switching the current supplier, the natural gas offers made at the beginning of the liberalization process may not have been attractive enough to determine the change of the current natural gas supplier, and the low level of information provided by the gas suppliers. Our recommendations are that the suppliers should provide unique terms and conditions for their customers, and to present their offers in a clear, transparent, and concise manner.

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The Correlation between Motivation and Performance for Supervisory Roles

Author(s): Andrei PUNGAN,Georgiana Florina Ilie Popa / Language(s): English Issue: 2/2022

In a knowledge-based organization, the employees, as holders of intangible knowledge, play a particularly important role in these organizations, as they can foster productivity, creativity, and innovation that ultimately leads to high performance. The scope of our study is to see if a higher intrinsic motivation, tracked by using Charles Handy’s four “E” factors: effort, energy, excitement, and expenditure, is related to a higher organizational performance for supervisors in the Romanian branch of a multinational company. We have used a quantitative method, by administering a questionnaire, with Likert scale questions, to a sample of 57 supervisors, then correlating their score with the performance score they have obtained from their direct supervisor. The results revealed that there is undeniably a connection between the importance that employees are self-imposing on the “E” factors when they are in pursuit of achieving organizational goals, that is, bringing a higher organizational performance.

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