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New Articles – Business Administration and Management


FACTORS HINDERING THE CONDUCT OF AUDITS OF CORPORATE SOCIAL RESPONSIBILITY REPORTS: EVIDENCE FROM POLAND

Anna Bartoszewicz, Anna Rutkowska-Ziarko

In recent years, non-financial reporting has become a global practice used by businesses almost all over the world. Its dynamic development can be also recently observed in Poland, which is reflected in the growing number of corporate social responsibility (CSR) reports published voluntarily by enterprises. Their scope includes non-financial results obtained within the environmental, social and economic area and informs about the risk associated with the initiatives undertaken by companies. Although the data contained in CSR reports are informative to stakeholders and are used in the decision-making process, there is a certain concern that they may lack reliability (compare with Dal Maso et al., 2020). It is not out of the question that companies, while promoting their activities, will disclose only selected, usually positive, aspects of their operations. Therefore, it appears reasonable to subject the disclosures presented in CSR reports to an audit, which, in this context, means an independent and objective verification of the non-financial information contained in the report, and their attestation (confirmation) in terms of reliability.
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AN EMPIRICAL STUDY TO INVESTIGATE THE COERCIVE MANAGEMENT BEHAVIOR: EVIDENCE FROM ACADEMIA

Niusha Eivazzadeh, Halil Nadiri

During recent decades, with the rise of worldwide competition and globalization, the noteworthiness of recruiting and retaining qualified employees has become an important factor in the success of the education industry (Gong et al., 2018). In other words, managing human resources plays a crucial role in increasing the sustainable competitive advantages of a higher education institute. Such a role is more profound in the education industry due to the direct effect of human resources, which consist of academics, on customers, who are students. Although recruiting highly talented academics is a challenging issue for human resource managers, retaining them within the organization, in the long term, requires high efforts and intention as well. It is quite clear that progress in science and technology improves the human being’s quality of life. Developing knowledge is the main purpose of the higher education system, which will be fulfilled by educating capable scientists. Academics and scholars are responsible for accomplishing this main goal of the higher education systém in universities. Iran is one of the countries which plays an active role in contributing to universal knowledge and technology (Naderi & Safarzade, 2014).
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DO LINKS TO TAX HAVENS AFFECT COMPANIES’ FINANCIAL PERFORMANCE? THE CASE OF SLOVAKIA

Ľuboš Elexa, Michal Ištok, Lea Šlampiaková

Tax havens are both a controversial and thrilling area of research. Since the last financial crisis there has been a dramatic increase of research interest in this area. The most frequently researched areas in relation to tax havens can be divided into positive: for example, attracting more foreign direct investments (FDI), or potentially increased financial performance and productivity, and negative: for example, aggressive tax planning, money laundering or machinations in public procurements. The last decade’s research results suggest the value of a focus on negative outcomes: aggressive tax planning, related profit-shifting techniques, and the consequences of having anonymous ultimate beneficial owners (UBO). In the Slovak business environment, research on tax havens has been long neglected. In contrast to other jurisdictions, there are no academic studies that might inform improvements in tax legislation, or provide support for the Financial Administration of the Slovak Republic.
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THE COMPETENCY-BASED TRAINING & ASSESSMENT, AND IMPROVEMENT OF TECHNICAL COMPETENCIES AND CHANGES IN PEDAGOGICAL BEHAVIOR

Saba Khan, Rizwan Raheem Ahmed, Dalia Streimikiene, Justas Streimikis, Munsif Ali Jatoi

Teachers’ training is one of the critical and sustainable development goals in technical education & vocational training (TVET) to promote employability and up-gradation of expertise and skills to increase industrydriven education practices and competencies to up-to-date quality of training and education provision (Kennedy et al., 2021). However, the competency-based training & assessment (CBT&A) approach for improvement of teacher training is based on CBT&A curricula on requisite skills. The competency-based training & assessment (CBT&A) approach allows vocational education teachers to regulate updated resources and learning requirements better and efficient manner (Ahmed & Sayed, 2021). Professional development and continuous training of the teachers are vital for the implementation of competency-based training & assessment (CBT&A) delivery in Pakistan (Ahmed & Sayed, 2021).
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COMPARISON OF CREATIVE ACCOUNTING RISKS IN SMALL ENTERPRISES: THE DIFFERENT BRANCHES PERSPECTIVE

Zita Drábková, Martin Pech

Importantly, accounting is the mirror of all business activities undertaken by enterprises. Financial statements constitute an important source for decision-making by a wide range of internal and external users. The basic concept of accounting reports, which should provide reliable information for users, is the provision of a true and fair view of the situation and structure of assets, financing sources thereof, the structure of the equity capital and the enterprise’s financial state. Needless to say, accounting requires highly qualified expertise from its processors. The relevant accounting frameworks of the Czech accounting standards, Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IAS/IFRS) allow for a selection of accounting methods, assessments and estimates of certain accounting phenomena and processes. This approach is further supported by frequent changes of and amendments to accounting standards.
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