Mohammed Nazim Uddin, Mosharrof Hosen, Mustafa Manir Chowdhury, Tanbina Tabassum, Manjurul Alam Mazumder
Corporate governance has been a critical issue focused by regulatory bodies, policymakers, and academicians to improve the economic and sustainability conditions in developing countries for over a decade (Brown et al., 2011; Wintoki et al., 2012; Claessens, 2006). Additionally, the collapse of corporate governance has compromised the government legally, financially, and economically, resulting in a lack of accountability in Bangladesh. An organised financial system includes proper asset allocation, fund abuse prevention, minority interest protection, and timely dividend payment to improve the corporate governance system and enable corporate laws to enhance firm value (La Porta, 2006). In a competitive global market, a robust regulatory framework is required to mandate organisational compliance involving policies and procedures to ensure accountability (Uddin et al., 2019).
Mohan Saini, Denisa Hrušecká
Logistics has become one of the key vertical in the organization and as an important industry for an economy as a whole. It plays an important role in the economic development of a country, including various infrastructure development to support and enhance manufacturing and other sectors. The economy has to perform efficiently in this sector for supporting a growth in all other sectors. To provide a visibility on the same, World Bank publishes index for providing visibility on the performance and scope for improvement in logistics sectors of economies. This index is known as logistics performance index and this has been included in this study for understanding the effect on economic development of the country along with the logistics cost.
Olga Revutska, Kateřina Maršíková
Today, the concept of agile is increasingly associated with the success of companies. It is not only about project management but also elements of agility support success in today’s dynamic business environment. The attitude to agility may vary from generation to generation. At present, Generation Y (also called as Millennials) is increasingly represented on the labour market not only among employees but also in managerial positions. The Millennial generation has now become the largest generational cohort in the workforce. As Millennials become more prevalent in organisations and in management, there is a need to understand how these persons will manage the incoming generation of workers, how Millennials will want to be managed in the future (Crocitto & Youssef, 2003). The aim of the authors is to explore this issue concerning elements of agile management.
Agnieszka Bieńkowska, Katarzyna Tworek, Anna Zabłocka-Kluczka
Controlling is a method, which is most often used in contemporary organizations (Bieńkowska & Zgrzywa-Ziemak, 2011; Tworek, 2019c). “Importance of controlling increased sharply” (Guenther, 2013, p. 272), which in practice is confirmed by the growing number of job offers for controllers, and in theory by the number of academic centers dealing with this subject (Schäffer & Binder, 2008). However, it is still considered by many as “a concept that is still subject of many controversies” (Mocanu, 2014, p. 62), and the diversity in the perception of this method is confirmed, among others, by information in the job announcements appearing on the job market (Behringer, 2011). The multi-threaded history of controlling promotes differences in the perception of controlling in the world, as well as the relative diversity of controlling solutions in organizations (e.g. Horvath, 2002).
Cristina Gabriela Cosmulese, Marian Socoliuc, Marius-Sorin Ciubotariu, Veronica Grosu, Dorel Mateş
The shortcomings in traditional financial reporting have become more than obvious, if we look at the results of different researches or studies in the field, but especially according to the thesis supported by Robert Eccles, from Harvard Business School, which shows that only 25% of the market value of a company can be attributed to its accounting value, the rest of 75% coming from the evaluation of the value created by IA (such as strategies, product innovation, customer loyalty, future profits, goodwill, etc), which are fully accounted for only extraordinary events, such as acquisitions and mergers of companies, or the sale of their subsidiaries (Eccles, 1991). Thus, only a small part of the factors that contribute to the creation of value are identified and presented in the reporting used by investors, which obviously creates an obstacle in understanding the mechanisms of value creation, taking into account the strategic importance of IA.