scholarly journals The Transformation of Competencies of Auditors in the Hotel Industry Concerning New Tendencies in the Development of the Audit Institute

2020 ◽  
Vol 12 (515) ◽  
pp. 319-326
Author(s):  
A. S. Koliesnichenko ◽  
Keyword(s):  
Management Accounting ◽  
Hotel Industry ◽  
Business Development ◽  
Competitive Advantages ◽  
Sustainable Business ◽  
Strategic Adaptation ◽  
Independent Subsystem ◽  
The Future ◽  
Key Competencies ◽  
Audit Activity

This article is aimed at: formulating the key competencies of auditors in accordance with modern directions of audit development; substantiating the need and disclosing the logic of implementation of strategic adaptation of the competencies of auditors of the hotel industry enterprises; determining the internal and external processes that impact the formation of strategic adaptation of the auditor’s competency system and the development of the audit institute in general. It is proved that the introduction of the latest innovative changes, methods and forms of organization of interaction between all subjects and institutes of audit activity will allow: to satisfy the interests of modern users of audit services and related areas of the hotel industry; to preserve competitive advantages in the industry; to provide guaranty for the sustainable business development. Taking into account the popular competencies caused by the new trends in the development of the audit will contribute to the substantiation and construction of the procedure for implementing strategic adaptation of the competencies of auditors of the hotel industry enterprises on the principles of adaptability, complexity and synergism. As a result, the set of competencies of the auditor is becoming more and more interesting and in demand for users of management accounting and reporting, acquires additional functions and tasks in the context of the development of the hotel industry. Under the influence of both the internal and the external processes, there is a further division of the audit institute into an independent subsystem of the hotel cluster. The results formulated in the course of the research allow us to state that in the future it will be expedient to analyze certain factors and components influencing the strategy of adaptation of the system of the auditors’ competencies.

scholarly journals Entrepreneurial Education in the Context of the Imperative Development of Sustainable Business

2020 ◽  
Vol 9 (4) ◽  
pp. 93
Author(s):  
Carmen Valentina Rădulescu ◽  
Sorin Burlacu ◽  
Dumitru Alexandru Bodislav ◽  
Florina Bran
Keyword(s):  
Entrepreneurship Education ◽  
Business Development ◽  
Collective Learning ◽  
Positive Contribution ◽  
Entrepreneurial Education ◽  
Sustainable Business ◽  
Future Directions ◽  
The World ◽  
The Future ◽  
Market Needs

Entrepreneurial education is one of the fastest growing areas in the world today, with a growing interest in academia, which allows the possibility of linking current labor market needs to academic theory. The purpose of this article is to make a positive contribution to the formation of future entrepreneurship programs, by analyzing existing curricula to identify potential educational gaps, as well as to identify the skills needed by students in the context of sustainable business development. This will allow entrepreneurial trainers to exchange ideas that facilitate collective learning and help inform researchers about the future directions of education. This article will focus on the analysis of existing entrepreneurship education at the international level, as well as on the development of suggestions on how entrepreneurship education can progress further, as a way of shaping the future development of the economy. Keywords: entrepreneurial education, sustainable business, sustainable development

Sustainability measures: a stakeholder focus beyond shareholders

2015 ◽  
Vol 11 (1) ◽  
pp. 17-31
Author(s):  
Carol-Ann Tetrault Sirsly
Keyword(s):  
Future Development ◽  
Design Methodology ◽  
Stakeholder Management ◽  
Development Strategies ◽  
Business Development ◽  
Sustainable Business ◽  
Content Type ◽  
Future Performance ◽  
The Future ◽  
Management Capabilities

Purpose – The purpose of this paper is to provoke a reflection on how sustainability may be measured to predict future performance to inform diverse stakeholders in their assessment of organizations. Design/methodology/approach – Conceptual. Findings – Propositions have been developed for considerations in elaborating future measures. Originality/value – A rigorous examination of the pertinence of current sustainability measures and assumptions has been carried out to provide a foundation for the future development of forward-looking sustainability measures. Integration of stakeholder management capabilities and environmental, social and governance measures to support sustainable business development strategies.

scholarly journals The formation and development of social responsibility of business: Ukrainian experience in a context of decentralization

2019 ◽  
Vol 61 ◽  
pp. 01018 ◽  
Author(s):  
Andrew Pochtovyuk ◽  
Victoria Semenikhina ◽  
Oksana Onyshchenko ◽  
Bogdan Ruban
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Business Development ◽  
Sustainable Business ◽  
International Standard ◽  
Current Trends ◽  
The World

The current trends of using the practice of social responsibility (SR) and sustainable business in the world and in Ukraine in particular have been considered by the authors. The researches of business social responsibility policy in the field of sustainable development considered as a single international standard have been made. As well as the prospects of social responsibility in business development in the context of power decentralization in Ukraine have been considered.

scholarly journals Sustainability, Store Equity, and Satisfaction: The Moderating Effect of Gender in Retailing

2021 ◽  
Vol 13 (2) ◽  
pp. 1010
Author(s):  
Antonio Marín-García ◽  
Irene Gil-Saura ◽  
María Eugenia Ruiz-Molina ◽  
Gloria Berenguer-Contrí
Keyword(s):  
Brand Equity ◽  
Consumer Satisfaction ◽  
Business Models ◽  
Moderating Effect ◽  
Mediating Effect ◽  
Retail Sector ◽  
Competitive Advantages ◽  
Sustainable Business ◽  
Sustainable Business Models ◽  
Discount Stores

Currently, sustainability emerges as a key element on which the development of competitive advantages for businesses is based. In the dynamic and turbulent environment in which retail companies operate, sustainable practices are posited as an opportunity for their progress and survival. Through this article, it is intended to advance the nature and dimensions of this construct and examine its influence on store equity and consumer satisfaction. Furthermore, this work analyses the moderating effect of gender on these variables and the mediating nature of brand equity in the development of consumer satisfaction. All this is developed through a quantitative study carried out on a sample of 510 consumers of different food retail commercial formats (hypermarkets, supermarkets, and discount stores) in Spain. The technique used for data analysis is partial least squares (PLS) regression. The results show the importance of sustainability and brand equity in the development of consumer satisfaction in the retail sector, with the intensity of its effects being a gender issue. On the other hand, brand equity is positioned as a key element thanks to its mediating effect between sustainability and satisfaction. All of this points to the need to move towards more sustainable business models.

METHODICAL BASES OF ASSESSING THE POTENTIAL FOR INCREASING THE COMPETITIVENESS OF ENTERPRISES

2018 ◽  
Author(s):  
Lilia Lesyk ◽  
◽  
Olexandr Yemelyanov ◽  
Oksana Musiiovska ◽  
Oksana Zhyhalo ◽  
...  
Keyword(s):  
Scientific Literature ◽  
Business Owners ◽  
Competitive Advantages ◽  
Economic Potential ◽  
Management Skills ◽  
Preliminary Assessment ◽  
Second Stage ◽  
The Future ◽  
Enterprise Competitiveness ◽  
The Competitiveness Of Enterprises

For most enterprises the main purpose of their activities is to obtain proper financial results. For this reason, management of the enterprises requires a preliminary assessment of their economic potential. In particular, this concerns the potential to increase the competitiveness of enterprises. The assessment of the enterprise competitiveness potential is a prerequisite for determining the reserves of increasing its competitive advantages. The competitiveness is to a large extent affected by the management skills of business owners and managers. In particular, this refers to the ability to develop and implement a scientifically based strategy of competitive struggle and to manage the factors that shape the competitiveness. Nowaday much attention is paid to the assessing the competitiveness of both individual products and enterprises that produce them. It is worth to mention that the issue of managing the enterprise competitiveness is studied by many scientists. At the same time, the issue of managing the competitiveness of enterprises in modern scientific literature is more focused on the problem of better use of the real enterprise competitive potential rather than the question of this potential developing. The objective of the paper is to establish the essence and justification of assessment indicators of the enterprises competitiveness potential. This potential captures the ability of enterprises to provide a certain level of competitiveness in the future. Therefore, the following main tasks were consistently solved: the essence of the competitiveness potential were determined; the general approaches to its assessment were proposed; regularities of managing the factors of the enterprises competitiveness formation were determined. A two-stage assessment of enterprise competitiveness potential is proposed. The first stage is the measurement of the existing level of competitiveness. At the second stage changes of the competitiveness indicators in the future are projected. Further research on the assessment of the competitiveness potential of enterprises requires the construction of formalized models of rotation of industry leaders as a result of technological changes.

scholarly journals COVID-19

2021 ◽  
Vol 5 (2) ◽  
pp. 1-13
Author(s):  
Sara Sarwari ◽  
Samina Huq ◽  
Tanvir Ahmed Minar
Keyword(s):  
Content Analysis ◽  
Research Methodology ◽  
Hotel Industry ◽  
Employment Opportunity ◽  
Secondary Research ◽  
Luxury Hotels ◽  
The Future ◽  
The Impact ◽  
Catastrophic Impact

The recent pandemic named COVID-19 has led to a worldwide panic as a consequence of its deadly nature. This pandemic has a catastrophic impact on the hospitality area, one of the world’s largest sectors that changed the employment opportunity of relevant people. The research investigates the impact of COVID 19 on the hotel industry, more precisely, on luxury hotels both in the global and Bangladesh perspectives. Furthermore, the research also examined the business recovery possibilities with the sustainability of this hotel industry in a dramatically changed world of post-COVID-19. Secondary research methodology as well as content analysis are used here to compile various information from published sources. In conclusion, this study will help to take precautions and apropos plan to recuperate any unavoidable circumstances in the future.

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