scholarly journals Academic aspects of management accounting and controlling in Poland since the 1990s

2017 ◽  
pp. 0-0
Author(s):  
Anna Szychta ◽  
Justyna Dobroszek
Keyword(s):  
Management Accounting ◽  
Academic Research ◽  
Further Education ◽  
Form Perception ◽  
Literature Study ◽  
German Speaking ◽  
University Level ◽  
Anglo American ◽  
The Impact ◽  
American Concept

Academic aspects of management accounting and controlling in Poland since the 1990s Management accounting (MA) systems in enterprises in Poland are shaped by numerous economic and institutional factors. Normative drivers such as teaching at the university level, academic research and publications of Polish academics (which are, in turn, influenced by the development of MA and con-trolling in Western countries) are of major importance. The aim of the paper is to recognize and present the scope of the impact that the Anglo-American concept of management accounting, and the controlling concept according to the approach in German-speaking countries, have had on the academic aspects of MA in Poland since 1990. The authors answer in the paper six explorative research questions. The basis for the answers to these questions is a literature study, a review and thematic classification of articles concerning MA and controlling, published in the two main Polish journals in this area, and a survey conducted by the authors among heads of accounting departments at universities and other entities of further education in Poland. The paper provides arguments confirming that there is no uni-form perception of the relationship between MA and controlling among Polish accounting researchers, that research topics in Poland are dominated by the Anglo-American concept of MA, and that educa-tional programs on accounting at university level have a preference for the term management account-ing, although they also offer courses on controlling.

scholarly journals Creating values for stakeholders as a goal of a modern corporate enterprise

2013 ◽  
pp. 467-481
Author(s):  
Vladimir Zakic
Keyword(s):  
Comparative Analysis ◽  
Economic Crisis ◽  
Value Creation ◽  
Developed Countries ◽  
Major Stakeholder ◽  
American Model ◽  
Anglo American ◽  
The Impact ◽  
American Concept ◽  
Dominant Influence

The goal of this paper is to present a comparative analysis of two value creation concepts applied in most developed countries: Anglo-American concept of shareholder value creation and the Continental model of stakeholder value creation. In shareholder systems, also known as Anglo-American model, shareholders exert dominant influence. In major stakeholder systems, marked as Continental model, influence is shared between large shareholders, employees, customers and suppliers. The aim of this paper is to analyze the impact of globalization and economic crisis on the goals of corporate enterprises, which have largely led to convergence of two opposing value creation concepts.

scholarly journals Toward Cognitive Management Accounting

2020 ◽  
Vol 12 (12) ◽  
pp. 5108 ◽  
Author(s):  
Olga Pilipczuk
Keyword(s):  
Labor Market ◽  
Cognitive Abilities ◽  
Information Technologies ◽  
Management Accounting ◽  
Literature Study ◽  
Current Management ◽  
Management Accountant ◽  
Cognitive Information ◽  
Analytic Skills ◽  
The Impact

This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

scholarly journals Anglo-American governance adoption in non-Anglo-American settings

2019 ◽  
Vol 34 (4) ◽  
pp. 486-514 ◽  
Author(s):  
Geofry Areneke ◽  
Fatima Yusuf ◽  
Danson Kimani
Keyword(s):  
Firm Performance ◽  
Emerging Economies ◽  
Academic Research ◽  
New Institutional Economics ◽  
International Governance ◽  
Structured Interviews ◽  
Content Type ◽  
Governance Practices ◽  
Anglo American ◽  
The Impact

Purpose Albeit the growing academic research on emerging economies corporate governance (CG) environments within accounting and finance literature, there exists a dearth of cross-country studies using a qualitative approach to understand practitioners’ behaviour vis-a-vis diffusion of international CG practices in emerging economies. This study aims to fill this oversight through a comparative analysis of the divergence and convergence of CG systems operational in three emerging economies (Cameroon, Kenya and Pakistan) while highlighting different institutional and contextual impacts on behaviour of governance actors. The paper uses an interface between critical realism and new institutional economics theory to explore the implementation and execution of CG in Cameroon, Kenya and Pakistan. Design/methodology/approach The study analysed 24 in-depth semi-structured interviews and conducted with key governance practitioners across the three countries. Findings The findings show that CG implementation processes in Cameroon, Kenya and Pakistan are nascent and driven by international forces rather than local initiatives. CG lacks institutional identity across the three countries as regulatory coercion acts as a key driver for CG adoption and practitioner accounts are mixed regarding the impact of CG on firm performance. Practical implications The paper evidences that the lack of governance identify, compliance and slow implementation process of governance regulations and its impact on firm performance in emerging economies is caused by the fact that local institutional characteristics prevalent in these economies may not be suitable for a “copy and paste” of Western form of governance regulations. Furthermore, governance actors do not see the relevance of recommended CG practices except as a regulatory burden. Originality/value The paper contributes to close the lacuna in the seemingly little qualitative comparative study that has examined practitioner’s perception vis-à-vis the diffusion of international governance practices in emerging economies. Specifically, it uncovers how different institutional and contextual factors impact on the behaviour of governance actors and how their behaviours may constrain adoption, implementation and compliance with recommended governance practices.

Pengaruh Konversi Lahan terhadap Strategi Pemanfaatan Modal Nafkah Rumah Tangga Buruh Tani

2020 ◽  
Vol 4 (3) ◽  
pp. 407
Author(s):  
Hesti Prastiwi ◽  
Martua Sihaloho
Keyword(s):  
Qualitative Data ◽  
Rice Fields ◽  
Livelihood Strategies ◽  
Quantitative Approach ◽  
Survey Method ◽  
Land Conversion ◽  
Literature Study ◽  
Irrigated Rice ◽  
Sustainable Food ◽  
The Impact

Lahan merupakan salah satu sumber daya agraria yang sangat penting bagi petani dikarenakan lahan merupakan salah satu sumber untuk bertahan hidup. Sesuai dengan Undang-Undang Dasar Nomor 41 Tahun 2009 tentang Perlindungan Lahan Pertanian Pangan Berkelanjutan. Pembangunan yang terjadi di Indonesia semakin masif, menimbulkan konversi lahan bersifat permanen ketika lahan sawah beririgasi berubah menjadi kawasan pemukiman atau industri. Konversi lahan yang terjadi menyebabkan hilangnya beberapa atau seluruh modal nafkah yang ada. Perubahan modal nafkah ini akan mengakibatkan perubahan strategi nafkah petani. Penelitian ini bertujuan untuk menganalisis dampak konversi lahan terhadap strategi nafkah dan pengaruh pemanfaatan  modal nafkah  terhadap strategi nafkah rumah tangga. Lokasi penelitian ini yaitu Desa Pasirgaok, Kecamatan Rancabungur, Kabupaten Bogor. Metode yang digunakan untuk menggali fakta, data, dan informasi dalam penelitian adalah pendekatan kuantitatif melalui metode survei dengan kuesioner yang didukung oleh data kualitatif melalui wawancara dan studi literatur hingga diperoleh hasil bahwa dampak konversi lahan mempengaruhi modal dan strategi nafkah.Kata Kunci: buruh tani, konversi lahan, modal nafkah, strategi nafkah=====ABSTRACTLand is one of the most important agrarian resources for farmers because land is one source of livelihood survival. According to Constitution Number 41 Year 2009 on concerning The Protection of Sustainable Food Agriculture. The development that is taking place in Indonesia is increasingly massive leading to permanent land conversion when technical irrigated rice fields change into residential or industrial areas. The land conversion that occurs causes a loss of some or all existing livelihood asset. This change in livelihood asset will result in a change in farmers livelihood strategies. This study aims to analyze the influence of the impact of land conversion towards livelihood strategies and the influence of the utilization of livelihood asset towards the livelihood strategies households. The location of this research is Pasirgaok Village, Rancabungur District, Bogor Regency. The method used to extract facts, data, and information in the research is the quantitative approach through survey method with questionnaires supported by qualitative data through interview and literature study until it is obtained that the impact of land conversion towards landless farmer household’s assets and livelihood strategies.Keywords: land conversion, landless farmer, livelihood asset, livelihood strategies

Intertroupe Rivalries

2018 ◽  
Author(s):  
Ian Woodfield
Keyword(s):  
Low Countries ◽  
Habsburg Monarchy ◽  
German Speaking ◽  
The Impact

Joseph II’s failed scheme to swap the Austrian Low Countries for Bavaria provoked the formation of a league of states opposed to this reconfiguration of Europe. In order to repair the damage done to his reputation in the German-speaking world, he reinstated the recently disbanded Singspiel, so that it could compete with the Italian troupe. A lighthearted contest in the Orangerie at Schönbrunn inaugurated two years of intense operatic rivalry. Thanks to Dittersdorf’s hit success Der Apotheker, which overshadowed the impact of Figaro, the German party established an early ascendancy, but the Italians struck back with an opera featuring Spanish fashion. Martín y Soler’s Una cosa rara was greeted with storms of applause at its premiere on the name day of the fiancée of Archduke Franz, second in line to the Habsburg Monarchy.

scholarly journals Digital Addiction: Systematic Review of Computer Game Addiction Impact on Adolescent Physical Health

Electronics ◽  
2021 ◽  
Vol 10 (9) ◽  
pp. 996
Author(s):  
Norshakirah Aziz ◽  
Md Jan Nordin ◽  
Said Jadid Abdulkadir ◽  
Muhammad Muhaimin M. Salih
Keyword(s):  
Physical Health ◽  
Computer Games ◽  
Relevant Literature ◽  
Primary Objective ◽  
Extensive Literature ◽  
Literature Study ◽  
Computer Gaming ◽  
Digital Addiction ◽  
The Impact ◽  
Malaysian Adolescents

The advancement of technology has enabled powerful microprocessors to render high-quality graphics for computer gaming. Despite being intended for leisure purposes, several components of the games alongside the gamer’s environmental factors have resulted in digital addiction (DA) towards computer games such as massively multiplayer online games (MMOG). Excessive gaming among adolescents has various negative impacts on an individual. However, only a few researchers have addressed the impact of DA on physical health. Thus, the primary objective of this research is to study the impact of DA on physical health among Malaysian adolescents. This study focuses on Malaysian adolescents of ages 12–18 years old who are addicted to computer games, specifically the MMOG. The methodology used for the study involves focus group discussions (FGD) and extensive literature study. The FGD sessions have involved both medical experts and game experts. The outcome of FGD discussion is recorded and justified with the existing relevant literature from high-impact journals, theses, conferences, books, and reports. This paper provides evidence of five physical health impacts of DA associated with adolescents. The factors of DA, the addiction components existing in MMOG computer games, and the DA health risk assessment are presented in the results section. Based on the study, it is concluded that DA among Malaysian adolescents can cause various impacts on physical health such as obesity, back pain, and neck pain, orthopaedic/joint muscle, eyesight problem, hearing problem, as well as physical inactivity.

scholarly journals The Impact of CSR on the Capital Structure of High-Tech Companies in Poland

2021 ◽  
Vol 13 (10) ◽  
pp. 5467
Author(s):  
Barbara Grabinska ◽  
Dorota Kedzior ◽  
Marcin Kedzior ◽  
Konrad Grabinski
Keyword(s):  
Capital Structure ◽  
Financial Reporting ◽  
Academic Research ◽  
Debt Financing ◽  
High Tech ◽  
High Tech Industry ◽  
Reporting Practices ◽  
Csr Reporting ◽  
The Impact ◽  
The Capital Structure

So far, CSR’s role in the high-tech industry is not fully explained by academic research, especially concerning the most burdensome obstacle to firms’ growth: acquiring debt financing. The paper aims to solve this puzzle and investigate whether young high-tech companies can attract more debt by engaging in CSR activity. To address the high-tech industry specificity, we divided CSR-reporting practice into three broad categories: employee, social, and environmental and analyzed their impact on the capital structure. Our sample consists of 92 firm-year observations covering the period 2014–2018. Using a regression method, we found out that only employee CSR plays a statistically significant role in shaping capital structure. We did not find evidence for the influence of the other types of CSR-reporting practices. The results suggest that employees are the key resource of high-tech companies, and, for this reason, they are at the management’s focus. This fact is visible at the financial reporting level and, as we interpret results, is also considered by credit providers. In a more general way, our results suggest that firms tend to choose CSR based on the importance of crucial resources.

scholarly journals Sustainability of Food Placement in Retailing during the COVID-19 Pandemic

2021 ◽  
Vol 13 (11) ◽  
pp. 5956
Author(s):  
Jelena Končar ◽  
Radenko Marić ◽  
Goran Vukmirović ◽  
Sonja Vučenović
Keyword(s):  
Supply Chain ◽  
Academic Research ◽  
Food Prices ◽  
Future Research ◽  
Retail Sector ◽  
Western Balkans ◽  
Skilled Workers ◽  
Empirical Survey ◽  
Definition Of ◽  
The Impact

This work aims to define the impact of different indicators on the sustainability of food placement in the retail sector, during periods of crisis and emergencies, such as the COVID-19 pandemic. An empirical survey conducted in the Western Balkans (WB) region showed that indicators such as developed infrastructure, consistency, and transparency of the supply chain, skilled workers, costs, food safety, food prices, energy consumption, and changes in consumer needs are statistically significant since they affect the sustainability of food placement in the retail sector. As food placement and the retail sector itself are inseparable from other participants in the food supply chain (FSC), an analysis was conducted at the level of all FSC sectors. The results showed some deviations viewed individually in the sectors of production, physical distribution, wholesale, and retail, and in selected Western Balkan countries. Based on the results obtained, the sustainability model of food placement in the retail sector has been defined. The model will serve as the basis for defining the set of measures and incentives that competent institutions and FSC management need to undertake, to minimize the impact of indicators that endanger sustainability. The originality of the study lies in the fact that it fills the research gap that exists in this subject matter in academic research and studies in the WB region. In addition, some indicators important for food placement have been precisely isolated, with the definition of the intensity of their impact, observed overall at the level of the entire FSC as well as by individual sectors. Guidelines and suggestions for future research are listed in the paper.

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