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Darja Kukovec, Matjaž Mulej and Simona Šarotar Žižek

Abstract

Successful internal communication in an intercultural environment depends on the organizational culture, business environment, social responsibility, and leaders’ skills. Thus, internal communication and employee adaptation to changing business environments ask what a successful socially responsible internal communication requires. This contribution discusses theoretical foundations of qualitative research, how the organizational culture can define which direction the organization should chose to attain social responsibility, and how internal communication can improve understanding of professional language and be decisive in a working environment. The generated model offers insights into understanding social responsibility and organizational culture to improve internal communication.

Open access

Robert Horvat

Abstract

In the study, three selected personality traits were tested for their impact on Slovenian accountants’ attitudes toward accounts manipulation behavior. The main objective was to investigate if personality plays a role in how Slovenian accountants think and feel about this ethically problematic business practice. Responses from 310 chief accounting officers of Slovenian medium- and largesize companies were gathered via electronic survey, and correlational and regression analyses were performed to investigate relationships between selected personality traits and participants responses to the scenario, thus depicting accounts manipulation behavior in violation of generally accepted accounting principles. Only two of the observed personality traits (Machiavellianism and agreeableness) were found to be statistically significantly related to accountants’ attitudes, while the third one (locus of control) shows no such relationship. For both, Machiavellianism and agreeableness, the direction of the relationship with accountants’ attitudes is the same. The higher the levels of accountants’ Machiavellianism and agreeableness, the more positive their attitude toward observed accounts manipulation behavior.

Open access

Maja Rožman, Sonja Treven and Marijan Cingula

Abstract

The main objective of the paper is to determine the impact of behavioral symptoms of burnout of older employees on their work engagement in large- and mediumsized companies in Slovenia. The research is based on the implementation of a factor analysis by which we wanted to reduce the large number of variables into a smaller number of factors. With those factors, we performed a simple linear regression. Based on the results, we confirmed the hypothesis that behavioral symptoms of burnout of older employees have a statistically significant negative impact on their work engagement. Well-being of employees of varying ages in the workplace is key for long-term effectiveness of companies. From this point of view, companies should apply appropriate measures to reduce burnout as well as to contribute to employees’ well-being and better workplace performance, which is reflected in work engagement of employees.

Open access

Vito Bobek, Anita Maček, Sarah Bradler and Tatjana Horvat

Abstract

To intervene against discriminatory in the workplace is tremendously important because discriminatory practices have an enormous economic impact, along with a severe impact on psychological health, which can result in illnesses such as depression and burnout. Such intervention requires a multidimensional approach, including the whole organization and a systematic procedure. The aim of this paper is to offer suggestions on how to reduce discrimination in the workplace in Austria and Taiwan. To reach this aim, a qualitative study was conducted. It showed that education, active positioning of companies, leadership and diligent selection of employees, discussion and analysis, psychological support, governmental policies, and aspects of language and talking gender-wise are the most important steps to decrease or eliminate discrimination in the workplace.

Open access

Jelena Nikolić and Dejana Zlatanović

Abstract

Respecting the importance of corporate governance (CG), particularly various corporate governance mechanisms for improving corporate social responsibility (CSR) activities, the paper highlights relevant CG–CSR synergies from the perspective of systems thinking. The paper further aims to demonstrate the ways in which selected systems methodologies can support CG–CSR synergies. Accordingly, we selected appropriate systems methodologies, such as dialectical systems theory, soft systems methodology, and system dynamics. We defined the dialectical system, consisting of essential corporate governance mechanisms, which contribute to CSR; we also identified the key stakeholders and their perceptions of CG–CSR relations through CATWOE analysis; thus, the appropriate root definition and conceptual model, including the activities that are relevant for CG–CSR relations, were developed. Developed systemic framework provided a relevant methodological support to highlight the various issues of corporate governance, such as institutional framework, market for corporate control, ownership structure, board structure, and their contribution to CSR.

Open access

Tomaž Lešnik, Timotej Jagrič and Vita Jagrič

Abstract

The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration. Regarding the latter, the number of audits being performed and the effects of audit activity (tax yield) have been considered. The results of the analysis support the thesis that the tax gap is reduced in conditions of economic growth. The fiscal administration measures showed the desired effect. An important factor lowering the gap was proven to be the number of (VAT) audits. A similar impact on the tax gap, although considerably smaller, was found to have effects of an audit. Audit planning might be considered as guidance for fiscal policies to lower the tax gap.

Open access

Polona Tominc, Maruša Krajnc, Klavdija Vivod, Monty L. Lynn and Blaž Frešer

Abstract

Changes regarding the importance of graduates’ competences by employers and changes of competences themselves are to a great extend driven by the technological changes, digitalization, and big data. Among these competences, the ability to perform business and data analytics, based on statistical thinking and data mining, is becoming extremely important. In this paper, we study the relationships among several constructs that are related to attitudes of economics and business students regarding quantitative statistical methods and to students’ intention to use them in the future. Findings of our research provide important insights for practitioners, educators, lecturers, and curricular management teams.

Open access

Ksenija Dumičić, Ivana Skoko Bonić and Berislav Žmuk

Abstract

The aim of this paper is to analyse the influence of the development level indicators on the e-commerce, i.e. on the online purchase by individuals, in selected European countries in 2013. In the analysis, the main variable under study and all the independent variables are included as standardised. Based on nine variables, the principal component analysis with varimax rotation was performed and the two extracted factors were used as the regressors in the multiple regression analysis. In the regression model both components, Factor 1, which includes seven variables, called Prosperity, Investing in Education and IT Infrastructure, and Awareness, and Factor 2, comprised of two variables, called IT Skills, are statistically significant at the significance level of 1%. Both factors show a positive correlation with the online purchase of individuals. Inclusion and analysis of distributions and impacts of even nine independent variables, which make up two distinct factors affecting the e-commerce, make a new contribution of this work.

Open access

Magda Zupančič

Abstract

In developed economies, where the work input exceeds the physical input, the lack of harmonised and standardised rules of human capital assessment is visible. The mentioned indicates the deficit of an important part of the comprehensive value-added assessment. What do we lose by ignoring the important part of the employee’s value added in the working process? Companies underestimate the employee’s human capital input. Consequently, society typically does not recognize invisible sources of value added in companies. The goals of this article are to highlight the missing human capital (HC) element at the company level assessment and to raise the awareness about its importance. By analysing existing methods of coping with the mentioned challenge, no harmonised solution is evident. By the increasing share of the service sector, emphasis on the HC element should be monitored more closely. The article focuses on the missing and invisible human capital elements in the framework of the value added; it offers suggestions for inclusion of the human capital factor in the process of company’s value added assessment as well as reflections on further steps in this direction.

Open access

László Harnos

Abstract

The main aim of this paper is to identify the underlying reasons for the cyclical nature of the Hungarian housing market, in particular the business cycles, the construction, and market participants’ expectations. Our research was conducted based on analysis of statistical data and of the housing market indices. As a result, it can be stated that cyclic behaviour of the housing market may be explained primarily with business cycles, but state subsidies and mortgages also affect the variations. Accordingly, the increasing lending and the high amount of subsidies can generate a price bubble. The supply of second-hand dwellings looks more flexible compared with that of new ones. However, the expectations of market operators do not have a demonstrable effect on the housing market.