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  • Author: Zoltán Zéman x
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The Extended Functions of Strategic Controlling in Relation to the Value Creation of Sustainable Development

Abstract

Strategic planning is generally performed internally and particularly by the organization. Another, lesser discussed issue of non-adequate strategic planning is that corporate management is unable to outline its long term resources without it. Supporting and ensuring the feasibility of individual set-ups of this function, which is probably the most important of all, is without doubt an expanded task of strategic control. From the managers’ point of view, the time spent on managing and controlling the individual tasks is also a type of resource to be managed. The strategy is the subject of development on a regular basis – that is, also an expanded task of strategic control – and managers should always take it into consideration alongside the operational tasks, since the design, development and implementation of strategy are affected by high-risk events of the external environment. The mapping of sustainable development at the microeconomic level is part of corporate social responsibility. Sustainable development requires global thinking and action. This is reflected in the fact that, in their economic decisions, businesses should strive for the economical use of scarce resources, achieve a balance between resource development and preservation, and ensure an appropriate dialogue, the so-called “resource” of stakeholders. The aim of the paper is to demonstrate the role of controlling in sustainable development using theoretical modelling.

Open access
Study on the SRID Evaluation Framework of Agricultural Enterprises in China

Abstract

In recent years, the exposure of a series of environmental pollution incidents has made people focus on the corporate social responsibility (CSR). Social responsibility information disclosure system is, perfect or not, directly related to the success or failure of environmental protection. Application of environmental social responsibility can be more effective to do this work. The purpose of this paper is to construct an evaluation framework to help judge the quality of social responsibility information disclosure (SRID). Taking Chinese agricultural enterprises as a sample, this paper finishes two studies on the SRID evaluation framework social of agricultural enterprises. Firstly, through literature review and oral theme encoding, this paper establishes the SRID evaluation framework of agricultural enterprises for the first time at home and abroad. Secondly, the framework we established is verified through the expert opinion method, exploratory and confirmatory factor analysis. The SRID evaluation framework of agricultural enterprises we build includes fore elements and 12 indicators. The fore elements are content quality, total quality, presentation quality, utility quality, and the 12 indicators are objectivity, correctness, credibility, relevance, completeness, sufficiency, definition, intelligibility, conciseness, timeliness, adaptability, testability. The evaluation framework of our research gives a standard to evaluate the SRID, and can help to understand the quality of SRID of agricultural enterprises, and then evaluate how the agricultural enterprises fulfill their environmental and social responsibility. And through the evaluation of SRID by our framework, we can find the strength and weakness of the SRID and give advice to improve the quality of SRID.

Open access
Analysis of the Notes to the Financial Statement Related to Balance Sheet in Case of Hungarian Information-Technology Service Companies

Abstract

The main aim of the study to examine the extent to which the companies of a specific Hungarian sector fulfil their obligation to provide information in their notes to the financial statements as stipulated by the Accounting Act. Accordingly, it should be examined whether the notes to financial statements contains the required data regarding the balance sheets of companies investigated. For the analyses, it was used the notes to the financial statement of 8,226 companies with Hungarian headquarters, which are regulated by the Hungarian Accounting Act and which have information-technology services as the main business activity. It was investigated 95.78% of the financial reports containing the notes. The analysis was performed using text mining method, utilizing every available notes to the financial statement of the sector. Findings of the study reveal that the amount of published information shows greater and lesser differences and in many cases, the quantity of published data does not fulfil even the minimal obligations stipulated legally.

Open access