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Beyond Budgeting – A Fair Alternative for Management Control? - Examining the Relationships between Beyond Budgeting and Organizational Justice Perceptions

Abstract

Since the seminal work of Chris Argyris research has realized that the design of Management Control Systems (MCS) has a significant impact on the social framework of an organization. This influence has been discussed in literature for decades. But there has been no holistic alternative for budget related MCS until the development of Beyond Budgeting (BB). Even though BB proponents claim that BB empowers organizations to become more adaptable, efficient and fair and is able to reduce unethical behaviors, BB has not been adopted by a considerable amount of organizations. One reason for this conservative attitude of organizations might be the lack of a framework that makes it possible to assess the possible advantages of BB for a specific organization. Current research suggests evaluating MCS in terms of their impact on organizational justice perceptions. Building on these new empirical findings, our paper tries to contribute to a better understanding of the potential advantages and disadvantages of BB by assessing the impact of BB characteristics on organizational justice perceptions. After identifying BB core characteristics, these characteristics are assessed regarding their impact on organizational justice perceptions. Partial least squares regression is applied to evaluate the relationship between BB core characteristics and organizational justice perceptions. Our results suggest that applying BB might enhance informational and interpersonal justice perceptions and therefore be beneficial for knowledge-based organizations.

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Possible Impact of Facebook’s Libra on Volatility of Bitcoin: Evidence from Initial Coin Offer Funding Data

://www.smh.com.au/business/companies/facebook-currency-clearly-a-threat-to-big-banks-finance-sector-20190619-p51zaj.html >, [accessed June 21, 2019]. 45. Yermack, D. (2015). Is Bitcoin a Real Currency? An Economic Appraisal // Handbook of Digital Currency. Academic Press. pp. 31–43. doi: https://doi.org/10.1016/b978-0-12-802117-0.00002-3 . 46. Zagorsky, J. L., (2019). Facebook Claims Libra Offers Economic Empowerment to Billions – an Economist is Skeptical. The Conversation. Internet access: < https://theconversation.com/facebook-claims-libra-offers-economic-empowerment-to-billions-an-economist-is-skeptical-118982 >, [accessed June 21, 2019]. 47

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Taxation in Cesee Countries – Similarities and Differences

Abstract

The characteristics of fiscal revenues are the ones that demonstrate their importance for the formation of public financial resources, being considered as a product of historical development of the state. Numerous studies and researches on the taxes action in financial, economic and social level emphasized the link between fiscal policy, growth and level of development of a country. In this context, through this article, by presenting some general coordinates of taxation in countries of Central, Eastern and Southeast Europe (CESEE countries) we will identify the similarities and differences concerning the taxation system and the impact of taxation on the socio-economic development. Without claiming an exhaustive approach, we consider that issues outlined highlight in which country taxation is a stimulating factor for economic growth and development, so that good practice be elements worthy of consideration.

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Creating talent pools through coopetition: a case study on vocational training programs in Romania

Abstract

The Romanian economy has prospered in the last years, and as a result, economic players claim today the scarcity of skilled workforce in the country. Many reasons have been mentioned for this: a dysfunctional labour market, saturated economic regions, demographic decline, migration, not adequately skilled workers. Therefore, it is crucial activating participation at an early stage to grow future skilled workforce as insufficiency of skilled human resources can limit economic growth. Talent management and talent pool growth have been concentrated on star talent acquisition and the development of new in -house talent processes. Rather slow has been the advance in generating new talent pools from an inter-firm cooperative approach. This work will make an initial approach to close this gap in research by studying the creation of talent pools through coopetition in the private sector as mean to an end to growing workforce supply. The concept is studied based on a case study that focuses on two private Vocational Education Training programs of two industries in Romania namely retail and manufacturing. The study shows that new talent pools can be grown through a coopetitive environment given harsh environments and limited resource capabilities of the firms.

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The need for digital and soft skills in the Romanian business service industry

Abstract

The Romanian Business Service Sector developed fast in the last decade. Today it employs more than 120 000 Head Counts and continuously grows. However, companies claim not to get the right skills from employees to pursue the digital transformation from a mere service sector towards a more value-added service. Since it has a very young working population with an average age between 26 and 35 years, it is increasingly important to review the employability skills needed by this industry to safeguard the continuation of the sector. So far, Romanian studies have been deducted reflecting the skills needed from the sector. In the first instance, these studies used the questionnaire methodology or global surveys mostly on a very holistic view (ABSL, 2017; Boşcor and Băltescu, 2014). This paper shows a new approach by deriving the skills needed by employers from their own database: job descriptions of entry positions published in companies or job boards were analyzed within a specified period, allowing an accelerated approach to defining skills needed without a too high time delay given the rapid progressing digitalization. The job descriptions are analyzed by using the method of qualitative content analysis according to Mayring (2014) using specific criteria based on the literature review of employability skills. Key findings confirm demand for hard skills such as languages and IT skills such as Office Suits, Development Environments as well as higher demand for soft skills especially analysis and problem solving induced by digitalization.

Open access
Digital Divide in Poland: An Exploration of Some Sociological Impacts of Personal Computer Possession, Internet Use and PC Proficiency

Abstract

Purpose: The purpose of this research was to analyze correlates of access to, use of and skills with PC and Internet tools with social characteristics such as occupational category, income and other indicators of status.

Methodology: The research reported here presents trend analysis and multiple regression results based on nationally representative samples of Poles collected in 2003 and 2008. The data are from the Polish Panel Study (POLPAN) collected by the Institute of Philosophy and Sociology, Polish Academy of Sciences.

Findings: The results showed that there are lingering disparities in PC ownership and Internet use by occupational status (employed vs. unemployed) and occupational category. On the positive side, all groups are more likely to possess a PC or use the Internet in 2008 relative to 2003. The results further showed sharp disparities across occupational categories for PC skills. For example, while 100% of professionals claimed the ability to receive an email, only 51.5% of farmers attested to such skill. A regression analysis showed that only PC ownership had a weak positive effect on later income. Neither Internet use nor proficiency with PCs and the Internet were revealed to have positive impacts on income after five years. The results of this study challenged the notion of the digital divide. The analysis showed that, except in the case of access to a PC in the home, which had a small impact on income growth, PC/Internet use and skills in Poland in recent years do not have any statistically significant relationship with income. It was concluded that the finding where two of the three factors are not correlated with income growth is evidence of digital parity or a growing digital equality among citizens in modern Poland.

Open access
Exploring the Value of Social Entrepreneurship Seen as Economic and Social Innovation Driver in the Private Sector

Summary

A review of online literature refers to an important number of relevant examples about Social Entrepreneurship. Basic papers shed new light on some ideas, taking into account the role of individual creativity and, among others, social networks, all put in the context of becoming an entrepreneur. The examples are associated with surviving the most important, critical first years, naturally both in urban and rural areas. Nowadays, creativity has a huge impact on start-ups in urban areas; it is a place where the environment is even more supportive and competitive. The rule does not apply in rural areas.

It is generally known that creativity does not increase the chances of being successful. But we all know that the purpose of social networks in rural areas is to create stronger ties and to increase the number of supporting institutions. Scientists write about the so called “birth of social entrepreneurship”; the term evokes the needs, as well as opportunities and perceived necessities.

Current theories that fit in entrepreneurship research lean towards addressing the entrepreneurial venture’s capacity to explore, recognise, and exploit all possible opportunities. There are even voices that claim that social entrepreneurial ventures provide results and actions in response to the needs of the society. However, the research conducted over time has shown the relevance of the notion of “perceived necessities” and “mobilizing human capital; also, in an industrial environment, social capital has a huge impact on the possibility of obtaining high level of results when it comes to entrepreneurial actions”.

Entrepreneurship, within its basic meaning, is well known as a critical enabling driver for entire business enterprises and, in addition, for the economic growth of numerous nations. As a result, promoting entrepreneurship has become an important concern among scientists, academic scholars and business practitioners.

Each scientific area has a promise, at least an objective. According to some researches, capitalism can be re-defined by social innovation and social entrepreneurship. A successful enterprise becomes a new model for the society. It comes with a social reform, looking for the greatest happiness among the greatest number of people involved.

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Relative fixed Internet connection speed experiences as antecedents of customer satisfaction and loyalty: An empirical analysis of consumers in Germany

References ACCC (2017), Broadband speed claims (August 2017, version 1), Australian Competition & Consumer Commission: Brisbane. Available at https://www.accc.gov.au/system/files/CCS%20-%20Broadband%20Speed%20Claims%20-%20Industry%20guidance%20-%20FINAL%20ex%20SCB%2018%20Aug%202....pdf (accessed December 12, 2018). Aiken, L.S. and West, S.G. (1991), Multiple regression: Testing and interpreting interactions, Sage: Newbury Park. Barone, M.J. and Miniard, P.W. (1999), “How and when factual ad claims mislead consumers: Examining the deceptive

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Comparison of four microfinance markets from the point of view of the effectuation theory, complemented by proposed musketeer principle illustrating forces within village banks

Journal of Sociology, Vol. 94, pp. S95-S120. Daley-Harris, S. (2007), Microcredit Summit Campaign Report 2007, Results Educational Fund, Washington. Durkheim, E. (1976), The division of labor in society, Simon and Schuster. Hes, T. and Polednakova, A. (2013), “Correction of the claim for microfinance market of 1.5 billion clients”, International Letters of Social and Humanistic Sciences, Vol. 2, pp. 18-31. International Labour Organisation (ILO) (2002), Women and men in the informal economy: A statistical

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Sugar in disguise or healthy indulgence: A cross-cultural comparision of the perceptions of dietary vice/virtue bundles

), "Regulatory fit and persuasion: transfer from" feeling right."", Journal of personality and social psychology, Vol. 86, No. 3, pp. 388. Chandon, P. and Wansink, B. (2007), "The biasing health halos of fast-food restaurant health claims: lower calorie estimates and higher side-dish consumption intentions", Journal of Consumer Research, Vol. 34, No. 3, pp. 301-314. Chernev, A. and Gal, D. (2010), "Categorization effects in value judgments: averaging bias in evaluating combinations of vices and virtues", Journal of Marketing Research, Vol. 47

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