Search Results

1 - 9 of 9 items :

  • Financial Reporting, Group Accounting, Accounting and Balancing x
Clear All
Enabling Customer-Centricity and Relationship Management using Net Promoter Score

Abstract

We are in the fifth era of marketing development, that of relationship marketing, where the environment is influenced by globalization, informatization, market liberalization, and the overcapacity of production, and the focus will be not on increasing the volume of production, but on obtaining profit using relationship with profitable customers. Customer-centricity, customization, one-to-one relationship and measuring the value of each customer is an advantage in the fearless market. Organizations if they knew what customers wants would offering only those products or services they want, but to help them to know the customers’ needs better, they use models, new methods and calculation of performance indicators. One of the models which help organizations to determine the customer value and centricity is Net Promoter Score (NPS), its formula being developed by Reichheld F. in 2006. Our research is made on 10 organizations and on 150 respondents and is consisting in using NPS in order to observe customers’ perception of the analysed brands, to measure how well the brand is having satisfayed and loyal customers, and the desire for recommendation of the analysed brand. Our article is using simulation, modeling and IT programs to observe possible relationships and future trends.

Open access
Quality of Teaching and Research in Public Higher Education in Poland: Relationship with Financial Indicators and Efficiency

Abstract

Purpose: The article addressed the problem of relationships between university funding and efficiency on the one hand and the quality of teaching and research on the other.

Methodology: The measurement of teaching and research quality in Polish universities was derived from two sources: 1) evaluation scores of teaching quality given to universities by the Polish Accreditation Committee, and 2) the research category grades given to university departments or units by the Polish Committee for Evaluation of Scientific Units. Subsequently, the quality measurements were correlated with financial indicators and efficiency scores obtained from data envelopment analysis.

Findings: The correlation and regression results indicated that public universities that have received higher scores of teaching quality simultaneously have higher average scientific categories. There was also a substantial relationship between the revenue per student and the revenue per teacher and variables describing quality but the regression analysis exhibited opposite directions regarding the type of quality indicator.

Research limitations/implications: The quality of teaching and research at universities was assessed despite the limited availability of internal information gathered from higher education institutions (HEIs).

Practical implications: The authorities of a university can simultaneously track the improvement of quality or financial efficiency without losing their interdependence when reforms of HEI operations are conducted.

Originality: The study proposed new measurements of quality derived from external evaluation bodies and investigated the relations of these measures with selected financial and efficiency indicators.

Open access
Work-Related Identity of Clinical Research Sector Employees in Poland Against Professional Transformation of the Industry

Abstract

Purpose: Established professions and knowledge workers identify more with their professional groups than with their organisations. The purpose of the study was to find what kind of work-related identities are shown by clinical research sector employees in Poland, what is the intensity of those identities and which one is dominant.

Methodology: The study started with qualitative interviews dedicated to professional changes and to work-related identity. The latter was selected for the main quantitative part of the study and its five types were defined related to the trained profession, the practised profession, organizational, relational and task-related work identities. Intensity of these pre-defined identities was tested with a use of a questionnaire completed by 147 representatives of the sector under study. Statistical analysis of the collected data verified the research hypotheses that assumed a certain gradation of these work-related identities.

Results: Professional identity related to the practised occupation was placed on the highest level followed by task-related identity. Relational and organisational identities were classified on the third and fourth levels. Identity related to the trained occupation achieved the lowest score. The employing organization type had no effect on the manifested professional identity.

Originality value: As a developing new occupation, the study group itself was an interesting population for studying work-related identity. Combining the qualitative and quantitative methods enabled evaluation of the results against the professional changes shaping the sector, which can have an impact on building the work-related identity of its employees.

Open access
Leadership Competences Among Managers

Abstract

Purpose: The aim of this paper is to present the results of a survey conducted among managers (N=38) in the framework of the project “Development of the Bounded Leadership Theory”. The research juxtaposes two types of variables: (1) leadership competencies outlined in Kozminski’s theory (i.e. anticipatory, visionary, value-creating, mobilizing, self-reflection) with (2) three psychological predispositions of leaders, such as intelligence, personality and ability to influence others. The tested predispositions represented three groups: non-variable traits, or permanent characteristics (intelligence), partially variable characteristics (personality) and variable characteristics (influence tactics). Methodology: A total of 38 middle and senior managers, students of the MBA programme at Kozminski University, took part in the survey. Participants filled out a preliminary version of the Leadership Competence Questionnaire, as well as tests pertaining to intelligence, personality and influence tactics. The hypotheses were tested using Spearman’s rho correlation. The research has brought interesting results relating to the correlation between the five tested competencies and leadership predispositions. Findings: Permanent and partly stable characteristics do not correlate with leadership competencies, i.e. a high score in leadership competencies is not necessarily synonymous with high intelligence levels or positive personality traits. Correlations have been observed between mobilization skills and influence tactics in the surveyed sample, i.e. legitimacy and personal appeals that leaders have recourse to and, in the case of value-creating competencies, an interesting correlation with legitimacy. Originality: The study constitutes an important contribution to the extant literature, as - first and foremost - it represents a new approach to the understanding of leadership competencies. Secondly, it reveals correlations between complex skills, i.e. competencies, and permanent, relatively permanent and variable characteristics of contemporary leaders. Thirdly, it is the starting point for further research on leadership competencies.

Open access
An Evaluation of the Discriminatory Power of Selected Polish Bankruptcy Prediction Models As Part of the Validation Process

, Warszawa, p. 239. Anderson R., 2007, The Credit Scoring Toolkit. Theory and Practice for Retail Credit Risk Management and Decision Automation , Oxford. Antonowicz P., 2007, Metody oceny i prognoza kondycji ekonomiczno-finansowej przedsiębiorstw , Gdańsk. Appenzeller D., Szarzec K., 2004, Prognozowanie zagrożenia upadłością polskich spółek publicznych , Rynek Terminowy, nr 1, pp. 120-128. Bank for International Settlements. Studies on the Validation of Internal Rating Systems, May 2005, http://www.bis.org/publ/bcbs_wp14.pdf

Open access
Managerial Discretion and Constraints: A Bounded Leadership Model

: Conceptual, strategic, and statistic, al considerations. Journal of Personality and Social Psychology, 51 , 1173–1182, https://doi.org/10.1037/0022-3514.51.6.1173 Bass, B.M. (1985). Leadership and Performance Beyond Expectations. New York: Free Press. Bass, B.M. and Avolio, B.J. (2000). Multifactor Leadership Questionnaire: Manual Leader Form, Rater, and Scoring Key for MLQ . Redwood City, CA: Mind Garden. Belasen, A. and Frank, N. (2008). Competing values leadership: Quadrant roles and personality traits. Leadership and Organization Development

Open access
Factors Affecting Customer Retention in the Airline Industry

), https://doi.org/10.2307/1252099 Ozlem, A. and Melike, A. (2009). A Study to Determine the Effects of Customer Value on Customer Loyalty in Airline Companies Operating: Case of Turkish Air Travellers. International Journal of Business and Management , 4 (6): 154–162. Pakdil, F. and Aydin, O. (2007). Expectations and perceptions in airline service: an analysis using weighted SERVQUAL scores. Journal of Air Transport Management , 13 (4): 229–237, https://doi.org/10.1016/j.jairtraman.2007.04.001 Parasuraman, A., Zeithaml, V.A., and Berry, L.L. (1985

Open access
The Economic Competitiveness and Inclusive Development Nexus: Empirical Evidence from 101 Economies

Abstract

The paper explores the association between economic competitiveness and inclusive development in 101 economies based on data provided by the 2018 World Economic Forum reports. Coefficients of ranks correlation and cluster analysis are used in this view. The values of Competitiveness Index and of Inclusive Development Index delivered by the 2018 World Economic Forum reports are considered. Economic competitiveness and inclusive development are positively associated in our sample of 101 economies and the correlation is stronger in the emerging countries as in the group of advanced economies. Among the advanced economies the mean scores of GCI and IDI are higher than in the group of emerging countries showing a better coordination of economic and institutional factors driving competitivity as well as inclusiveness. Countries belonging to a geographical region/continent/economic group are not grouped in the same cluster, emphasizing disparities among countries at regional/continental/economic group level. In the group of emerging economies, the disparities regarding competitivity and inclusiveness are lower than those among the advanced economies, the clusters are closer to one another and they are more homogeneous. Greater competitivity and economic performance can generate socioeconomic inequity that should be corrected through appropriate economic and social policy measures aimed to lead to wider distrbution of income and social inclusiveness.

Open access
Economic Evaluation of Health Programs – Health Expenditures in the European Union

economics, 23 : 589-613. Erik Biorn, Terge P. Hagen, Tor Iversen and Jon Magnussen, (2002), “ The effect of activity – based financing on hospital efficiency: A panel data analysis of DES efficiency scores 1992-2000” , university of Oslo. Gerdtham Ulf-G, SnrgaardJes, Andersson Fredrik, and Jenssona Bengt, (1992), “ An econometric analysis of health care expenditure: A cross-section study of the OECD countries” , Journal of health Economics, I : 63 – 84 North – Holland. Ifantopoulos, G., D. Polygenis, Ι. Takoumakis,(2004), “ Brtish health system ” Health

Open access