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Background: Advanced information systems have changed the way managers work with planning and performance measurement. Traditional management control concepts such as efficiency have changed in meaning due to these information systems.

Objectives: The main purpose behind this paper is to try to understand how a new managerial context is shaped and re-shaped by new information systems that constitute a digital enterprise.

Methods/Approach: Three different cases are presented and analysed.

Results: The new managerial function of advanced information systems is presented through the three cases.

Conclusions: The digitalisation debate and agenda need to develop an even deeper understanding of how digital initiatives affect organisations. This is possible by dealing with concepts such as the digital enterprise, which integrates digital technical solutions with organisational challenges and management control intent.


Well-conducted recruitment and selection process is extremely important for the organization, permitting in-depth and objective verification of candidates in terms of meeting employer’s expectations and leads to their employment. Up to now, there has been little research on the impact of e-recruitment on the recruitment process as a whole. The present study fills part of this gap by investigating the effect of e-recruitment on the design of the recruitment process. Therefore, the main purpose of the paper is to analyze how new technology has influenced the recruitment process as a whole. The recruitment process will be presented on the example of ItutorGroup. The paper considers the possibilities of including modern technologies in the recruitment and selection strategies of the organization based on a case study method. The case study describes the project of cooperation of the Work Service personnel consultancy with the international organization ItutorGroup. Its selection and recruitment strategy was based on video-recruitment. The findings indicate that e-recruitment transforms the traditional recruitment process into a time- and space-independent, collaborative hiring process. The most significant changes are recorded in the sequence and increased divisibility of main recruitment tasks. For management, the main task is now that of communicating with candidates. Recruitment and selection strategy based on modern technologies requires an experienced and competent team, two unquestionable benefits are: limiting the length of the process in time and possibility to decrease the costs.


It is shown that for the question of the title the answer is yes. We construct a plane in the hyperbolic space which is Euclidean.


Subject and purpose of work: The subject of the research were the profiles of links (internal and outbound ones) of websites of rural tourism facilities in Poland. The purpose of the study was to assess the scale of the link rot phenomenon and its impact on the quality of websites of rural tourism facilities in Poland.

Materials and methods: The assessment of the link profile was conducted using the Broken Link Checker application. The websites’ quality assessment (the degree of their optimization for search engines) was conducted using three different applications which automate tests.

Results: A total of 919 websites were examined. Broken links were recorded on 464 sites, where approximately 65% of them had only a few broken links. Broken links that referred to the description of an offer or social media accounts were particularly unfavourable. No linear correlation was recorded between the number of broken links and the website’s optimization for search engines.

Conclusions: The research demonstrated that the scale of the link rot phenomenon was relatively small in the group of the examined sites. It seems, however, that this was not the result of conscious design measures or optimization.


In this paper we offer an alternative framework for examining why risk matters in the decisions of economic agents, and how the agent’s risk attitude affects his decisions. This “Threshold Theory” framework is based on a real options approach and the observation that in many situations an agent faces one or more thresholds in the payoff function. These thresholds influence the agent’s risk attitude. The theory’s predictions help to explain many anomalies that the standard expected utility model cannot. Threshold Theory can also model behavior in contexts such as individual investor decisions, corporate governance and other agency problems. Further, we examine CEO decisions as a function of time to the CEO’s retirement to test predictions of the Theory.


Research background. The analysis of the funding gap for SMEs and loan and guarantee funds’ capability to fill this gap has been undertaken to assess the instruments used in Poland which are focused on the development of entrepreneurship.

Methodology/methods. The funding gap for small and medium-sized enterprises is measured with the method of unfulfilled demand for funding and unawarded funding. The size of the gap is compared to the potential amount of the guarantees and loans granted by non-bank organisations in Poland dependent on the amount of capital held.

Purpose of the article. The purpose of the article is to answer the research question of whether guarantee and loan funds in Poland play a significant role in filling the funding gap for small and medium-sized enterprises

Findings & Value added Guarantee and loan funds are not able to fill the equity gap of SMEs in Poland due to low capital resources compared with needs, and an insufficient number of institutions offering non-bank funding. Also, the high risk attributed to loans granted to small and medium-sized entrepreneurs influences the low degree of utilisation of the capital already held, both by loan and guarantee funds. The unutilised capital is deposited in bank accounts and does not lead to the increase of the multiplier effect. The analysis concerns the specificity of the support system for SMEs in Poland and cannot be generalised to systems in other countries. However, the conclusions from the conducted analysis and the methodology of calculation of the equity gap may serve other researchers as a basis for creating their own theses and research hypotheses.


Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.


Background: Companies can improve their business performance, increase revenues and reduce costs by enhancing their information technology (IT) capability. On the other side, there is an increasing importance of human resource management (HRM) practices related to IT utilization, which are important for the business performance of a company in the rapidly changing knowledge-based economy.

Objectives: The objective of this paper is to analyze the relations among IT capability, HRM capability and the firm’s performance outcomes.

Methods/Approach: The paper uses survey data and Structural Equation Modeling to analyze the relationships among IT capability, HRM capability and firms’ performance.

Results: This paper reveals that IT capability to some extent determines firms’ business performance but it plays more important role in enhancing HRM capability. In addition, HRM capability significantly impacts business performance.

Conclusions: The findings indicate that managers should not focus on allocating resources only for IT investments. In order to achieve better business performances, these technologies need to be used to support all business processes including HRM activities.


Background: Apart from a straight-forward and intuitive operability an appealing design determines the success of a website equally well. For this reason, the selection of images and navigation bars plays a determining role. The eye tracking method proved to be appropriate in order to verify the usability of websites.

Objectives: The aim of the study was to improve the usability of the website of an educational institute for trainees as target group.

Methods/Approach: For this purpose, the use of an eye-tracking technology was combined with a survey. The eye-tracking study was implemented task-oriented. Test persons were asked to search for particular courses within this institute.

Results: This approach in combination with a subsequent questionnaire resulted in tangible indications of search patterns of the test group. Furthermore, their perception and their appraisal of the usability as well as the web design was analysed. Even though most tasks were accomplished effectively and efficiently with a positive user feedback, a potential for improvement was detected, in particular with regard to the images and the location of the search field.

Conclusions: The selected choice of methods enables researchers and web designers to derive recommendations for the orientation, structure, optimisation and comprehensibility of a website.


Multisided, digital platforms attract considerable attention in business and academic circles. Seven out of the ten most valuable companies in the world derive much of their value from multisided platforms. The problem of defining and measuring value remains a major challenge in management literature. In this paper I analyze the relationship between the sales (revenue) and market capitalization of companies with digital platform business models. Data was used from a sample of 19 companies that used platform business models in 2017. To assess the correlation, Pearson correlation coefficient was applied. The results indicate that there was a significant positive relationship between revenue and market capitalization in 2017. This suggests that revenue may be used as the main variable in the valuation of companies using platform business models. The results point to future research problems that may be addressed using casebased methodology.