{"title":"Main Drivers of the Evolution of Management Accounting Concept in Russia: Global Ambitions vs. Local Way","authors":"P. Lebedev","doi":"10.26493/1854-6935.17.289-316","DOIUrl":"https://doi.org/10.26493/1854-6935.17.289-316","url":null,"abstract":"This paper examines the main drivers that initially shaped and are currently influencing the understanding and development of management accounting in Russia, focusing on the specific roles of various stakeholders and institutions. In this research, the author adopted a grounded theory perspective. Data collection was based on archival methods with interpretive approach to the analysis. At the initial stage a thematic model of narrative analysis was applied, followed by an intensive multi-stages coding process at a subsequent phase of the study. The findings, including an emerged theoretical proposition, provide exploratory and explanatory views on the development and current state of management accounting in Russia. The obtained results suggest, that while management accounting in Russia is still an emerging concept, the influence of external factors represented by various stakeholders and institutions on the development of management accounting in Russia has been spontaneous, characterized by a lack of leadership, and unsustainable, driven by ignorance, opportunism, and self-interest of main actors.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":"17 1","pages":"289-316"},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69339334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Drivers that Impact the Merchants’ Repeat Intention for Group Deal Promotions","authors":"Nina Angelovska, Sasho Josimovski, Lidija Pulevska Ivanovska","doi":"10.26493/1854-6935.17.221-238","DOIUrl":"https://doi.org/10.26493/1854-6935.17.221-238","url":null,"abstract":"The purpose of this study is to investigate the drivers affecting merchant’s intention to repeat group deal offers and use the group buying site as a promotional tool. The research is done based on secondary and primary data collection. Primary data was collected through a questionnaire aimed at businesses that had completed a daily deal promotion. Tobit model was employed to analyze data. The results show that merchants’ intention to repeat offers depends on profitability of the deals output, spending beyond the coupon, new customers brought by the deal, and there is diversity across different categories of businesses. Findings of this study can be useful to group buying companies to improve their business to small- and medium-sized businesses considering a daily deal promotion.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":"80 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69339304","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Credit Risk Scoring in Entrepreneurship: Feature Selection","authors":"P. Bach, Šarlija, Zoroja, Jaković, Ćosić","doi":"10.26493/1854-6935.17.265-287","DOIUrl":"https://doi.org/10.26493/1854-6935.17.265-287","url":null,"abstract":"The goal of this research is to investigate the impact of different algorithms for the feature selection for the purpose of credit risk scoring for the entrepreneurial funding by the Croatian financial institution.We use demographic and behavioral data, and apply various algorithms for the development of classification model. In addition, we evaluate several algorithms for the variable selection, which are additionally based on the classification accuracy. Sequential Minimal Optimization algorithm in combination with the Class CfcSubsetEval and ConsistencySubsetEval algorithms for variable selection was the most accurate in predicting credit default, and therefore the most useful for the credit risk scoring.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":"17 1","pages":"265-287"},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69339324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Threshold Effect Analysis of the Relationship between Environmental Responsibility and Financial Performance","authors":"Thomas Adomah Worae, C. Ngwakwe, Cosmas C. Ambe","doi":"10.26493/1854-6935.16.355-377","DOIUrl":"https://doi.org/10.26493/1854-6935.16.355-377","url":null,"abstract":"","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48824120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Andrej Jerman, Tine Bertoncel, Ivan Erenda, Anita Trnavcevic
{"title":"Future Job Profile at Smart Factories","authors":"Andrej Jerman, Tine Bertoncel, Ivan Erenda, Anita Trnavcevic","doi":"10.26493/1854-6935.16.401-412","DOIUrl":"https://doi.org/10.26493/1854-6935.16.401-412","url":null,"abstract":"In this paper, we focus on future job profiles at smart factories. We conducted a case study from the Slovene automotive industry, because this industry is one of the first to adopt the guidelines of Industry 4.0 and has already started transforming into a smart factory. The method of interviewing a focus group was chosen as the method of data collection. An interview with focus group experts was done with the aim of getting data on job profiles and competencies in the future. Our sample included six participants, managers from automotive company TPV in Slovenia, who are the most knowledgeable informants,due to their expertise on the topic of the study. The key theoretical contributions are to be found in the list of future job profiles, which is under-researched, especially in the field of smart manufacturing. Therefore, the identification of those is an important theoretical contribution of this study.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43248525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Outsourcing of Information Technology and Business Processes in Poland: Motivations and Environmental Factors","authors":"Wojciech Piotrowicz, Damian Kedziora","doi":"10.26493/1854-6935.16.307-333","DOIUrl":"https://doi.org/10.26493/1854-6935.16.307-333","url":null,"abstract":"The aim of the paper is to summarise the literature focused on Information Technology and Business Process Outsourcing in Poland and to contribute to understanding of motivations and environmental factors driving service relocations to Central and Eastern Europe. This exploratory study is based on academic literature and two data sources: government and industry reports, as well as small-scale exploratory survey. The findings confirm the cost reduction to be the main driver, followed by the willingness to improve processes and business performance. The substantial advantage of Poland is human resources – the availability of highly skilled, well-educated workforce at relatively low cost. Even though the salaries are often higher than in Asia, it is compensated by the number of graduates and knowledge of foreign languages.Membership of the European Union and political stability also plays an important role. This exploratory study, aside of relocation trends overview, enabled the views among service providers to be captured and compared with the commercial and governmental reports.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43615743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Econometric Analysis of the Effect of Economic Globalization, Energy Intensity, Urbanization, Industrialization and Growth on CO2 Emissions of Bangladesh","authors":"Mowshumi Sharmin, M. Tareque","doi":"10.26493/1854-6935.16.335-354","DOIUrl":"https://doi.org/10.26493/1854-6935.16.335-354","url":null,"abstract":"This paper examines the effect of economic globalization, energy intensity, urbanization, industrialization and growth on per capita CO2 emissions of Bangladesh employing techniques of Johansen co-integration, Vector Error-Correction Models (VECM) and VEC Granger Causality Tests. To analyse the impacts of innovations in all variables on CO2 emissions, this study additionally employs variance decomposition (VDC) for robust findings. The result of long run and causality test postulates that growth stimulates energy consumption and consequently causes CO2 emissions. VDC result posits that in the long run, energy intensity, urbanization, industrialization and growth contribute more than 60% of the CO2 emission in Bangladesh. On the other hand, effect of economic globalization becomes stronger in the long run but in explaining fluctuations in CO2 emissions it contributes only 9%. To avoid adverse effect of growth implementations of energy conservation policies are needed.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46268566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Navigating New Marketing Technologies, Channels and Metrics","authors":"Petra Cvitanovic","doi":"10.26493/1854-6935.16.379-400","DOIUrl":"https://doi.org/10.26493/1854-6935.16.379-400","url":null,"abstract":"Modern technologies in all industries are drastically changing the behaviour of the consumers as well as their purchasing patterns. Companies are directing their marketing investment resources into mobile and online while the traditional marketing channels slowly become less effective because of the new generation of consumers and more effective targeting possibilities. New retail technologies offer many possibilities for reaching consumers directly through their mobile phones when they are in the store. A variety of marketing analytics tools helps the companies to measure marketing performance in both online and mobile channel. The goal of this paper is to analyse the advantages of today’s marketing technologies, marketing channels and marketing metrics and to identify some of the difficulties which companies face in navigating them. The conclusion is that companies which resist to use new technologies, channels and metrics are only hurting their business in the long run. Research methodology includes study of literature and scientific articles on digital marketing and researching YouTube videos on retail and mobile marketing.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45976855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Macroeconomic Implications of Exchange Rate Depreciation: The Nigerian Experience","authors":"E. Mesagan, O. Alimi, I. Yusuf","doi":"10.26493/1854-6935.16.235-258","DOIUrl":"https://doi.org/10.26493/1854-6935.16.235-258","url":null,"abstract":"This study examines the macroeconomic implications of exchange rate depreciation in Nigeria. It employs the Autoregressive Distributed Lag Bounds Testing Cointegration approach for data covering the period of 1970 to 2015. Empirical results confirm that the Naira depreciation positively and significantly impact all the indicators of macroeconomic performance except for output per capita, which is found to be insignificant. This implies that Naira depreciation stimulates trade balance; promotes price instability and increases the interest rate. Thus, currency depreciation does not benefit the country’s economy.Moreover, the study confirms that long-run relationship exists between exchange rate depreciation and macroeconomic performance in Nigeria. Thus, there is the need for trade and export diversification to sustain gains from exchange rate movements and mitigate its negative effects on the economy.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46315249","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DifferentWays of Environmental Issue Management by Active Citizens: Case Studies from Hungary","authors":"Adrienn Reisinger, Katalin Bándy","doi":"10.26493/1854-6935.16.259-277","DOIUrl":"https://doi.org/10.26493/1854-6935.16.259-277","url":null,"abstract":"The paper illustrates how active citizens can manage environmental issues by participation in local or national programs or events. The aim of this paper is to provide – on the one hand – the theory of social participation of active citizens with the focus on environmental issues. On the other hand, the paper attempts to illustrate the topic with three good examples from Hungary based on secondary information and interviews. The first one is a program of school gardens; the second one is an issue in Szentgotthard and is related to the case of a planned incinerator, which was banned by the debut of local civic organisations some years ago. The third program namely TeSzedd (the program is about collecting litter in an organised campaign in Hungary) is a case, which is initiated by a top down approach but managed by local citizens. The results show that citizens can be active in shaping environmental issues but the most important factor seems to be that they need to be concerned personally about the issues.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45711561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}