Journal of Intercultural Management最新文献

{"title":"Internal Audit as a Tool to Reduce the Risk of Fraud and Abuse","authors":"Agnieszka Skoczylas-Tworek","doi":"10.2478/joim-2022-0013","DOIUrl":"https://doi.org/10.2478/joim-2022-0013","url":null,"abstract":"Abstract Objective The purpose of the publication is to present auditing as a tool to reduce the risk of fraud and abuse. The article describes the role of auditing in minimizing fraud, its application in business entities and its effectiveness. It presents the role of both internal and external auditing in reducing fraud. Methodology Both the qualitative and quantitative methods were applied in the publication. The former was used for the purpose of presenting the application of auditing in business practice, and the latter to describe the effectiveness of its operation. Findings The results of the analysis showed that auditing is an effective tool for reducing fraud and abuse. Significant effectiveness in this regard is exhibited by internal audit services. Value Added The publication is part of a series of articles describing tools for reducing fraud and abuse. It shows the application of selected tools at the organizational level and their effectiveness. It also helps answer the question concerning the validity of the tools’ implementation and provides a premise for further research to develop a comprehensive model for combating fraud in business entities. Recommendations Research on the use of auditing as a tool for reducing fraud and abuse should be conducted with a breakdown of entities by industry. This will allow verification of which industry is characterized by the greatest use of auditing in this regard. It will also make it possible to assess the effectiveness of the measures taken to minimize the risk of fraud by industry entities.","PeriodicalId":302686,"journal":{"name":"Journal of Intercultural Management","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115844338","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":"Digitalisation and Virtualisation of the Aesthetic Situation Management: Polish Musical Art Creators during the COVID-19 Pandemic","authors":"M. Szostak","doi":"10.2478/joim-2022-0006","DOIUrl":"https://doi.org/10.2478/joim-2022-0006","url":null,"abstract":"Abstract Objective: The characteristics of the creative process in musical arts depends on the form in which the aesthetic situation concerning musical arts takes place (traditional in-person or virtual with digital solutions) dangling on the nationality of the musical art creator: Polish versus non-Polish. The following research questions were asked: 1) How do the forced virtualisation and digitisation affect the quality of the creative process within the aesthetic situation between Polish and non-Polish musical art creators? 2) Which qualitative parameters of the aesthetic situation are lost and which are gained in connection with the creative process virtualisation in the eyes of Polish and non-Polish musical art creators? Methodology: Qualitative, in the forms of literature review and interviews. Findings: The study reveals differences in the traditional and virtual creative process between Polish and non-Polish musical art creators. The general differences are insignificant; however, particular components are concerned with essential discrepancies. Value Added: A new approach to the creative process in musical arts depending on the traditional and virtualised forms of the aesthetic situation. This study can have practical implications for: 1) musical art creators to form their perception of the creative process; 2) musical art managers to form their perception of the complex nature of the creative process of musical art groups they manage; 3) musical art institution managers to form their perception of the multifaceted nature of the creative process of musical art creators involved in the institutions they manage; 4) sociologists looking for deeper understanding of the creative process in musical arts. Recommendations: Perspectives of the research can be large-scale research based on the methodology invented for this paper and more focused research investigating art creators from different countries, regions, and cultures, divided by age, gender or the extent of artistic experience.","PeriodicalId":302686,"journal":{"name":"Journal of Intercultural Management","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125067678","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":"Diversity Management in Management Studies – Theoretical Discussion","authors":"Elwira Gross-Gołacka, M. Plotnikova, J. Žukovskis","doi":"10.2478/joim-2022-0009","DOIUrl":"https://doi.org/10.2478/joim-2022-0009","url":null,"abstract":"Abstract Objective: The aim of this article is to attempt to present theoretical considerations towards the concept of diversity management from the perspective of its location in the discipline of management and quality sciences. As the concept of diversity management lacks a strict demarcation between related disciplines, such as economics, psychology, sociology or even biology and cultural anthropology, it should be noted that the specification of paradigms is not closed, and further paradigms, micro-paradigms or mega-paradigms may emerge over time. Methodology: the research method adopted in the article is literature analysis and inference. Findings: The approach presented, which points to the permanent development of alternative paradigms and cognitive perspectives in the discipline of management and quality sciences, is a confirmation that these ‘sciences’ are not ‘impregnated’ against change and are de facto changing. Value Added: Consideration of the issue of human capital diversity in organisations and its management has been carried out for many years in the literature, which is characterised by a diversity of definitions and perceptions. It is therefore worth presenting, a cross-cutting historical perspective on the phenomenon of human resource diversity in organisations in the discipline of management and quality sciences. Recommendations: Diversity management should be defined in the broadest possible way, understanding it as the systematic efforts of an organisation to involve the diversity of its human resources in its activities and to treat it as a strategic advantage. Such a conclusion prejudges the need for further research in relation to the concept of diversity management.","PeriodicalId":302686,"journal":{"name":"Journal of Intercultural Management","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124982655","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":"Behavioral Accounting: A Bibliometric Analysis of Literature Outputs in 2013–2022","authors":"Dominika Korzeniowska, V. Brescia, J. Fijałkowska","doi":"10.2478/joim-2022-0010","DOIUrl":"https://doi.org/10.2478/joim-2022-0010","url":null,"abstract":"Abstract Objective: Comprehensive overview of the most current topics, trends and scientific production in the field of behavioral accounting. Method: A bibliometric approach was applied to analyze data extracted from the Scopus database covering the period 2013–2022. R software and VOS viewer were used to determine the relevant parameters of the studied papers and create scientific maps of collocations. Findings: An analysis of selected 270 papers has shown that behavioral accounting is a rather scattered area both in terms of publication outputs as well as the conceptual apparatus, including the keywords used by scientists dealing with such issues. This makes it much more challenging to synthesize its output to date and probably slows down the process of crystallizing its scientific identity. Value Added: It is a diagnosis of the current state of the art within behavioral accounting that can be treated as a continuation of the literature reviews made so far by means of more “manual” methods; however, the first performed with the use of bibliometric tools and devoted exclusively to that topic. Recommendations: It would benefit the field’s development if researchers parameterized their outputs to facilitate the synthesis of the current state of knowledge within behavioral accounting.","PeriodicalId":302686,"journal":{"name":"Journal of Intercultural Management","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115210943","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":"Sustainability Disclosure in Social Media – Substitutionary or Complementary to Traditional Reporting?","authors":"L. Bryl, Enrico Supino","doi":"10.2478/joim-2022-0011","DOIUrl":"https://doi.org/10.2478/joim-2022-0011","url":null,"abstract":"Abstract Objective: This study examines sustainability disclosure by 50 British companies from FTSE 100 and compares reporting via traditional sources and on Twitter by indicating whether the content in two various disclosure channels is of substitutionary or complementary nature. Methodology: A content analysis on more than 20,000 tweets was performed to examine sustainability disclosure practices which were compared with Bloomberg ESG scores for each studied company. Findings: On the general level of sustainability division into three pillars (Environment, Social and Governance), it can be observed that social media reporting provides complementary information. Whereas, the disclosure of environmental issues via traditional sources was relatively poor, the reporting of environmental information in social media performed best. However, with the division on ESG sub-pillars, the picture is not that clear. Most of the poorly performed ESG sub-pillars in traditional reporting, were also poorly reported in social media. Value Added: This article is a response to the call for studies on non-financial disclosure via social media, which is strongly highlighted in the recent literature concerning future research. Additionally, a comparative analysis with the reporting by traditional, well-studied channels was performed. Recommendations: This study offers an understanding of the British companies’ corporate practices that refer to sustainability disclosure by traditional channels and via social media. Hence, it has implications for organizations in the creation and use of communication channels when developing a dialogue with stakeholders on topics regarding sustainability.","PeriodicalId":302686,"journal":{"name":"Journal of Intercultural Management","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127112335","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":"Forecasting Prices of Shares Listed on the Warsaw Stock Exchange Using Machine Learning","authors":"Rafał Jóźwicki","doi":"10.2478/joim-2022-0012","DOIUrl":"https://doi.org/10.2478/joim-2022-0012","url":null,"abstract":"Abstract Objective: The technology developing before our eyes is entering many areas of life and has an increasing influence on shaping human behavior. Undoubtedly, it can be stated that one such area is trading on stock exchanges and other markets that offer investors the opportunity to allocate their capital. Thanks to widespread access to the Internet and the computing capabilities of computers used in the daily activities of investors, the nature of their working has changed significantly, compared to what we observed even 10–15 years ago. At present, stock exchange orders may be placed in person using various types of brokerage investment accounts, which allow the investor to view real-time quotations which opens up a whole new range of opportunities for investorsIts skillful application during the stock market game can positively influence a player’s investment performance.Machine learning is a branch of artificial intelligence and computer science that focuses on using data and algorithms to solve decision-making problems based on large amounts of information. In machine learning, algorithms find patterns and relationships in large data sets and make the best decisions and predictions based on this analysis. Methodology: The main objective of this paper is to investigate and evaluate the applicability of machine learning for investment decisions in equity markets. The analysis undertaken focuses on so-called day-trading, i.e. investing for very short periods of time, often involving only a single trading session. The hypothesis adopted is that the use of machine learning can contribute to a positive return for a stock market player making short-term investments. Findings: This paper uses the Azure Microsoft Machine Learning Studio tool to enable machine learning-based calculations. It is a widely available cloud computing platform that provides an investor interested in creating a model and testing it. The calculations were made according to two schemes. The first involves teaching the model by taking 50% of the companies randomly selected from all companies, while the second involves teaching the model by taking 80% of the companies randomly selected from all companies. Value Added: The results from the study indicate that investors can use machine learning to earn returns that are attractive to them. Depending on the teaching model (50% or 80% companies), daily returns can range from 1.07% to even 4.23%. Recommendations: The results obtained offer investors the prospect of using the method presented in the article in their capital management strategies, which of course requires them to adapt the techniques used so far to the specifics of machine learning. However, it is necessary to note that the presented method requires that each time the data on which the forecast was made be updated..Further research is needed to determine the impact of the number of companies on the effectiveness of the learning process.","PeriodicalId":302686,"journal":{"name":"Journal of Intercultural Management","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131942846","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":"The Nexus between Uncertainty Avoidance Culture and Risk-taking Behaviour in Entrepreneurial Firms’ Decision Making","authors":"Adisu Fanta Bate","doi":"10.2478/joim-2022-0004","DOIUrl":"https://doi.org/10.2478/joim-2022-0004","url":null,"abstract":"Abstract Purpose: The concerted effect of national culture and risk-taking behaviour of individuals on decision-making has not been given much attention in the literature. This paper, thus, attempts to investigate how the two variables, separately and jointly, affect the decision-making of firms. Methodology: The review pursues systematic literature review methodology. The keywords constituted in a series of search queries include risk-taking, or risk-taking behaviour, risk taking propensity, risk aversion, uncertainty avoidance, uncertainty avoidance national culture, fear of unknown or future, and uncertainty avoidance culture and risk-taking. The review of the studies addresses more than thirty-five countries over the years 1975–2021. Findings: The review result re-boosts the existing negative relationship between a high uncertainty avoidance culture and risk-taking behaviour. When the level of risk-taking is increased, the effect of uncertainty avoidance culture gets decreased, which thereof helps to reduce resistance to change in firms. The latter institutes a greater fear of failure, lower level of ambition, and less tolerance for ambiguity that result in low risk-taking appetite. Their concurrent effect is realized in various decision-making contexts including firms’ entry and investment decisions, customer buying decisions, self – versus group decisions, and policy decisions. Value Added: As a result, firms may need to consider the risk-taking behaviour and uncertainty avoidance culture of employees for certain jobs, consumers for marketing, managers for an international assignment in risky positions, and of individual countries for business expansion. The study claims to have added significant value to the practical and theoretical discourse of uncertainty avoidance national culture and risk-taking behaviour in business decision-making scenarios.","PeriodicalId":302686,"journal":{"name":"Journal of Intercultural Management","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114176889","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":"Reflecting on the Efficiency of Design Thinking and Lean Startup","authors":"Kerstin Bätz, P. Siegfried","doi":"10.2478/joim-2022-0001","DOIUrl":"https://doi.org/10.2478/joim-2022-0001","url":null,"abstract":"Abstract Objective: In this article, the methods used to simplify the business modelling and founding of new companies are presented and critically reflected. Furthermore, it is discussed to what extent a specific method is advantageous, disadvantageous, applicable, not applicable, or even contradictory. Methodology: The theoretical analysis is underpinned by a qualitative interview study asking company founders about applying the methods mentioned above. The work is based on scientific papers and books and is complemented by the data originating from a specially designed study. Findings: The results conclude that business model founding instruments provide strategic guidelines favouring entrepreneurs, yet they turn out to be minor in its real-life significance as numerous factors rooted in different fields of expertise play in. Value Added: The added value of this paper is in the elaboration of efficiency bringing and risk-minimizing components of the methods, respectively. Accordingly, managers and entrepreneurs of all industries are intended to be equipped with sufficient information content that eases the decision for or against one of the methods as realistic expectations considering the application are likely to emerge. Recommendations: The limitations of this study are rooted in the chosen qualitative research since every interviewee is a subject to their individual perception.","PeriodicalId":302686,"journal":{"name":"Journal of Intercultural Management","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122489526","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":"A New Perspective for Marketing: The Impact of Social Media on Customer Experience","authors":"Asad Ayoub, Ayman Balawi","doi":"10.2478/joim-2022-0003","DOIUrl":"https://doi.org/10.2478/joim-2022-0003","url":null,"abstract":"Abstract Objective: The purpose of this paper is to examine the impact of social media on customer experience and how companies can use social media to enhance the experience of customers. Methodology: Literature synthesis method was followed to trace out and analyse the data. The EBSCO Discovery of Science and Google Scholar databases were used to find the articles. Over thirty articles were produced from the total (190) search query results after applying limiters, deleting duplicates, and enforcing non-business settings. Findings: Social media has a considerable impact on customer experience due to its widespread and easy access by customers. It enabled companies to classify customers, get a lot of information about them, and get very fast feedback about their impressions related to their product or services. Social media may have a positive or negative impact on customer experience, so the role of management is important to manage these media in a way that will benefit the company and support it to achieve its objectives. Value Added: This article provides a clear picture on exploring the impact of social media on customer experience. The results of the research can be used to guide companies on how to use social media to enhance the experience of customers. Recommendations: Companies should smartly manage social media and employ qualified staff to improve the customer’s experience and avoid the side effects that this type of media may have on customer experience. In addition, customer experience should be a strategic goal because it helps the company meet its overall goals.","PeriodicalId":302686,"journal":{"name":"Journal of Intercultural Management","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131079889","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":"Generational Differences in the Labour Market – Three Confounded Effects","authors":"Kinga Wilczyńska, G. Wieczorkowska","doi":"10.2478/joim-2022-0002","DOIUrl":"https://doi.org/10.2478/joim-2022-0002","url":null,"abstract":"Abstract Objective: Many research claim that Millennials value work ethic much lower and leisure time much higher than older generations. Most of them are based on cross-sectional analyses of data collected at one time. This design confounds the COHORT effect (born in the same time period and thus exposed to the same cultural forces during their formative socialization period) and biological AGE, and it makes it impossible to separate them. Our goal is to demonstrate how to empirically separate the confounded effects of APC (biological AGE – PERIOD of measurement – COHORT) in a simple way. Methodology: Three generations (Baby Boomers, X-ers and Millennials) from the representative Polish samples of the World Value Survey, were cross-sectionally compared, and a cross-lagged comparison was made between BB in 2005 vs X in 2020, and between X in 2005 and Millennials in 2020. Findings: It was shown that significant cross-sectional differences in attitudes toward work between the 3 generation (with the highest score for Baby Boom-ers and the lowest for Millennials) cannot be explained by age differences. Over the period of 15 years, the importance of leisure time has increased for all generations (PERIOD effect). Value Added: The paper highlights significant methodological problem: the confounding effect of APC in most generational findings. It promotes the idea of using nationally representative samples from publicly available data like World Value Survey, instead of collecting convenience samples. Recommendations: Greater methodological rigour in generational studies is recommended, as their results can create/support stereotypes that tend to generate individual expectations (e.g. every Millennial is computer literate or lazy), ignoring the fact that intra-generational variability is very high.","PeriodicalId":302686,"journal":{"name":"Journal of Intercultural Management","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133182474","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}