Administrative Sciences最新文献_第7页

Lack of Risk Management at Insolvency Consulting Companies: An Empirical Study in Germany 2024 破产咨询公司缺乏风险管理：德国的经验研究 2024

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Administrative Sciences Pub Date : 2024-07-24 DOI: 10.3390/admsci14080160

Sascha Rudolf Seehaus, Tomáš Peráček

{"title":"Lack of Risk Management at Insolvency Consulting Companies: An Empirical Study in Germany 2024","authors":"Sascha Rudolf Seehaus, Tomáš Peráček","doi":"10.3390/admsci14080160","DOIUrl":"https://doi.org/10.3390/admsci14080160","url":null,"abstract":"In the wake of the COVID-19 pandemic, the Russian war of aggression against Ukraine and the resurgence of the Middle East conflict, government measures to support the economy have intervened massively in economic activity and thus influenced the real insolvency situation. This situation creates disruptive conditions in insolvency counselling and requires comprehensive risk management for the strategic safeguarding of internal processes in insolvency counselling companies. Despite a number of academic articles that address a lack of risk awareness in insolvency counselling, there have been no valid statistical surveys on this topic to date. The topic has also been largely ignored in practice. This article presents a study that examines risk management in insolvency advisory companies in the context of government intervention in the global economy from 2020 to 2023. The aim of the research is to assess the necessity and existence of risk management in these companies. A survey of 350 insolvency advisors was conducted between March and April 2024, from which 113 complete data sets could be analysed. The central hypothesis of the research study is that a significant majority of insolvency advisory companies have insufficient risk awareness and do not implement comprehensive risk management strategies. The survey results confirm that risk management is rarely practised and that a well-founded risk awareness is lacking in most consulting companies. It is noteworthy that two-thirds of those surveyed consider the benefits of risk management to be low, although more than half of those surveyed recognise increased risks due to government crisis measures. Ultimately, this study concludes with a recommendation that a standardised EU insolvency regulation could offer the greatest benefits for the insolvency sector, as it would simplify risk management for consultants in all member states.","PeriodicalId":30376,"journal":{"name":"Administrative Sciences","volume":"68 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141781639","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}

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Internationalization of Small and Medium-Sized Enterprises: Best Practices and the Emerging Concept of Foreign Champion, an Empirical Investigation 中小企业的国际化：最佳实践与新兴的 "外国冠军 "概念，一项实证调查

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Administrative Sciences Pub Date : 2024-07-23 DOI: 10.3390/admsci14080159

Nuno Calheiros-Lobo, Ana Palma-Moreira, Manuel Au-Yong-Oliveira, José Vasconcelos Ferreira

引用次数: 0

Why Do Companies Cook the Books? Empirical Study of the Motives of Creative Accounting of Slovak Companies 公司为何做假账？斯洛伐克公司创造性会计动机的实证研究

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Administrative Sciences Pub Date : 2024-07-22 DOI: 10.3390/admsci14070158

Jakub Michulek, Lubica Gajanova, Anna Krizanova, Roman Blazek

{"title":"Why Do Companies Cook the Books? Empirical Study of the Motives of Creative Accounting of Slovak Companies","authors":"Jakub Michulek, Lubica Gajanova, Anna Krizanova, Roman Blazek","doi":"10.3390/admsci14070158","DOIUrl":"https://doi.org/10.3390/admsci14070158","url":null,"abstract":"Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting, legal, ethical, or psychological perspective. This research aims to identify the main motives for the use of creative accounting and to find out whether corporate culture has an impact on the motives leading to the use of creative accounting. Data collection took place from 18 November 2023 to 18 December 2022. In the research, we used Pearson’s χ2 test to determine the dependence of the studied variables in contingency tables. Subsequently, correspondence analysis was used. The type of corporate culture does not have an impact on the motives that lead to creative accounting. It was proven that the type of corporate culture has an impact on the performance of creative accounting actions based on the request of a senior employee. The uniqueness of the research lies in the investigation of creative accounting from a psychological and managerial point of view in the territory of the Slovak Republic.","PeriodicalId":30376,"journal":{"name":"Administrative Sciences","volume":"61 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141740402","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}

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The Possibilities of Using Artificial Intelligence as a Key Technology in the Current Employee Recruitment Process 将人工智能作为当前员工招聘流程中一项关键技术的可能性

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Administrative Sciences Pub Date : 2024-07-21 DOI: 10.3390/admsci14070157

Gabriel Koman, Patrik Boršoš, Milan Kubina

{"title":"The Possibilities of Using Artificial Intelligence as a Key Technology in the Current Employee Recruitment Process","authors":"Gabriel Koman, Patrik Boršoš, Milan Kubina","doi":"10.3390/admsci14070157","DOIUrl":"https://doi.org/10.3390/admsci14070157","url":null,"abstract":"The current business environment faces numerous new challenges closely linked to the rapid development of information and communication technologies, which influence the corporate landscape. This article focuses on exploring the possibilities of integrating artificial intelligence, as one of the key technologies of today, into the recruitment process. Its aim is to examine the potential applications of artificial intelligence across various stages of employee recruitment. To achieve this goal, the authors employed various methods and techniques, including the PICOS framework, scientific mapping, and case study analysis. The outcome of this study identifies opportunities for leveraging artificial intelligence in the employee recruitment process within corporate settings. The results reflect the current research gaps concerning the analysis of the personnel processes and conceptualizing the implementation possibilities of artificial intelligence in these processes. The contribution of this article to the academic community lies in its conceptualization, providing a foundation for further research focused on analyzing the impacts of integrating AI into recruitment processes.","PeriodicalId":30376,"journal":{"name":"Administrative Sciences","volume":"24 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141740404","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}

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Strategic IT Alignment and Organizational Agility in Nonprofits during Crisis 非营利组织在危机中的 IT 战略调整和组织灵活性

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Administrative Sciences Pub Date : 2024-07-17 DOI: 10.3390/admsci14070153

Lauren Azevedo, Roderick Lee, Wanzhu Shi

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Socio-Economic Determinants of the Value Attributed to Human Capital in the Labour Market from the Employee’s Perspective 从雇员角度看劳动力市场人力资本价值的社会经济决定因素

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Administrative Sciences Pub Date : 2024-07-17 DOI: 10.3390/admsci14070154

Francisco-Jesús Ferreiro-Seoane, Manuel Octavio del Campo Villares, Nerea Abad-Itoiz, Eladio Jardón Ferreiro

{"title":"Socio-Economic Determinants of the Value Attributed to Human Capital in the Labour Market from the Employee’s Perspective","authors":"Francisco-Jesús Ferreiro-Seoane, Manuel Octavio del Campo Villares, Nerea Abad-Itoiz, Eladio Jardón Ferreiro","doi":"10.3390/admsci14070154","DOIUrl":"https://doi.org/10.3390/admsci14070154","url":null,"abstract":"The aim of this study is to analyse the variables related to knowledge (Talent Management and Training) as a source of human capital in the companies listed in the ranking of the most attractive organisations within the Spanish labour market, published annually by the journal Actualidad Económica (period 2016–2022). We seek to determine the socio-economic variables impacting this assessment, while also exploring the sustainability of the companies in the ranking. Ten hypotheses are thus examined by descriptive statistics, ANOVA, and multiple linear regression models. The results show a significant relationship between permanence, nationality, professional–scientific–technical sector, size, stock market listing, and both variables representative of knowledge in the ranked companies. Focusing on Talent Management, it is noted that permanence in the ranking (>4 years), Anglo-Saxon nationality, being active in the professional, scientific, and technical sector, and being listed on the stock market all play a part. However, Training differs in that size is a factor that positively influences valuation, whereas the international area is irrelevant. Our findings are a key contribution, as there are no previous applied studies that correlate knowledge in the business environment, the valuation of organisations from the employee’s perspective, and several socio-economic variables.","PeriodicalId":30376,"journal":{"name":"Administrative Sciences","volume":"38 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141721771","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}

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Can ChatGPT Be a Certified Accountant? Assessing the Responses of ChatGPT for the Professional Access Exam in Portugal ChatGPT 可以成为注册会计师吗？评估 ChatGPT 对葡萄牙专业准入考试的反应

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Administrative Sciences Pub Date : 2024-07-16 DOI: 10.3390/admsci14070152

Fabio Albuquerque, Paula Gomes dos Santos

{"title":"Can ChatGPT Be a Certified Accountant? Assessing the Responses of ChatGPT for the Professional Access Exam in Portugal","authors":"Fabio Albuquerque, Paula Gomes dos Santos","doi":"10.3390/admsci14070152","DOIUrl":"https://doi.org/10.3390/admsci14070152","url":null,"abstract":"Purpose: From an exploratory perspective, this paper aims to assess how well ChatGPT scores in an accounting proficiency exam in Portugal, as well as its overall understanding of the issues, purpose and context underlying the questions under assessment. Design/methodology/approach: A quasi-experimental method is used in this study. The questions from an exam by the Portuguese Order of Chartered Accountants (OCC, in the Portuguese acronym) served as input queries, while the responses (outputs) from ChatGPT were compared with those from the OCC. Findings: The findings indicate that ChatGPT’s responses were able to deduce the primary issue underlying the matters assessed, although some responses were inaccurate or imprecise. Also, the tool did not have the same score in all matters, being less accurate in those requiring more professional judgment. The findings also show that the ChatGPT did not pass the exam, although it was close to doing so. Originality: To the best of the authors’ knowledge, there is little research on ChatGPT accuracy in accounting proficiency exams, this being the first such study in Portugal. Practical implications: The findings from this research can be useful to accounting professionals to understand how ChatGPT may be used for practitioners, stressing that it could assist them and improve efficiency, but cannot, at least for now, replace the human professional. It also highlights the potential use of ChatGPT as an additional resource in the classroom, encouraging students to engage in critical thinking and facilitating open discussion with the guidance of teachers. Consequently, it can also prove beneficial for academic purposes, aiding in the learning process.","PeriodicalId":30376,"journal":{"name":"Administrative Sciences","volume":"45 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141722535","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}

引用次数: 0

Exploring Croatian Consumer Adoption of Subscription-Based E-Commerce for Business Innovation 探索克罗地亚消费者采用订阅式电子商务促进业务创新的情况

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Administrative Sciences Pub Date : 2024-07-14 DOI: 10.3390/admsci14070149

Maja Martinović, Roko Barać, Hrvoje Maljak

{"title":"Exploring Croatian Consumer Adoption of Subscription-Based E-Commerce for Business Innovation","authors":"Maja Martinović, Roko Barać, Hrvoje Maljak","doi":"10.3390/admsci14070149","DOIUrl":"https://doi.org/10.3390/admsci14070149","url":null,"abstract":"This paper investigates the impact of four demographic variables and four perceptual drivers identified through a review of the existing literature on adopting subscription-based e-commerce models. Seven hypotheses were tested on a convenience sample of 202 respondents from Croatia. Significant differences in subscription model acceptance were observed across age groups, while education level, employment status, and disposable income showed no significant relation to subscription model adoption in Croatia, although studies in other countries have indicated otherwise. This study also examined four factors (perceived trust, risk, usefulness, and ease of use) described with 21 critical success dimensions. The results showed positive relationships with perceived trust, usefulness, and ease of use and a negative relationship with perceived risk. Enhancing trust, usefulness, and ease of use while reducing perceived risks can boost subscription-based e-commerce adoption. Significant differences in perceived trust, risk, and usefulness were found between users of multiple products/services and non-users but not in perceived ease of use. These findings provide valuable insights for future scientific research on subscription-based models, given their growing popularity in e-commerce and the limited existing research. Additionally, this paper offers practical implications for businesses by enhancing their understanding of customers and the Croatian e-commerce market and by proposing innovative strategies and promotional approaches based on the research outcomes.","PeriodicalId":30376,"journal":{"name":"Administrative Sciences","volume":"81 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141613136","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}

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Exploring Purpose-Driven Leadership: Theoretical Foundations, Mechanisms, and Impacts in Organizational Context 探索目的驱动型领导：组织背景下的理论基础、机制和影响

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Administrative Sciences Pub Date : 2024-07-13 DOI: 10.3390/admsci14070148

Marco Ferreira Ribeiro, Carla Gomes da Costa, Filipe R. Ramos

{"title":"Exploring Purpose-Driven Leadership: Theoretical Foundations, Mechanisms, and Impacts in Organizational Context","authors":"Marco Ferreira Ribeiro, Carla Gomes da Costa, Filipe R. Ramos","doi":"10.3390/admsci14070148","DOIUrl":"https://doi.org/10.3390/admsci14070148","url":null,"abstract":"Leadership has been extensively studied in organizational contexts, with numerous theories examining how leaders influence success and employee engagement. Most recently, integrating organizational purpose—the core reason for an organization’s existence—into leadership has garnered substantial interest, resulting in the underdeveloped concept of Purpose-Driven Leadership. This paper presents a systematic review of Purpose-Driven Leadership in organizations. We employed the PRISMA guidelines and searched WoS and SCOPUS, identifying 58 relevant research papers for inclusion in our review. The success of Purpose-Driven Leadership, as a nexus of individual and organizational purposes, hinges on defining and implementing an organizational purpose that resonates at all levels, based on the inverted pyramid of purpose, from overarching organization to individual roles. Our review suggests several positive outcomes associated with Purpose-Driven Leadership. These include increased work engagement, where employees are more invested in their roles; enhanced organizational commitment, reflecting stronger loyalty to the organization; improved employee performance, demonstrating higher productivity and effectiveness; and overall organizational performance. Additionally, this leadership approach promotes a cohesive and motivated workforce by aligning individual goals with the broader organizational purpose, fostering a culture of collaboration and innovation. Several moderators were also identified, including effective purpose communication, impact perception, autonomy, and balance of work–life.","PeriodicalId":30376,"journal":{"name":"Administrative Sciences","volume":"23 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141613135","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}

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Importance of Competitive Dynamics of Strategic Groups: Opportunities and Challenges 战略集团竞争动力的重要性：机遇与挑战

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Administrative Sciences Pub Date : 2024-07-12 DOI: 10.3390/admsci14070147

Albérico Travassos Rosário, Ricardo Raimundo

{"title":"Importance of Competitive Dynamics of Strategic Groups: Opportunities and Challenges","authors":"Albérico Travassos Rosário, Ricardo Raimundo","doi":"10.3390/admsci14070147","DOIUrl":"https://doi.org/10.3390/admsci14070147","url":null,"abstract":"The competitive dynamics of strategic groups perform a major role in shaping the competitive background of industries. Strategic groups are sets of companies within an industry that follow related strategies or have comparable characteristics, such as product offerings, target markets, or geographic scale. Understanding these dynamics is central for firms to spot opportunities and cope with challenges effectively. This paper reviews the literature on the competitive dynamics of strategic groups. It analyses the theoretical underpinnings of competitive dynamics of strategic groups and discusses the central dimensions of the concept, underscoring the importance of competitive dynamics for strategic groups. Our aim is to sum up these perspectives while providing a clear and integrated overview through a systematic literature review. Such systematic literature review was performed using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method. PRISMA is a framework with evidence-based data designed to help authors carry out a systematic literature review. This systematic literature review sought to consolidate knowledge on this topic. A discussion on the theme is carried out, an ensuing conclusion came up and, finally, avenues for further research are recommended.","PeriodicalId":30376,"journal":{"name":"Administrative Sciences","volume":"327 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141613134","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}

引用次数: 0