Central European Management Journal最新文献_第2页

What do we talk about when we talk about strategic renewal: a systematic literature review of 40 years of research 当我们谈论战略更新时，我们谈论的是什么:对40年研究的系统文献综述

Central European Management Journal Pub Date : 2023-10-05 DOI: 10.1108/cemj-01-2023-0003

Mariola Ciszewska-Mlinarič, Piotr Wójcik

引用次数: 0

The multilevel governance of financial instruments in regional development policy: the case of Poland 区域发展政策中金融工具的多层次治理：以波兰为例

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Central European Management Journal Pub Date : 2023-09-05 DOI: 10.1108/cemj-05-2022-0071

Katarzyna Sum, M. Radło, Marta Mackiewicz

{"title":"The multilevel governance of financial instruments in regional development policy: the case of Poland","authors":"Katarzyna Sum, M. Radło, Marta Mackiewicz","doi":"10.1108/cemj-05-2022-0071","DOIUrl":"https://doi.org/10.1108/cemj-05-2022-0071","url":null,"abstract":"PurposeThe aim of this article is to investigate how the use of financial instruments influences the development of Regional Development Funds (RFR) in Poland and to assess the maturity and coherence of the regional development financing system in this country.Design/methodology/approachThe methodology is based on the multilevel governance literature and on data collected during 26 in-depth interviews in regional, national and international institutions.FindingsThe authors demonstrate that the use of financial instruments stimulates new kinds of cooperation between several institutions and contributes to the establishment of RFR. The authors also show that the Polish regional financing system is still developing and formulate recommendations about necessary improvements.Originality/valueThe main contribution of this article, in addition to taking up a new, relevant topic for the regional development policy in countries benefiting from European Union (EU) cohesion policy, is the application of the multilevel governance (MLG) concept to explain the development of the Polish regional development financing system. Moreover, the significant added value of this study comes from the use of data collected during 26 in-depth interviews (IDI) in regional, national and international institutions on the use of repayable instruments in regional development policy.","PeriodicalId":40276,"journal":{"name":"Central European Management Journal","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43318726","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

Audit committees in public companies listed on the Warsaw Stock Exchange: compliance with hard law in practice 华沙证券交易所上市公司审计委员会:在实践中遵守硬性法律

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Central European Management Journal Pub Date : 2023-09-01 DOI: 10.1108/cemj-12-2021-0150

J. Gad

{"title":"Audit committees in public companies listed on the Warsaw Stock Exchange: compliance with hard law in practice","authors":"J. Gad","doi":"10.1108/cemj-12-2021-0150","DOIUrl":"https://doi.org/10.1108/cemj-12-2021-0150","url":null,"abstract":"PurposeThe article aims to determine the implementation extent of the regulations around appointment and characteristics of audit committees and regulations concerning disclosure of information about the audit committee in Polish practice.Design/methodology/approachThe author analyzed the informative content of management reports and corporate governance statements. The survey covered all domestic companies listed on the Warsaw Stock Exchange in the years from 2017 to 2021.FindingsThe new guidelines resulting from hard law had a significant impact on the corporate governance on the Polish capital market. According to the research results, over the analyzed years, the share of companies listed on the Warsaw Stock Exchange, which appointed an audit committee within the supervisory board, clearly increased. Moreover, the research found that in the period under study, not all companies fulfilled the obligation to disclose information about the audit committee resulting from hard law. In particular, this applies to disclosures on how the members of the audit committee acquired competencies in the area of accounting.Practical implicationsThe article concerns the operation of the audit committee in public companies listed on the Polish capital market. The study can serve as a reference point for further research on corporate governance. The results of the research may be an indication for those who create legal solutions in the area of corporate governance.Originality/valueThis is the first such comprehensive study on the characteristics of the audit committee and disclosures about the audit committee resulting from the introduction of hard law in this area.","PeriodicalId":40276,"journal":{"name":"Central European Management Journal","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45148997","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

IP box effects in the gaming industry 游戏产业中的IP盒子效应

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Central European Management Journal Pub Date : 2023-09-01 DOI: 10.1108/cemj-12-2021-0143

Anna Białek-Jaworska, A. Teterycz, R. Sichel, Michael Wozniak

{"title":"IP box effects in the gaming industry","authors":"Anna Białek-Jaworska, A. Teterycz, R. Sichel, Michael Wozniak","doi":"10.1108/cemj-12-2021-0143","DOIUrl":"https://doi.org/10.1108/cemj-12-2021-0143","url":null,"abstract":"PurposeThis paper aims to verify how the intellectual propertyuce their tax rate to increase their investment and innovativeness. With a panel model approach – system GMM and DiD with multiple time periods – it analyses data from the Orbis database for 2011–2019 of 673 firms from the gaming industry in 11 countries and hand-collected data on intellectual property rights protection. The authors study public and private companies from the gaming sector in leading European markets and all three countries that protect intellectual property rights of software (Japan, South Korea, the USA).FindingsRecent reforms enable gaming companies to use preferential tax treatment for IP-related income and significantly impact a firm’s revenue growth.Practical implicationsNevertheless, European gaming firms require time to leap the gap to the growth and innovativeness of countries that protect software.Originality/valueThe authors show that the IP box stimulates gaming firms to protect IP via wordmarks, figurative marks, trademarks and software patents that bring effects in five years. Despite the critics against IP box, the authors prove its lagged efficiency, especially in profitable and larger firms.","PeriodicalId":40276,"journal":{"name":"Central European Management Journal","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46799288","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

The effect of income and expense shifting on the corporate income tax evasion 收入和费用转移对企业所得税逃税行为的影响

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Central European Management Journal Pub Date : 2023-08-22 DOI: 10.1108/cemj-08-2022-0091

S. Kołodziej, E. Maruszewska, Małgorzata Niesiobędzka

{"title":"The effect of income and expense shifting on the corporate income tax evasion","authors":"S. Kołodziej, E. Maruszewska, Małgorzata Niesiobędzka","doi":"10.1108/cemj-08-2022-0091","DOIUrl":"https://doi.org/10.1108/cemj-08-2022-0091","url":null,"abstract":"PurposeThis paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability.Design/methodology/approachTwo experiments were conducted in which young (N = 62) and experienced (N = 68) tax agents read a scenario placing them in a position of an employee responsible for tax planning and calculations of tax liabilities. The respondents’ task was to decide about the extent of the tax liability understatement using income or expense shifting.FindingsResearch demonstrated significantly higher extent of corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents (Study 2) and on tendency level among young tax agents (Study 1).Research limitations/implicationsResults of the studies might be of interest to managers paying attention to tax procedures within the company, governmental agencies investigating corporate tax evasion, as well as educators responsible for tax agents’ initial training and lifelong learning.Originality/valueThis study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been analyzed in the literature so far.","PeriodicalId":40276,"journal":{"name":"Central European Management Journal","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45116198","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

Implications for multinational enterprises from emerging market subsidiaries’ reverse knowledge transfer 新兴市场子公司反向知识转移对跨国企业的启示

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Central European Management Journal Pub Date : 2023-08-22 DOI: 10.1108/cemj-08-2022-0097

D. Fjellström, E. Chowdhury, Sohail Ahmad, Bolortuya Batkhuu

{"title":"Implications for multinational enterprises from emerging market subsidiaries’ reverse knowledge transfer","authors":"D. Fjellström, E. Chowdhury, Sohail Ahmad, Bolortuya Batkhuu","doi":"10.1108/cemj-08-2022-0097","DOIUrl":"https://doi.org/10.1108/cemj-08-2022-0097","url":null,"abstract":"PurposeThis study aims to understand the role of drivers, underlying challenges and, consequently, the implications of the reverse knowledge transfer (RKT) process for the multinational enterprises (MNE)s.Design/methodology/approachA dyadic qualitative research design was used with a cross-country design covering perspectives from both the headquarters and subsidiaries from the USA, Denmark, Pakistan, India and Bangladesh. In-depth interviews were conducted with managers in multiple sectors such as information technology, telecommunications, project management and engineering.FindingsThe study reveals the constraints and drivers of the RKT process, and furthermore elaborates on the implications for MNEs. RKT can lead to the development of new processes, subsidiary independence and intra-organizational knowledge transfer. Besides, it can entail challenges such as position insecurity for subsidiaries and a blurring of the MNE market vision. The findings demonstrate several implications for the MNEs.Practical implicationsThe study highlights the direct implications of RKT for the multinational enterprises. The findings serve as a practical guide for global managers seeking to improve their competitive edge.Originality/valueThe study presents a framework of the RKT process from emerging market subsidiaries to parent companies, that demonstrates the role of drivers, underlying challenges and implications of the RKT process for the MNEs.","PeriodicalId":40276,"journal":{"name":"Central European Management Journal","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49307972","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

Co-creation of business and marketing models for SMEs in short food supply chains in Lithuania, Latvia and Poland 为立陶宛、拉脱维亚和波兰食品供应链中的中小企业共同创建商业和营销模式

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Central European Management Journal Pub Date : 2023-08-08 DOI: 10.1108/cemj-12-2022-0254

Adam Oleksiuk, Katarzyna Rull Quesada

{"title":"Co-creation of business and marketing models for SMEs in short food supply chains in Lithuania, Latvia and Poland","authors":"Adam Oleksiuk, Katarzyna Rull Quesada","doi":"10.1108/cemj-12-2022-0254","DOIUrl":"https://doi.org/10.1108/cemj-12-2022-0254","url":null,"abstract":"Purpose The aim of this article is to identify the issues of short food supply chains (SFSCs) in three countries of Central and Eastern Europe, i.e. Lithuania, Latvia and Poland, to compare the barriers to shortening food supply chains and to indicate business models for short supply chains.Design/methodology/approach Within the AgroBRIDGES project, the authors organized local co-creation workshops from August to September 2021 in 12 European regions and countries, engaging 150+ agrifood stakeholders of the project’s local communities.Findings The development potential of SFSCs in Lithuania, Latvia and Poland is high and seems to be growing every year. Currently, the development potential of SFSCs in Lithuania, Latvia and Poland is stimulated more by social trends than by public support. Traditional business models based on the distribution of food products through local and regional markets have a definitely diminishing potential.Research limitations/implications Although this article covers an existing gap in the literature, it also has several limitations that may serve as an inspiration for future research. First, the results draw on a sample of agrifood value chain stakeholders in Lithuania, Latvia and Poland; hence, the findings might be industry specific. Therefore, future studies should explore this topic on wider target groups or different industries. Moreover, the method is qualitative and could be supplemented with additional quantitative analysis of similar tools or the experience of other agrifood companies from European countries.Practical implications The article seeks to build bridges between consumers and producers by supporting SFSCs through a systemic, holistic and multi-actor approach.Originality/value The study elaborates on the under-researched topic of SFSCs in the context of barriers to shortening food supply chains and business models for short supply chains in Lithuania, Latvia and Poland.","PeriodicalId":40276,"journal":{"name":"Central European Management Journal","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47610045","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

Helping Dwight: how gamification can improve CSR communication effectiveness? 帮助德怀特:游戏化如何提高企业社会责任的沟通效果?

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Central European Management Journal Pub Date : 2023-08-03 DOI: 10.1108/cemj-11-2021-0127

Filip Wójcik

引用次数: 0

Motives and strategies of women pursuing careers in IT and HR managerial positions 妇女从事信息技术和人力资源管理工作的动机和战略

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Central European Management Journal Pub Date : 2023-07-19 DOI: 10.1108/cemj-12-2021-0158

C. Sołek-Borowska, Joanna Tabor-Błażewicz

{"title":"Motives and strategies of women pursuing careers in IT and HR managerial positions","authors":"C. Sołek-Borowska, Joanna Tabor-Błażewicz","doi":"10.1108/cemj-12-2021-0158","DOIUrl":"https://doi.org/10.1108/cemj-12-2021-0158","url":null,"abstract":"Purpose Despite more than 50 years of research into gender and work, the impact of women occupying managerial positions persists to be under-represented in mainstream human resource management (HRM) literature. The purpose of this article is to identify and explore the perceptions of women who decided to choose their career path either in IT or HR positions to explore their motivation, career strategies and success factors.Design/methodology/approach Twenty semi-structured interviews were conducted with women occupying either IT or HR managerial positions. The study included two datasets: (1) women representing managerial positions in IT and (2) women representing managerial positions in HR.Findings Women holding HR managerial positions took action to achieve the intended position in their dream industry since their studies. On the contrary, the choice of the IT industry was one undertaken by candidates with no previous IT experience. Because the IT sector is dominated by men, women in these positions still had to prove their competences.Research limitations/implications The research showed that women cannot be ignored in the science, technology, engineering and mathematics (STEM) industry, and they prove a valuable resource for managerial positions in IT or HR departments in many sectors.Originality/value The research underpinned a new boundaryless career model for both HR and IT positions.","PeriodicalId":40276,"journal":{"name":"Central European Management Journal","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43606204","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

Managerial competencies in the framework of the circumplex model of personality metatraits 人格元特征环复模型框架下的管理胜任力

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Central European Management Journal Pub Date : 2023-06-19 DOI: 10.1108/cemj-10-2022-0180

Anna K. Baczynska, I. Skoczeń, George C. Thornton III

{"title":"Managerial competencies in the framework of the circumplex model of personality metatraits","authors":"Anna K. Baczynska, I. Skoczeń, George C. Thornton III","doi":"10.1108/cemj-10-2022-0180","DOIUrl":"https://doi.org/10.1108/cemj-10-2022-0180","url":null,"abstract":"PurposeThe study sought to fit managerial competencies in the metatraits of the Circumplex Personality Metatraits Model (CPM) by Strus, Cieciuch and Rowinski (2014). The authors assumed that managerial competencies would be located in the sector of personality metatraits, specifically, the plus poles: Integration (Gamma-Plus) through Stability (Alpha-Plus) and Self-restraint (Delta-Plus) to Plasticity (Beta-Plus).Design/methodology/approachA group of 327 managers took part in this study. Managerial competencies related to social skills, problem-solving, management and goal striving, openness to change and employee development were evaluated via the assessment center (AC).FindingsThe results revealed a negative relationship between all managerial competencies and negative metatraits of Disharmony (Gamma-Minus) and Passiveness (Beta-Minus). On the other hand, Integration (Gamma-Plus) and Plasticity (Beta-Plus) appeared to be positively related to two competencies only: openness to change and problem-solving.Originality/valueAll managerial competencies fitted well in the CPM pattern with adequate degrees of fit. The discussion indicates the role of managerial competencies and personality assessment in the selection process.","PeriodicalId":40276,"journal":{"name":"Central European Management Journal","volume":"1 1","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62050179","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