Business Systems Research Journal最新文献_第6页

The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context 先进的信息系统和管理控制实践在市政环境中的交织功能

IF 1.5

Business Systems Research Journal Pub Date : 2021-12-01 DOI: 10.2478/bsrj-2021-0025

Krister Bredmar, Ulrika Melin

{"title":"The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context","authors":"Krister Bredmar, Ulrika Melin","doi":"10.2478/bsrj-2021-0025","DOIUrl":"https://doi.org/10.2478/bsrj-2021-0025","url":null,"abstract":"Abstract Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of these systems. Public sector operations in general and municipal operations, in particular, are complex and require a lot of resources. Because of this, the managers working within this context need the support of advanced information systems to a large extent. Objectives: This paper aims at understanding how these new systems and their users, accountants, and controllers, perceive the opportunities they bring in a municipal setting. Methods/Approach: Out of 290 Swedish municipalities, 97 participated in the survey. Results: The results show that these systems have come to play an important part in working with management accounting and control issues. Conclusions: One conclusion that could be drawn from this study is that information supported by advanced information systems has become such an important necessity that management accounting as a function or phenomenon would not work without it. Therefore, the interdependency between information systems and management accounting and control practice could be described as intertwined.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":"30 1","pages":"160 - 171"},"PeriodicalIF":1.5,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89948709","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: 1

Entrepreneurial Orientation, Strategic Networking, and Croatian SMEs Performance: A Configurational Approach 创业导向、战略网络与克罗地亚中小企业绩效:一种配置方法

IF 1.5

Business Systems Research Journal Pub Date : 2021-12-01 DOI: 10.2478/bsrj-2021-0030

Bojan Morić Milovanović, Zoran Bubas, M. Mikić

{"title":"Entrepreneurial Orientation, Strategic Networking, and Croatian SMEs Performance: A Configurational Approach","authors":"Bojan Morić Milovanović, Zoran Bubas, M. Mikić","doi":"10.2478/bsrj-2021-0030","DOIUrl":"https://doi.org/10.2478/bsrj-2021-0030","url":null,"abstract":"Abstract Background: Many studies on entrepreneurship indicate an affirmative entrepreneurial orientation (EO) and small firm performance interrelationship. However, the empirical results are inconclusive, especially when firms face certain contingencies. Objectives: Strategic networking and environmental dynamism are important to SMEs’ performance; therefore, the goal of this study is to apply a configurational approach for developing a model that promotes the roles of strategic networking and environmental dynamism as moderating variables in the EO-performance relationship. Methods/Approach: For determining which model fits the data best, a moderated linear regression analysis was used as an analytical method to test the proposed hypotheses. Specifically, configurational, contingency and universal models were examined. Results: Results reveal that a configurational model provides a statistically better explanation of variance in performance compared to both contingency and universal models. Conclusions: By adding strategic networking to the EO-performance relationship, our study helps explain why some firms, although restrained with internal resources, can still achieve entrepreneurial projects since required resources can be acquired from external network partners. Limitations of this study encompass the sample size, the use of a subjective scale, questioning of only one representative of the firm, and the short-term aspect of the study.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":"12 1","pages":"236 - 252"},"PeriodicalIF":1.5,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76240399","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: 1

The Partnership Network Structure of Automakers under Radical Technological Change 技术变革下汽车制造商的伙伴关系网络结构

IF 1.5

Business Systems Research Journal Pub Date : 2021-12-01 DOI: 10.2478/bsrj-2021-0021

F. Isada

{"title":"The Partnership Network Structure of Automakers under Radical Technological Change","authors":"F. Isada","doi":"10.2478/bsrj-2021-0021","DOIUrl":"https://doi.org/10.2478/bsrj-2021-0021","url":null,"abstract":"Abstract Background: Traditionally, dense network structures have dominated partnerships in the automotive industry. On the other hand, previous research in other industries has shown that network structures suitable for radical innovation include weak ties, structural holes and betweenness centrality. Objective: The purpose of this research is to empirically analyse the effect of the ongoing and radical change in the business environment within the automotive industry, referred to as CASE (connected, autonomous/automated, shared, and electric), on the network structure of the partnerships of automobile manufacturers. Methods/Approach: The methodology of this study is based on the use of real data on partnerships of car manufacturers around the world, analysed using social network analysis methods. Results/Findings: The analysis confirms that there is a significant correlation between the degree of the CASE approach, the number of weak ties and the size of structural holes. In addition, several cases showed significant differences in the network structure between new technology ventures and existing legacy technology firms. The findings highlight the insight that the network structure of the automotive industry is likely to change significantly in the future due to technological innovation.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":"40 1","pages":"95 - 113"},"PeriodicalIF":1.5,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77733119","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

Blended Learning and Student Satisfaction: The Moderating Effect of Student Performance 混合式学习与学生满意度:学生成绩的调节作用

IF 1.5

Business Systems Research Journal Pub Date : 2021-12-01 DOI: 10.2478/bsrj-2021-0020

Jusuf Zeqiri, V. Kareva, Sadri Alija

{"title":"Blended Learning and Student Satisfaction: The Moderating Effect of Student Performance","authors":"Jusuf Zeqiri, V. Kareva, Sadri Alija","doi":"10.2478/bsrj-2021-0020","DOIUrl":"https://doi.org/10.2478/bsrj-2021-0020","url":null,"abstract":"Abstract Background: Blended learning is a new approach to teaching and learning created by combining traditional classroom learning with an online learning platform. In recent years, blended learning has become an increasingly popular form of e-learning. It is particularly suitable for transitioning from completely traditional forms of learning to online learning. Objectives: This paper aims to examine the effect of blended learning on students’ performance and satisfaction and showcase whether students’ satisfaction with blended learning leads to performance improvement. Methods/Approach: A quantitative research design has been utilized for data collection, consisting of a questionnaire administered to a sample of three hundred and nineteen (319) students from bachelor and master study programs at South East European University (SEEU) in N. Macedonia. Data gathered through this questionnaire have been analyzed through structural equation modelling (SEM). Results: The results show that blended learning influences students’ performance and satisfaction. Conclusions: Course management and interaction positively impact students’ satisfaction and performance. The interaction has a more significant effect on both satisfaction and performance outcomes from blended learning. The main conclusion is that blended learning contributes to students’ satisfaction which eventually leads to students’ improved performance.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":"41 1","pages":"79 - 94"},"PeriodicalIF":1.5,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80584311","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: 4

The Appropriate Work Environment for Older Employees: The Case of Slovenia 适合年长员工的工作环境:斯洛文尼亚的案例

IF 1.5

Business Systems Research Journal Pub Date : 2021-12-01 DOI: 10.2478/bsrj-2021-0026

M. Rožman, V. Čančer

{"title":"The Appropriate Work Environment for Older Employees: The Case of Slovenia","authors":"M. Rožman, V. Čančer","doi":"10.2478/bsrj-2021-0026","DOIUrl":"https://doi.org/10.2478/bsrj-2021-0026","url":null,"abstract":"Abstract Background: The increase in population life expectancy in developed economies is also reflected in the aging of the workforce; therefore, enterprises should create an appropriate work environment for all employees, emphasizing the older ones. Objectives: The major objectives of this paper are to establish the impact of appropriate working conditions and training programs for older employees on their work motivation, as well as to establish the latter’s impact on the older employees’ work engagement in Slovenian medium-sized and large enterprises. Methods/Approach: Structural equation modeling explored the links between four constructs – appropriate working conditions, training programs, work motivation, and work engagement. Results: In Slovenian enterprises, appropriate working conditions and training programs for older employees positively impact their work motivation. Moreover, the work motivation of older employees positively impacts their work engagement. Conclusions: These findings can be useful for employers or managers for developing targeted employee motivation and employee engagement programs to leverage the talents and dedication of older employees.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":"1 1","pages":"172 - 186"},"PeriodicalIF":1.5,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82344037","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

Notes to the Financial Statements: Current State and Improvement 财务报表附注:现状与改进

IF 1.5

Business Systems Research Journal Pub Date : 2021-12-01 DOI: 10.2478/bsrj-2021-0019

A. Rep

{"title":"Notes to the Financial Statements: Current State and Improvement","authors":"A. Rep","doi":"10.2478/bsrj-2021-0019","DOIUrl":"https://doi.org/10.2478/bsrj-2021-0019","url":null,"abstract":"Abstract Background: Prior studies have revealed a disclosure problem in financial statements, primarily in narrative reports. Three main problem areas have been identified: insufficient relevant information, too much irrelevant information, and low-level communication. Micro and small entities face the most difficulties. Objectives: The main objective of this research is to propose a solution to existing disclosure problems to contribute towards improving the quality of financial reporting of smaller entities. Methods/Approach: To improve the reporting model for smaller entities, a survey has been conducted using a structured questionnaire on a sample of non-financial entities registered in Croatia. Based on results interpretations, standardized notes have been proposed. Results: 167 respondents have shared their thoughts about current disclosure issues and possible improvements, showing their awareness of disclosure problems and willingness for change. Given their opinions, the proposal has been made. Conclusions: The main contribution of the paper is the creation of a proposal for standardized, integrated, and digitalized notes to the financial statements based on the principle of materiality, primarily addressed to micro but also small entities from the non-financial sector. The paper extends previous proposals which did not focus on their structure and digitalization.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":"48 1","pages":"60 - 78"},"PeriodicalIF":1.5,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73528183","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

Sentiment Analysis of Customer Feedback in Online Food Ordering Services 网上订餐服务中顾客反馈的情感分析

IF 1.5

Business Systems Research Journal Pub Date : 2021-12-01 DOI: 10.2478/bsrj-2021-0018

B. Nguyen, Van-Ho Nguyen, T. Ho

{"title":"Sentiment Analysis of Customer Feedback in Online Food Ordering Services","authors":"B. Nguyen, Van-Ho Nguyen, T. Ho","doi":"10.2478/bsrj-2021-0018","DOIUrl":"https://doi.org/10.2478/bsrj-2021-0018","url":null,"abstract":"Abstract Background: E-commerce websites have been established expressly as useful online communication platforms, which is rather significant. Through them, users can easily perform online transactions such as shopping or ordering food and sharing their experiences or feedback. Objectives: Customers’ views and sentiments are also analyzed by businesses to assess consumer behavior or a point of view on certain products or services. Methods/Approach: This research proposes a method to extract customers’ opinions and analyse sentiment based on a collected dataset, including 236,867 online Vietnamese reviews published from 2011 to 2020 on foody.vn and diadiemanuong.com. Then, machine learning models were applied and assessed to choose the optimal model. Results: The proposed approach has an accuracy of up to 91.5 percent, according to experimental study findings. Conclusions: The research results can help enterprise managers and service providers get insight into customers’ satisfaction with their products or services and understand their feelings so that they can make adjustments and correct business decisions. It also helps food e-commerce managers ensure a better e-commerce service design and delivery.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":"23 1","pages":"46 - 59"},"PeriodicalIF":1.5,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90977374","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: 10

Position and Role of Social Supermarkets in Food Supply Chains 社会超市在食品供应链中的地位与作用

IF 1.5

Business Systems Research Journal Pub Date : 2021-05-01 DOI: 10.2478/bsrj-2021-0012

B. Knežević, Petra Škrobot, Berislav Žmuk

{"title":"Position and Role of Social Supermarkets in Food Supply Chains","authors":"B. Knežević, Petra Škrobot, Berislav Žmuk","doi":"10.2478/bsrj-2021-0012","DOIUrl":"https://doi.org/10.2478/bsrj-2021-0012","url":null,"abstract":"Abstract Background: Social supermarkets were developed in Europe after the economic crisis 2008-2014. Their purpose is to decrease food waste that occurs in traditional food supply chains and to ensure access to food to socially endangered citizens. Objectives: This paper analyses the general perception of consumers regarding the mission and purpose of social supermarkets in four Central Eastern European (CEE) countries: Croatia, Poland, Lithuania, and Serbia. Methods/Approach: The paper brings the results of the survey research conducted in the observed CEE countries measuring attitudes towards the relevance and the role of social supermarkets. Results: There is a positive attitude regarding the existence of social supermarkets in all the analysed CEE countries. Less than 10% of respondents claim that there is no need for such organizations. In Croatia, Lithuania, and Poland examinees claim that reduction of food waste rather than reduction of poverty should be emphasized as a mission of social supermarkets. Conclusions: Social supermarkets require improvement of a legal framework, welfare system integration, and implementation of state monitoring. Moreover, larger involvement of religious communities, national and local governments, as supporting institutions is observed as a necessity in all the countries.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":"67 1","pages":"179 - 196"},"PeriodicalIF":1.5,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83939951","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: 4

Differences in Slovenian NUTS 3 Regions and Functional Regions by Gender 斯洛文尼亚NUTS 3区域和功能区的性别差异

IF 1.5

Business Systems Research Journal Pub Date : 2021-05-01 DOI: 10.2478/bsrj-2021-0004

S. Drobne

{"title":"Differences in Slovenian NUTS 3 Regions and Functional Regions by Gender","authors":"S. Drobne","doi":"10.2478/bsrj-2021-0004","DOIUrl":"https://doi.org/10.2478/bsrj-2021-0004","url":null,"abstract":"Abstract Background: Regions at the level of NUTS 3, which is a system used in the EU for various analyses and statistical reports, can be defined as functional regions in terms of labour markets, education areas, and supply markets. Objectives: This study analyses the functional regions of Slovenia, differentiated by gender, and their correspondence with the statistical regions at the level of NUTS 3. Methods/Approach: Functional regions are analysed as labour market areas, which are modelled according to the CURDS method, and evaluated using the fuzzy set approach. Results: The analysis of functional regions resulted in ten regions for male commuters and fourteen regions for female commuters. Only four of the twelve functional regions for commuters relate to the corresponding statistical regions. Functional region Ljubljana is much larger than the corresponding statistical region, mainly at the expense of neighbouring regions. In recent decades, two new functional regions have been created which are becoming candidates for inclusion in the system of NUTS 3 regions. Conclusions: A detailed analysis showed that functional region Velenje is becoming an important local labour market and should be included in the system of NUTS 3 regions of Slovenia, while the Central Sava Statistical Region should be removed from it.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":"62 1","pages":"45 - 59"},"PeriodicalIF":1.5,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75568465","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

Gender Disparity in Students’ Choices of Information Technology Majors 信息技术专业学生选择的性别差异

IF 1.5

Business Systems Research Journal Pub Date : 2021-05-01 DOI: 10.2478/bsrj-2021-0006

Yu Zhang, Tristen Gros, E. Mao

{"title":"Gender Disparity in Students’ Choices of Information Technology Majors","authors":"Yu Zhang, Tristen Gros, E. Mao","doi":"10.2478/bsrj-2021-0006","DOIUrl":"https://doi.org/10.2478/bsrj-2021-0006","url":null,"abstract":"Abstract Background: The gender disparity in the Information Technology (IT) field has persisted over the years. In 2018, only 27.2% of IT workers were women. Once hired, women face more challenges, and they are leaving the field twice as fast as men are. The misconception that women are weak in tech is one of the root causes of gender disparity issues in IT. Objectives: We examine the gender disparity in students’ choices of IT majors, as well as the decision process of Computer Information Systems (CIS) graduates. Methods/Approach: We use the United States public universities’ student data from 2010 to 2018. Both the Pooled and the Satterthwaite t-test are used to investigate the gender disparity issue among the students. Results: Our results support our hypothesis that female students are statistically less likely to choose CIS than their male peers are. An additional analysis of students’ grades in CIS courses shows that female students perform equally well as male students do. We did not find any evidence that it takes longer for female students to get the CIS degree; however, female students did change their majors more often. Conclusions: Female students tend to avoid IT majors; they often think they may not do well in the courses; however, such an assumption is not true. Our findings provide strategies for university and high school administration to be more proactive in developing recruiting strategies to attract and retain female CIS students.","PeriodicalId":43772,"journal":{"name":"Business Systems Research Journal","volume":"58 1","pages":"80 - 95"},"PeriodicalIF":1.5,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72758924","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: 2