Journal of Business Economics and Management最新文献_第3页

THE SUSTAINABLE CYCLE BETWEEN LEAN PRODUCTION AND AUDITING PRACTICES AND ITS EFFICIENCY IN IMPROVING SUPPLIER RELATIONSHIPS AND GREEN SUPPLY CHAINS 精益生产和审计实践之间的可持续循环及其在改善供应商关系和绿色供应链方面的效率

IF 2.6 3区经济学

Journal of Business Economics and Management Pub Date : 2023-08-18 DOI: 10.3846/jbem.2023.19266

Huang Xiang, Ping-Kuo Chen, Guodao Zhang

{"title":"THE SUSTAINABLE CYCLE BETWEEN LEAN PRODUCTION AND AUDITING PRACTICES AND ITS EFFICIENCY IN IMPROVING SUPPLIER RELATIONSHIPS AND GREEN SUPPLY CHAINS","authors":"Huang Xiang, Ping-Kuo Chen, Guodao Zhang","doi":"10.3846/jbem.2023.19266","DOIUrl":"https://doi.org/10.3846/jbem.2023.19266","url":null,"abstract":"This study explores why a sustainable cycle is induced when manufacturers implement auditing in combination with lean production. Furthermore, it verifies whether this sustainable cycle enhances process integration and risk resilience, thereby allowing the manufacturer to build strong cooperation with suppliers, which further produces a positive effect on the green supply chain. Sociotechnical systems theory is our theoretical basis, and calculating Spearman’s rank correlation coefficient and estimating PLS regressions are the main methods used. The results show that the implementation of auditing induces two driving forces: internal responsibility and the ability to respond to emergencies. These two forces drive suppliers to actively and positively cooperate with lean practices to ensure that the effect of those practices is strengthened. Moreover, stronger lean practices also produce two feedback forces – expanded tolerance for auditing and expanded acceptance of auditing interventions – that strengthen auditing practices. As a result, the mutually continuous strengthening of lean production and auditing practices is produced, which further becomes a sustainable cycle. This cycle can continue to enhance process integration and increase risk resilience, build strong cooperation with suppliers, and improve the green supply chain.","PeriodicalId":47594,"journal":{"name":"Journal of Business Economics and Management","volume":"120 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77513879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DOES GREEN FINANCE SUPPORT TO REDUCE THE INVESTMENT SENSITIVITY OF ENVIRONMENTAL FIRMS? 绿色金融是否支持降低环保企业的投资敏感性?

IF 2.6 3区经济学

Journal of Business Economics and Management Pub Date : 2023-08-18 DOI: 10.3846/jbem.2023.18865

Ashfaq Habib, Muhammad Asif Khan, J. Oláh

引用次数: 1

MOTIVATION PROGRAM IN SMALL AND MEDIUM-SIZED MANUFACTURING ENTERPRISES BASED ON THE PREFERENCE FOR NEEDS 激励方案是基于中小制造企业的需求偏好

IF 2.6 3区经济学

Journal of Business Economics and Management Pub Date : 2023-08-18 DOI: 10.3846/jbem.2023.19495

M. Hitka, S. Lorincová, Z. Rowland, Martina Lipoldova

引用次数: 0

FACTORS OF SUSTAINABLE COMPETITIVENESS AT COMPANY LEVEL: A COMPARISON OF FOUR GLOBAL ECONOMIC SECTORS 公司层面的可持续竞争力因素:全球四个经济部门的比较

IF 2.6 3区经济学

Journal of Business Economics and Management Pub Date : 2023-08-18 DOI: 10.3846/jbem.2023.19478

R. Serban, D. Mihaiu, M. Țichindelean, Claudia Ogrean, M. Herciu

{"title":"FACTORS OF SUSTAINABLE COMPETITIVENESS AT COMPANY LEVEL: A COMPARISON OF FOUR GLOBAL ECONOMIC SECTORS","authors":"R. Serban, D. Mihaiu, M. Țichindelean, Claudia Ogrean, M. Herciu","doi":"10.3846/jbem.2023.19478","DOIUrl":"https://doi.org/10.3846/jbem.2023.19478","url":null,"abstract":"Built on the premise that a company’s competitiveness is given by its robust financial performance and the strength of its position on the market, but only under conditions of sustainability, this study aims to investigate the key factors of company competitiveness while considering sustainability issues. The two research objectives were: (1) to identify and analyze the key factors of sustainable competitiveness at company level (2) to find sector-related discrepancies regarding the identified factors. To achieve them, a horizontal analysis covering ten financial years (2012–2021) was performed on a sample of 1,449 companies from four global economic sectors (Consumer Cyclicals, Energy, Health Care, and Technology) – using Exploratory factor analysis (EFA) and ANOVA. Nine factors (both financial and non-financial) were found: liquidity, profitability, revenue efficiency, inventory management efficiency, ESG performance, receivables management efficiency, R&D efficiency, book value, and market value. Of them, ESG performance has emerged as an independent factor based on non-financial variables, its introduction into the research model being one of the study’s novelties. Significant mean differences were found between the nine factors, depending on the sector, which allowed the ranking of sectors in terms of sustainable competitiveness, in descending order: Health Care, Technology, Consumer Cyclicals, and Energy.","PeriodicalId":47594,"journal":{"name":"Journal of Business Economics and Management","volume":"136 1 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91095666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ETHICAL CONCERNS ASSOCIATED WITH ARTIFICIAL INTELLIGENCE IN THE ACCOUNTING PROFESSION: A CURSE OR A BLESSING? 会计行业与人工智能相关的伦理问题:是祸还是福?

IF 2.6 3区经济学

Journal of Business Economics and Management Pub Date : 2023-06-20 DOI: 10.3846/jbem.2023.19251

M. Fülöp, D. Topor, C. Ionescu, Javier Cifuentes‐Faura, Nicolae Măgdaș

{"title":"ETHICAL CONCERNS ASSOCIATED WITH ARTIFICIAL INTELLIGENCE IN THE ACCOUNTING PROFESSION: A CURSE OR A BLESSING?","authors":"M. Fülöp, D. Topor, C. Ionescu, Javier Cifuentes‐Faura, Nicolae Măgdaș","doi":"10.3846/jbem.2023.19251","DOIUrl":"https://doi.org/10.3846/jbem.2023.19251","url":null,"abstract":"Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel challenges that it brings to the field. The research adopted a deductive approach, starting with the basic concepts and then conducting an empirical study based on an interview. The results of the interview were processed with the Nvivo12 application, through which a thematic analysis was carried out in order to present the results. The research results indicate that most of the accountants involved in the study have a basic knowledge of artificial intelligence but that few of them fully understand the phenomenon. However, they all believe that the ethics of artificial intelligence is vital and that the involvement of regulatory bodies in ethical legislation regarding artificial intelligence is indispensable. The results obtained can serve as an X-ray of the current situation and can be used to derive practical and managerial implications.","PeriodicalId":47594,"journal":{"name":"Journal of Business Economics and Management","volume":"400 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87526986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

HOW DIFFERENT ARE PERFORMANCE MANAGEMENT SYSTEMS? EMPIRICAL TYPOLOGY OF PERFORMANCE MANAGEMENT SYSTEMS 绩效管理系统有何不同?绩效管理系统的实证类型

IF 2.6 3区经济学

Journal of Business Economics and Management Pub Date : 2023-06-20 DOI: 10.3846/jbem.2023.19248

Tarmo Kadak, E. Laitinen

{"title":"HOW DIFFERENT ARE PERFORMANCE MANAGEMENT SYSTEMS? EMPIRICAL TYPOLOGY OF PERFORMANCE MANAGEMENT SYSTEMS","authors":"Tarmo Kadak, E. Laitinen","doi":"10.3846/jbem.2023.19248","DOIUrl":"https://doi.org/10.3846/jbem.2023.19248","url":null,"abstract":"The purpose of the research is to extract an empirical typology presenting the diverse types of PMSs. For creating empirical typology, a Two-Step cluster analysis was applied. The types of PMSs are characterized by the variables extracted from the chain model found in the literature. We discovered two relevant dimensions specifying the PMSs: the importance of strategy for the firms and the multitude of organizational levels. Based on these, we extracted four clusters (types) of PMS along the dimensions of strategy focusing and organizational level. The findings show that the most advanced PMSs are found in the Strategy-focused Multi-level cluster, before the Strategyfocused One-level cluster. We also linked the dimensions within the four aspects of PMSs: strategic, alignment and process, usage, and information aspects. We found that the expected success of PMSs is positively related to the strategy-focus and multiplicity of levels. These findings broaden the common typologies of PMS and add the intrinsic features of the firm to the types of PMS reflecting strategy orientation and the multitude of hierarchy levels of the firm.","PeriodicalId":47594,"journal":{"name":"Journal of Business Economics and Management","volume":"24 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77889781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

CHALLENGES OF ENTREPRENEURSHIP DEVELOPMENT IN EUROPE IN THE LIGHT OF THE PANDEMIC CRISIS 鉴于大流行病危机，欧洲创业发展面临的挑战

IF 2.6 3区经济学

Journal of Business Economics and Management Pub Date : 2023-06-20 DOI: 10.3846/jbem.2023.18612

Rita Remeikienė, Ligita Gasparėnienė, Aleksandra Fedajev, Sanela Arsić, Gracjana Noga

{"title":"CHALLENGES OF ENTREPRENEURSHIP DEVELOPMENT IN EUROPE IN THE LIGHT OF THE PANDEMIC CRISIS","authors":"Rita Remeikienė, Ligita Gasparėnienė, Aleksandra Fedajev, Sanela Arsić, Gracjana Noga","doi":"10.3846/jbem.2023.18612","DOIUrl":"https://doi.org/10.3846/jbem.2023.18612","url":null,"abstract":"The paper aims to perform an objective comparative analysis of the business climate for entrepreneurship development in European countries in 2021 and group them according to the quality of the business climate. The research uses thirteen criteria from the Global Entrepreneurship Monitor report and TOPSIS methodology combined with entropy to perform a comparative analysis of the business climate for entrepreneurship development in selected European economies in 2021. Usage of TOPSIS and entropy method based on the last available data enabled objective and the most accurate evaluation and ranking of countries, taking into account all observed criteria. According to the study, the ranking of European economies indicates that the Netherlands has the most favorable business climate for entrepreneurship development, considering all observed criteria, while Belarus is ranked in the last position. According to relative closeness to the ideal solution (Ci*), the four clusters of countries are derived. Besides the Netherlands, Lithuania, Norway, and Finland were also dedicated to the first cluster, indicating that these economies obtained the most favorable conditions for entrepreneurship development during the pandemic crisis. On the other hand, former command economies and Greece and Cyprus are placed in Cluster IV since they haven’t supported entrepreneurs with sufficient and appropriate economic policy and regulatory reforms.","PeriodicalId":47594,"journal":{"name":"Journal of Business Economics and Management","volume":"2 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72645776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CAN INVESTOR ATTENTION DEFUSE THE RISK OF CORPORATE ZOMBIFICATION? – EMPIRICAL EVIDENCE FROM LISTED COMPANIES IN CHINA 投资者的关注能否化解企业僵尸化的风险?——来自中国上市公司的经验证据

IF 2.6 3区经济学

Journal of Business Economics and Management Pub Date : 2023-06-20 DOI: 10.3846/jbem.2023.19273

Yan Lin, Xinjing Zhang

{"title":"CAN INVESTOR ATTENTION DEFUSE THE RISK OF CORPORATE ZOMBIFICATION? – EMPIRICAL EVIDENCE FROM LISTED COMPANIES IN CHINA","authors":"Yan Lin, Xinjing Zhang","doi":"10.3846/jbem.2023.19273","DOIUrl":"https://doi.org/10.3846/jbem.2023.19273","url":null,"abstract":"Solving the risk of zombification of enterprises and relieving their business difficulties, as a key element of supply-side structural reform, is the pain point of the conversion of old and new dynamic energy and the difficulty of economic transformation and upgrading. In the Internet era, the impact on business operations is also expanding with the widening of investor attention channels. This paper selects Chinese listed companies from 2011–2020 as a research sample, and the empirical results show that, first, investor attention can effectively reduce the risk of transforming enterprises into zombie enterprises, i.e., the risk of corporate zombification decreases as the level of investor attention increases; second, there is heterogeneity in the role of investor attention in resolving the risk of corporate zombification; third, further mechanism tests find that along with Third, further mechanistic tests reveal that as the level of investor attention increases, the level of environmental uncertainty decreases and the annual market value of individual stocks increases, thereby reducing the risk of corporate zombification. The findings of this paper provide theoretical support and empirical evidence for further improving the risk mitigation of corporate zombification, promoting the “de-emphasis” of enterprises, and leading the high-quality and healthy development of enterprises.","PeriodicalId":47594,"journal":{"name":"Journal of Business Economics and Management","volume":"58 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80628386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PEER EFFECT OF CORPORATE R&D INNOVATION FROM THE PERSPECTIVE OF UNCERTAINTY 不确定性视角下企业研发创新的同伴效应

3区经济学

Journal of Business Economics and Management Pub Date : 2023-06-08 DOI: 10.3846/jbem.2023.19047

Dayong Liu, Yunpeng Cai

{"title":"PEER EFFECT OF CORPORATE R&D INNOVATION FROM THE PERSPECTIVE OF UNCERTAINTY","authors":"Dayong Liu, Yunpeng Cai","doi":"10.3846/jbem.2023.19047","DOIUrl":"https://doi.org/10.3846/jbem.2023.19047","url":null,"abstract":"Based on external uncertainty environment and R&D innovation wave background, this paper explores the impact of information noise caused by economic policy uncertainty and the peer effect on corporate R&D innovation activities, using the multiple regression method and the quarterly data of listed Chinese companies from 2010 to 2020, the influencing mechanism and boundary condition of economic policy uncertainty on the peer effect of corporate R&D were analyzed. Results show that there is a significant peer effect at the industry level in the R&D innovation behavior of corporates, with said effect and the uncertainty of economic policies both significantly stimulate the R&D innovation activities of corporates. The imitation learning path of peer effect is obviously targeted, and corporates in the same industry prioritize corporates with comparative advantages in the industry. Economic policy uncertainty and peer effect also present a certain selection effect on corporate R&D innovation, possibly further enabling corporates with better operating conditions to gain greater market share and gradually eliminate corporates with low R&D innovation ability. The conclusions help decision makers use the peer effect to implement incentive policies and optimize management.","PeriodicalId":47594,"journal":{"name":"Journal of Business Economics and Management","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135324218","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IS FISCAL POLICY ONE OF THE MOST IMPORTANT SOCIO-ECONOMIC DRIVERS FOR ENTREPRENEURIAL ACTIVITY IN EUROPEAN UNION COUNTRIES? 财政政策是欧盟国家企业活动最重要的社会经济驱动因素之一吗?

IF 2.6 3区经济学

Journal of Business Economics and Management Pub Date : 2023-05-29 DOI: 10.3846/jbem.2023.19091

O. Lobonț, F. Costea, Sorana Vătavu, Zheng-Zheng Li, A. Țăran, Igor Kononenko

{"title":"IS FISCAL POLICY ONE OF THE MOST IMPORTANT SOCIO-ECONOMIC DRIVERS FOR ENTREPRENEURIAL ACTIVITY IN EUROPEAN UNION COUNTRIES?","authors":"O. Lobonț, F. Costea, Sorana Vătavu, Zheng-Zheng Li, A. Țăran, Igor Kononenko","doi":"10.3846/jbem.2023.19091","DOIUrl":"https://doi.org/10.3846/jbem.2023.19091","url":null,"abstract":"This research highlights the extent to which fiscal policies, along with government effectiveness, trade, economic growth, and education, influence the entrepreneurial environment, starting from the assumption that the effectiveness of public policies and the public administration support for entrepreneurship has proven to be a trigger for development and a means of reducing social inequalities and increasing well-being. Our analysis is based on a panel threshold regression model, which returns parameters for the predictors, in which there is a changing point in fiscal policy as the threshold variable on entrepreneurship activity. The database consisted of annual data from 2002-2019, referring to the European Union’s member states, presented visually based on the data mapping process to evidence the hierarchy of the EU countries for each of the analysed phenomena. Our results evidenced tax policy, trade, and government effectiveness as significant influential factors in stimulating entrepreneurship in EU countries. Although GDP growth and education positively influenced entrepreneurial activity, the statistical tests did not confirm it. Therefore, Governments can encourage entrepreneurial opportunities through harmonised tax legislation with EU regulations and a lighter regulatory burden and policies that foster competition, lower taxes, increase transparency and provide open access for all businesses.","PeriodicalId":47594,"journal":{"name":"Journal of Business Economics and Management","volume":"80 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88152299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0