Search results for "enterprises"
showing 10 items of 150 documents
DEVELOPMENT TRENDS OF ACCOUNTING REQUIREMENTS OF SMALL AND MEDIUM ENTERPRISES IN THE REPUBLIC OF LATVIA
2010
The significance of small and medium enterprises (SME) including the development of micro enterprises has been emphasized more and more often in the national economic policy of many countries. This issue is also topical in the economy of Latvia, especially in the situation when it is necessary to revive and stimulate the economic activity in the country. Taking into account the measures planned by the European Commission and the amendments to the legislation of the Republic of Latvia and the planned measures regarding the support of SME as well as the differentiation of requirements in the field of accounting depending on the scale of activities the authors analyse the questions which are c…
The Diffusion of the Activity-Based Costing Method: A Comparison between France and China
2011
In France, like in the USA, the Activity-based Costing method (ABC) was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in the Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. But, we can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the …
Measuring Managers’ Perception of Innovation in the Romanian Hospitality Industry
2013
Abstract In the current economic environment, innovation is a common characteristic of both services and manufacturing enterprises. In the tourism sector innovation has become compulsory in the quest to achieve long term competitiveness. However, innovation is seldom assessed even after being integrated in the daily routine of tourism enterprises. The purpose of this article is to study the degree to which innovation is implemented in the Romanian hospitality industry by analyzing hotel managers’ perception on various types of innovations. The results offer an image on how innovative the hospitality industry is and on how innovation is fostered and achieved.
Ethical Behavior and Organizational Innovation: Analysis of Small and Medium-Sized Enterprises in Latvia
2018
Abstract Innovations can provide small and medium-sized enterprises (SMEs) a significant competitive advantage considering the ambiguous business environment. SMEs may face lower capacity and more constrained funding for long-term investments, however, understanding innovation in a broader sense and looking into organizational structures, behaviors and processes, SMEs have an opportunity to become more competitive. This study analyzes the impact of ethical behavior as a part of an organizational culture on organizational innovation performance in SMEs. Six hundred SMEs in Latvia were surveyed to assess whether employees follow the principles of business ethics in their work and what is the …
Controllo di gestione nelle PMI e consulenti esterni
2019
L'articolo considera, a partire da un'indagine di campo su un campione di professionisti, il loro ruolo, in particolare quello degli esperti contabili e dei dottori commercialisti, nella diffusione degli strumenti e delle metodiche del controllo di gestione nell'ambito delle PMI. Management control in SMEs and external consultants. The issue of management control in small and medium-sized enterprises has long been the subject of scientific debate, as well as a key point of professionals’ interest. Starting from the recognition of the role played by the latter, this paper aims to investigate the type and level of dissemination of management control tools in SMEs by adopting the perspective o…
History and organizational theorizing blended: Insights from exploring the corporate social responsibility field
2019
The “historic turn” in management and organizational studies (MOS) called organizational theorists and historians to engage in discussions on how to best combine organizational theorizing and historical reasoning, methods, and evidence. Arguably, the collective effort of the emergent academic movement has recently resulted in interdisciplinary integration, which foregrounds a new methodological paradigm within MOS. However, history remains a marginal epistemic lens and mode of inquiry in the various research fields of MOS. An example of this trend is the field of corporate social responsibility (CSR), which focuses on the responsibilities of business to pursue its goals in a socially and en…
Algorytmy — nowy wymiar nadzoru i kontroli nad świadczącym pracę
2020
Autor wskazuje, że algorytmy stają się kluczową technologią władzy nad świadczącym pracę. Pozwalają na sformatowanie zarówno samych pracowników, jak i wzajemnych oddziaływań między nimi zasadniczo w jednym celu — optymalizacji procesów pracy służących zwiększeniu wydajności. Z tej perspektywy pracownik jest cyfrowym modelem zbudowanym z danych i informacji. Oznacza to, że wszelkie jego ekspresje ujawniane w środowisku pracy będą mogły być mierzalne, i to na rożne sposoby. Algorytmy rzucają również nowe światło na zagadnienie podporządkowania w zatrudnieniu. A wszystko dzięki ,,wtapianiu się” ich w środowisko danych biometrycznych osób świadczących pracę. W pewien sposób przejmują one własno…
Relational tourism: challenges and capabilities
2010
The observed changes in the orientation of tourism demand, both in taste and in the needs and preferences of the tourist consumer, in the last three decades, have brought to the birth of new ways of interpreting the tourism phenomenon; among these we highlight Relational Tourism, a phenomenon that can be perceived as human-scale tourism, clearly based on territorial, cultural and environmental constraints that include travel formats such as rural tourism, cultural tourism, farm tourism, environmental tourism, outdoor activity tourism and many new ways, which have shown an important quantitative growth of Relational Tourism demand in Europe and internationally in the last decades, offering a…
Software startup education around the world : A preliminary analysis
2018
New software startups are born everyday around the world. Nonetheless, failure is the fate of most of them. The community already knows that several facts, such as market competition or lack of resources, can impact the destiny of a startup. However, little has been explored in term of the impact of software startup education on the success of failure of startups. In this sense, this study presents the initial steps that we are taking to understand how software startups are taught around the world. To do so, we design a qualitative survey aimed at software startup educators at Universities. Our goal is to gather enough information so we can help the academic community in improving their own…
Effectiveness and Efficiency of Social Economy Organizations
2016
The social economy is a sector that contributes significantly to job creation, sustainable development and income generation as well as equitable distribution of wealth. It is a sector capable of combining profitability with social inclusion within the system of democratic governance, work in the public and private sectors as adjustment of service provision to social needs. Within the social economy there are many different organizations that are usually referred to as social enterprises. SE as a specific mechanism for delivery of goods and services within the existing socio-economic system may not disregard the effectiveness and efficiency. The relationships between effectiveness and effic…