Hellen Ogutu, Youssef El Archi, Lóránt Dénes Dávid
Research background: Sustainability in organizations is a business approach to creating long-term value by taking into consideration how a given organization operates in the ecological, social, and economic environments. The organizational practices that eventually lead to sustainable development are referred to as sustainable organization management. Purpose of the article: The purpose of this paper is to examine the current trends in sustainable organization management over the time period of 2015?2022, highlight the emerging themes in this study area, and provide guidance for further research in the field. Methods: This paper uses bibliometric meta-data analysis to present an analysis of current trends in sustainable organizational management. An in-depth analysis of a sample result of 619 papers from the Web of Science core collection was conducted with the use of biblioshiny, the R-Programming Language package, and the VoS Viewer software. A global representation of concepts was created using the relational directory network visualization technique based on VoS Viewer software. Keyword cooccurrence relationships were determined; relational techniques were used to visualize bibliographic coupling density to identify thematic areas with little research; and overlay visualization bibliometric techniques were used to identify new and old research themes. Findings & value added: Emerging themes are modeling, tourism, and perceptions. Motor theme areas in the field of study include performance, impact, and management. The paper concludes that the study area of organizational sustainability management is still in its early stages and has great research potential, such as Africa as a study area, despite the fact that there have been few or no research findings. Future research should examine the role of technology and innovation in promoting sustainable practices within organizations and clarify how well an organization can survive global competition.
研究背景：组织的可持续性是一种通过考虑特定组织在生态、社会和经济环境中的运作方式来创造长期价值的商业方法。最终导致可持续发展的组织实践被称为可持续组织管理。文章的目的：本文的目的是考察2015年期间可持续组织管理的当前趋势？2022年，突出该研究领域的新兴主题，并为该领域的进一步研究提供指导。方法：采用文献计量学元数据分析方法，对可持续组织管理的发展趋势进行分析。使用书目分析、R程序设计语言包和VoS Viewer软件，对来自Web of Science核心收藏的619篇论文的样本结果进行了深入分析。使用基于VoS Viewer软件的关系目录网络可视化技术创建了概念的全局表示。确定关键词共现关系；关系技术用于可视化书目耦合密度，以确定研究较少的主题领域；使用叠加可视化文献计量技术来识别新的和旧的研究主题。调查结果和附加值：新兴的主题是建模、旅游和认知。研究领域中的汽车主题领域包括性能、影响和管理。论文的结论是，组织可持续性管理的研究领域仍处于早期阶段，具有巨大的研究潜力，例如非洲作为一个研究领域，尽管研究成果很少或根本没有。未来的研究应该考察技术和创新在促进组织内可持续做法方面的作用，并阐明一个组织在全球竞争中的生存能力。
{"title":"Current trends in sustainable organization management: A bibliometric analysis","authors":"Hellen Ogutu, Youssef El Archi, Lóránt Dénes Dávid","doi":"10.24136/oc.2023.001","DOIUrl":"https://doi.org/10.24136/oc.2023.001","url":null,"abstract":"Research background: Sustainability in organizations is a business approach to creating long-term value by taking into consideration how a given organization operates in the ecological, social, and economic environments. The organizational practices that eventually lead to sustainable development are referred to as sustainable organization management.\u0000Purpose of the article: The purpose of this paper is to examine the current trends in sustainable organization management over the time period of 2015?2022, highlight the emerging themes in this study area, and provide guidance for further research in the field.\u0000Methods: This paper uses bibliometric meta-data analysis to present an analysis of current trends in sustainable organizational management. An in-depth analysis of a sample result of 619 papers from the Web of Science core collection was conducted with the use of biblioshiny, the R-Programming Language package, and the VoS Viewer software. A global representation of concepts was created using the relational directory network visualization technique based on VoS Viewer software. Keyword cooccurrence relationships were determined; relational techniques were used to visualize bibliographic coupling density to identify thematic areas with little research; and overlay visualization bibliometric techniques were used to identify new and old research themes.\u0000Findings & value added: Emerging themes are modeling, tourism, and perceptions. Motor theme areas in the field of study include performance, impact, and management. The paper concludes that the study area of organizational sustainability management is still in its early stages and has great research potential, such as Africa as a study area, despite the fact that there have been few or no research findings. Future research should examine the role of technology and innovation in promoting sustainable practices within organizations and clarify how well an organization can survive global competition.","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":8.5,"publicationDate":"2023-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43056977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Research background: Although perceived barriers are considered one of the central constructs in entrepreneurship research, most previous studies only examine the direct effect of perceived barriers on attitudes and/or intentions to become entrepreneurs. Little attention is paid to how perceived barriers can weaken individuals? translation from entrepreneurial intentions to actual behaviors. Purpose of the article: This research aims to adopt the Social Cognitive Career Theory and a moderated mediation model to bridge the entrepreneurial intention-action link, investigate the moderation effects of perceived barriers on this link and the mediation path from entrepreneurial self-efficacy to entrepreneurial behavior via entrepreneurial intention. Methods: A valid sample of 1,698 Vietnamese respondents with real working and business experiences through the stratified random sampling with three stages and PROCESS macro approach have been used to examine the moderated mediation effect of perceived barriers on the entrepreneurial self-efficacy-intention-behavior linkages. Findings & value added: The findings of this study shed new light on entrepreneurial literature by applying the Social Cognitive Career Theory to illustrate the moderated mediation effects of perceived barriers and entrepreneurial intention in the relationship between entrepreneurial self-efficacy and entrepreneurial behavior. Particularly, the translation from entrepreneurial intentions into start-up actions was found to became weaker when perceived barriers was high. Moreover, perceived barriers were also found to negatively moderate the indirect effects of entrepreneurial self-efficacy on start-up behaviors through entrepreneurial intentions. The findings of our study also provide several essential recommendations for policymakers and practitioners to encourage individuals? business venture creations and enhance entrepreneurial ecosystem.
{"title":"A moderated mediation model of perceived barriers, entrepreneurial self-efficacy, intentions, and behaviors: A social cognitive career theory perspective","authors":"Cong Doanh Duong","doi":"10.24136/oc.2023.010","DOIUrl":"https://doi.org/10.24136/oc.2023.010","url":null,"abstract":"Research background: Although perceived barriers are considered one of the central constructs in entrepreneurship research, most previous studies only examine the direct effect of perceived barriers on attitudes and/or intentions to become entrepreneurs. Little attention is paid to how perceived barriers can weaken individuals? translation from entrepreneurial intentions to actual behaviors.\u0000Purpose of the article: This research aims to adopt the Social Cognitive Career Theory and a moderated mediation model to bridge the entrepreneurial intention-action link, investigate the moderation effects of perceived barriers on this link and the mediation path from entrepreneurial self-efficacy to entrepreneurial behavior via entrepreneurial intention.\u0000Methods: A valid sample of 1,698 Vietnamese respondents with real working and business experiences through the stratified random sampling with three stages and PROCESS macro approach have been used to examine the moderated mediation effect of perceived barriers on the entrepreneurial self-efficacy-intention-behavior linkages.\u0000Findings & value added: The findings of this study shed new light on entrepreneurial literature by applying the Social Cognitive Career Theory to illustrate the moderated mediation effects of perceived barriers and entrepreneurial intention in the relationship between entrepreneurial self-efficacy and entrepreneurial behavior. Particularly, the translation from entrepreneurial intentions into start-up actions was found to became weaker when perceived barriers was high. Moreover, perceived barriers were also found to negatively moderate the indirect effects of entrepreneurial self-efficacy on start-up behaviors through entrepreneurial intentions. The findings of our study also provide several essential recommendations for policymakers and practitioners to encourage individuals? business venture creations and enhance entrepreneurial ecosystem.","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":8.5,"publicationDate":"2023-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49398006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Research background: Traditional financial institutions are facing new competitors ? FinTech lenders. The development of these entities and their services depends on many factors, including the level of their acceptance and use by potential and/or current customers. This acceptance determines the ability to create desired financial results and defines the set of FinTech lenders? activities and also their environment aimed at shaping the offer which meets their consumers? expectations. The limited number of studies addressing the identification and assessment of the impact exerted by the adoption factors of lending services offered by FinTech lenders and the lack of such analyzes relating to these decisions made by consumers from Central and Eastern Europe argue for the need to conduct such research. Purpose of the article: Identify factors driving consumers? adoption of digital lending services offered by FinTech lenders in Poland. Methods: Critical analysis of the source literature, descriptive and comparative analysis, diagnostic survey, econometric methods (PCA, SEM used in the TAM). Empirical data come from the surveys carried out in May 2022 using the CAWI method and covering a representative sample of 1,000 Poles. Findings & value added: The study identified factors driving consumers? adoption of digital lending services, including perceived trust, risk, usefulness and financial health. It has been proven that the perceived ease of use and innovation do not represent the statistically significant constructs influencing the accepted adoption attitudes. The adopted research model shows a considerable power to explain the intention of using digital loans. The article is the first scientific study of this type discussing the identification of adoption factors for loan services offered by FinTech lenders operating on the Central and Eastern European market. The presented example of Poland being the leader in this dynamically developing market provides the background for conducting international comparative studies in the future.
{"title":"Adoption factors in digital lending services offered by FinTech lenders","authors":"Jacek Adamek, Małgorzata Solarz","doi":"10.24136/oc.2023.005","DOIUrl":"https://doi.org/10.24136/oc.2023.005","url":null,"abstract":"Research background: Traditional financial institutions are facing new competitors ? FinTech lenders. The development of these entities and their services depends on many factors, including the level of their acceptance and use by potential and/or current customers. This acceptance determines the ability to create desired financial results and defines the set of FinTech lenders? activities and also their environment aimed at shaping the offer which meets their consumers? expectations. The limited number of studies addressing the identification and assessment of the impact exerted by the adoption factors of lending services offered by FinTech lenders and the lack of such analyzes relating to these decisions made by consumers from Central and Eastern Europe argue for the need to conduct such research.\u0000Purpose of the article: Identify factors driving consumers? adoption of digital lending services offered by FinTech lenders in Poland.\u0000Methods: Critical analysis of the source literature, descriptive and comparative analysis, diagnostic survey, econometric methods (PCA, SEM used in the TAM). Empirical data come from the surveys carried out in May 2022 using the CAWI method and covering a representative sample of 1,000 Poles.\u0000Findings & value added: The study identified factors driving consumers? adoption of digital lending services, including perceived trust, risk, usefulness and financial health. It has been proven that the perceived ease of use and innovation do not represent the statistically significant constructs influencing the accepted adoption attitudes. The adopted research model shows a considerable power to explain the intention of using digital loans. The article is the first scientific study of this type discussing the identification of adoption factors for loan services offered by FinTech lenders operating on the Central and Eastern European market. The presented example of Poland being the leader in this dynamically developing market provides the background for conducting international comparative studies in the future.","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":8.5,"publicationDate":"2023-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48715809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
E. Roszko-Wójtowicz, B. Dańska-Borsiak, M. Grzelak, Aleksandra Pleśniarska
Research background: Discussions on the state of the economy in times of crisis focus not only on maintaining or improving innovativeness, but also on the emergence of new dimensions of this phenomenon and changing the significance of individual determinants of innovativeness. Innovativeness is a complex, multidimensional and difficult to measure phenomenon, which implies the need to select various indicators and methods for its assessment. Synthetic measures of innovativeness are widely used in comparative analyses, in particular presenting results in international or interregional cross-sections. The degree of innovativeness should also be assessed at different levels of economic aggregation. The lower the level of aggregation, the easier it becomes to capture the specific determinants of the increase in innovativeness of a given area. Purpose of the article: The main aim of the paper is to attempt to measure the relationship between expenditures and results of innovative activities for NUTS-2 regions of the Visegrad Group countries. Three variables were adopted to describe the effects of innovative activity: PCT patent applications per billion GDP (in PPS), trademark applications per billion GDP (in PPS) and public-private co-publications per million of population. Methods: The study covered 37 NUTS-2 regions of the Visegrad Group countries in the years 2014?2021. From the point of view of the purpose of the paper and the need to search for the relationship between expenditures on innovative activity and the results of this activity, it is worth emphasizing that the use of static and dynamic econometric models proved to be a substantively correct solution leading to the formulation of clear conclusions. Findings & value added: The conducted research confirmed that business R&D expenditure on GDP has a positive effect on inventions expressed by patents and trademarks, especially in the long run. In addition, the literature review and empirical analyses indicate that the main determinants of innovativeness (both before and during the pandemic) are the expenditures of economic entities on R&D, competences expressed by the level of education or participation in tertiary education, as well as the number of ICT specialists and the percentage of people employed in science and technology. Despite the deterioration of many macroeconomic indicators in the countries of the Visegrad Group, the expenditures of the business sector on R&D in most regions did not decrease between 2019 and 2021. The added value of the paper is the presented research procedure, which can be used in analyses of innovativeness also for other groups of regions.
{"title":"In search of key determinants of innovativeness in the regions of the Visegrad group countries","authors":"E. Roszko-Wójtowicz, B. Dańska-Borsiak, M. Grzelak, Aleksandra Pleśniarska","doi":"10.24136/oc.2022.029","DOIUrl":"https://doi.org/10.24136/oc.2022.029","url":null,"abstract":"Research background: Discussions on the state of the economy in times of crisis focus not only on maintaining or improving innovativeness, but also on the emergence of new dimensions of this phenomenon and changing the significance of individual determinants of innovativeness. Innovativeness is a complex, multidimensional and difficult to measure phenomenon, which implies the need to select various indicators and methods for its assessment. Synthetic measures of innovativeness are widely used in comparative analyses, in particular presenting results in international or interregional cross-sections. The degree of innovativeness should also be assessed at different levels of economic aggregation. The lower the level of aggregation, the easier it becomes to capture the specific determinants of the increase in innovativeness of a given area.\u0000Purpose of the article: The main aim of the paper is to attempt to measure the relationship between expenditures and results of innovative activities for NUTS-2 regions of the Visegrad Group countries. Three variables were adopted to describe the effects of innovative activity: PCT patent applications per billion GDP (in PPS), trademark applications per billion GDP (in PPS) and public-private co-publications per million of population.\u0000Methods: The study covered 37 NUTS-2 regions of the Visegrad Group countries in the years 2014?2021. From the point of view of the purpose of the paper and the need to search for the relationship between expenditures on innovative activity and the results of this activity, it is worth emphasizing that the use of static and dynamic econometric models proved to be a substantively correct solution leading to the formulation of clear conclusions.\u0000Findings & value added: The conducted research confirmed that business R&D expenditure on GDP has a positive effect on inventions expressed by patents and trademarks, especially in the long run. In addition, the literature review and empirical analyses indicate that the main determinants of innovativeness (both before and during the pandemic) are the expenditures of economic entities on R&D, competences expressed by the level of education or participation in tertiary education, as well as the number of ICT specialists and the percentage of people employed in science and technology. Despite the deterioration of many macroeconomic indicators in the countries of the Visegrad Group, the expenditures of the business sector on R&D in most regions did not decrease between 2019 and 2021. The added value of the paper is the presented research procedure, which can be used in analyses of innovativeness also for other groups of regions.","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":8.5,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41445759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
J. F. Velasco-Muñoz, J. A. Aznar-Sánchez, Marina Schoenemann, B. López-Felices
Research background: The services provided by ecosystems are the main support for human populations and for the development of any type of activity. Today, the provision of these services is under threat. The economic valuation of ecosystem services is vital to design appropriate policies, define strategies and manage ecosystems. Purpose of the article: The objective of this study is to analyse the evolution of research on the economic valuation of ecosystem services over the last two decades. More specifically, it aims firstly to identify the main agents driving research and, secondly, it seeks to synthesize in a single document the relevant information on the main economic valuation methods, relating them to the categories of services, ecosystems and regions where they have been employed. Methods: A quantitative review was first carried out through a bibliometric analysis to identify the main drivers of this line of research and its development trends. Secondly, a qualitative review was conducted through a systematic review focusing on the most commonly used valuation techniques in relation to the characteristics of the service, the geographical scope and the ecosystem analysed. Findings & value added: The main novelty of this work, compared to previous literature, is that the relationship between the study area, the type of ecosystem, the category of service and the economic valuation methodology are analysed for the first time. The results highlight the need to continue expanding knowledge in relation to the temporal and spatial scale in the economic value of ecosystem services, the subjective nature of the estimates and the heterogeneity between the different social sectors with respect to the benefit obtained.
{"title":"The economic valuation of ecosystem services: bibliometric analysis","authors":"J. F. Velasco-Muñoz, J. A. Aznar-Sánchez, Marina Schoenemann, B. López-Felices","doi":"10.24136/oc.2022.028","DOIUrl":"https://doi.org/10.24136/oc.2022.028","url":null,"abstract":"Research background: The services provided by ecosystems are the main support for human populations and for the development of any type of activity. Today, the provision of these services is under threat. The economic valuation of ecosystem services is vital to design appropriate policies, define strategies and manage ecosystems.\u0000Purpose of the article: The objective of this study is to analyse the evolution of research on the economic valuation of ecosystem services over the last two decades. More specifically, it aims firstly to identify the main agents driving research and, secondly, it seeks to synthesize in a single document the relevant information on the main economic valuation methods, relating them to the categories of services, ecosystems and regions where they have been employed.\u0000Methods: A quantitative review was first carried out through a bibliometric analysis to identify the main drivers of this line of research and its development trends. Secondly, a qualitative review was conducted through a systematic review focusing on the most commonly used valuation techniques in relation to the characteristics of the service, the geographical scope and the ecosystem analysed.\u0000Findings & value added: The main novelty of this work, compared to previous literature, is that the relationship between the study area, the type of ecosystem, the category of service and the economic valuation methodology are analysed for the first time. The results highlight the need to continue expanding knowledge in relation to the temporal and spatial scale in the economic value of ecosystem services, the subjective nature of the estimates and the heterogeneity between the different social sectors with respect to the benefit obtained.","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":8.5,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48030052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Maja Kiba-Janiak, Katarzyna Cheba, Magdalena Mucowska, Leise Kelli de Oliveira
Research background: A rapidly developing e-commerce market and growing customer expectations regarding the speed and frequency of deliveries have made the last mile of the supply chain more challenging. The expectations of e-customers increase every year. They choose those companies that deliver goods faster and cheaper than others. A significant group of customers in Poland still selects home delivery. Many of them frequently return products to the retailer. These expectations and behaviour pose a challenge for the transport companies to deliver parcels to individual customers soon after the purchase, sometimes even on the same day. In addition, increasingly frequent deliveries contribute to environmental pollution, congestion, and accidents, as well as more expensive deliveries. Purpose of the article: The paper aims to identify e-customers? preferences and assess their impact on sustainable last-mile delivery (LMD) in the e-commerce market. The authors have also identified factors influencing e-customers? behaviour to make last-mile delivery more sustainable. Methods: The conjoint analysis was applied to evaluate a set of profiles defined by selected attributes in order to investigate the overall preferences for the profiles created by the respondents to the survey. Findings & value added: The segmentation of e-customers according to their preferences connected with last-mile delivery was presented. The added value of the paper is the presentation of the methodology to assess the impact of customer preferences on sustainable last-mile delivery. The obtained results may contribute to the formulation of recommendations for e-commerce and logistics companies regarding the preferences of e-customers to improve the sustainability of last-mile delivery.
{"title":"Segmentation of e-customers in terms of sustainable last-mile delivery","authors":"Maja Kiba-Janiak, Katarzyna Cheba, Magdalena Mucowska, Leise Kelli de Oliveira","doi":"10.24136/oc.2022.032","DOIUrl":"https://doi.org/10.24136/oc.2022.032","url":null,"abstract":"Research background: A rapidly developing e-commerce market and growing customer expectations regarding the speed and frequency of deliveries have made the last mile of the supply chain more challenging. The expectations of e-customers increase every year. They choose those companies that deliver goods faster and cheaper than others. A significant group of customers in Poland still selects home delivery. Many of them frequently return products to the retailer. These expectations and behaviour pose a challenge for the transport companies to deliver parcels to individual customers soon after the purchase, sometimes even on the same day. In addition, increasingly frequent deliveries contribute to environmental pollution, congestion, and accidents, as well as more expensive deliveries.\u0000Purpose of the article: The paper aims to identify e-customers? preferences and assess their impact on sustainable last-mile delivery (LMD) in the e-commerce market. The authors have also identified factors influencing e-customers? behaviour to make last-mile delivery more sustainable.\u0000Methods: The conjoint analysis was applied to evaluate a set of profiles defined by selected attributes in order to investigate the overall preferences for the profiles created by the respondents to the survey.\u0000Findings & value added: The segmentation of e-customers according to their preferences connected with last-mile delivery was presented. The added value of the paper is the presentation of the methodology to assess the impact of customer preferences on sustainable last-mile delivery. The obtained results may contribute to the formulation of recommendations for e-commerce and logistics companies regarding the preferences of e-customers to improve the sustainability of last-mile delivery.","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":8.5,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48895060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Research background: Numerous modern indicators are attempting to integrate better economic, political, social, and environmental ambitions to uncover potential synergy, trade-offs, and future views that center around the notion of a so-called green economy. As long as the various indicators are not bounded in one comprehensive measurement, utilizing knowledge of relevant information and statistics that are crucial for monitoring the progress will not give us answers on the progress towards green growth either. Without an adequate measurement framework and robust statistics, the evaluation of the green economy is open to subjective reasoning. Purpose of the article: This paper aims to offer a strong standpoint for green topics by exploring the concept of Green GDP. The paper introduces a new, updated database on Green GDP for the set of 160 countries from 1970?2019. Methods: This database is distinctive due to its balanced coverage of two components of the green economy: quantitative feature (standard methodological algorithm) and qualitative feature (opportunity costs) within a common Green GDP accounting framework. Findings & value added: Standardizing new methodologies and procedures for estimating environmental costs with a statistical foundation provides added value, which we hope will support the creation of reliable accounting and valuation systems for the green economy on a developing "green platform."
{"title":"A new database on Green GDP; 1970-2019: a framework for assessing the green economy","authors":"Saša Stjepanović, D. Tomić, M. Škare","doi":"10.24136/oc.2022.027","DOIUrl":"https://doi.org/10.24136/oc.2022.027","url":null,"abstract":"Research background: Numerous modern indicators are attempting to integrate better economic, political, social, and environmental ambitions to uncover potential synergy, trade-offs, and future views that center around the notion of a so-called green economy. As long as the various indicators are not bounded in one comprehensive measurement, utilizing knowledge of relevant information and statistics that are crucial for monitoring the progress will not give us answers on the progress towards green growth either. Without an adequate measurement framework and robust statistics, the evaluation of the green economy is open to subjective reasoning.\u0000Purpose of the article: This paper aims to offer a strong standpoint for green topics by exploring the concept of Green GDP. The paper introduces a new, updated database on Green GDP for the set of 160 countries from 1970?2019.\u0000Methods: This database is distinctive due to its balanced coverage of two components of the green economy: quantitative feature (standard methodological algorithm) and qualitative feature (opportunity costs) within a common Green GDP accounting framework. \u0000Findings & value added: Standardizing new methodologies and procedures for estimating environmental costs with a statistical foundation provides added value, which we hope will support the creation of reliable accounting and valuation systems for the green economy on a developing \"green platform.\"","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":8.5,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43013684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Research background: In the digital era, digital transformation has become a strategic imperative for leadership agenda. Many firms have accelerated their pace in digital transformation to improve their performance and competitiveness. Despite increasing attention in the literature on the role of digital transformation in firms? operations, understanding the effect of digital transformation on corporate finance remains limited. This study focuses on cash holdings, which are essential for firms to survive and thrive. Purpose of the article: The aim of this paper is to examine the critical role of digital transformation on the cash holdings of listed firms in China and provide micro evidence regarding the economic consequences of the digital economy from firm level. This study also aims to deepen our understanding of the influence of digital transformation on firms? operation and financial policy. Additionally, this paper attempts to provide relevant guidance for implementing policies to promote digital transformation and devise corresponding cash holding strategies. Methods: The text analysis method is used to measure the degree of digital transformation of China?s A-share listed companies. The sample covers 19,337 observations from 2007?2020. A multiple regression model with firm and year fixed effect is developed to investigate the relationship between digital transformation and corporate cash holdings. In the robustness test, this paper substitutes the independent and dependent variables, and adopts instrumental variable estimation method. In the mechanism test, this paper uses the sub-sample regression method in the mechanism test. Findings & value added: This study reveals that digital transformation can significantly reduce corporate cash holdings by alleviating the precautionary motive, agency motive and transaction motive of cash holdings. Further analysis shows that the negative effect of digital transformation on cash holdings is more profound in high-tech firms and non-state-owned enterprises. The methodology applied in this paper can be used in other economic research of firms. This study provides insights into the effects of digital transformation on corporate financial policy. This provides a solution for reducing firms? cash holdings. This study also deepens the understanding of digital transformation from a corporate perspective.
{"title":"Digital transformation and corporate cash holdings in China's A-share listed companies","authors":"C. Sun, Ziang Lin, M. Vochozka, Zuzana Vincúrová","doi":"10.24136/oc.2022.031","DOIUrl":"https://doi.org/10.24136/oc.2022.031","url":null,"abstract":"Research background: In the digital era, digital transformation has become a strategic imperative for leadership agenda. Many firms have accelerated their pace in digital transformation to improve their performance and competitiveness. Despite increasing attention in the literature on the role of digital transformation in firms? operations, understanding the effect of digital transformation on corporate finance remains limited. This study focuses on cash holdings, which are essential for firms to survive and thrive.\u0000Purpose of the article: The aim of this paper is to examine the critical role of digital transformation on the cash holdings of listed firms in China and provide micro evidence regarding the economic consequences of the digital economy from firm level. This study also aims to deepen our understanding of the influence of digital transformation on firms? operation and financial policy. Additionally, this paper attempts to provide relevant guidance for implementing policies to promote digital transformation and devise corresponding cash holding strategies.\u0000Methods: The text analysis method is used to measure the degree of digital transformation of China?s A-share listed companies. The sample covers 19,337 observations from 2007?2020. A multiple regression model with firm and year fixed effect is developed to investigate the relationship between digital transformation and corporate cash holdings. In the robustness test, this paper substitutes the independent and dependent variables, and adopts instrumental variable estimation method. In the mechanism test, this paper uses the sub-sample regression method in the mechanism test.\u0000Findings & value added: This study reveals that digital transformation can significantly reduce corporate cash holdings by alleviating the precautionary motive, agency motive and transaction motive of cash holdings. Further analysis shows that the negative effect of digital transformation on cash holdings is more profound in high-tech firms and non-state-owned enterprises. The methodology applied in this paper can be used in other economic research of firms. This study provides insights into the effects of digital transformation on corporate financial policy. This provides a solution for reducing firms? cash holdings. This study also deepens the understanding of digital transformation from a corporate perspective.","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":8.5,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48720206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
George Lăzăroiu, Armenia Androniceanu, I. Grecu, Gheorghe Grecu, Octav Neguriță
Research background: With increasing evidence of cognitive technologies progressively integrating themselves at all levels of the manufacturing enterprises, there is an instrumental need for comprehending how cognitive manufacturing systems can provide increased value and precision in complex operational processes. Purpose of the article: In this research, prior findings were cumulated proving that cognitive manufacturing integrates artificial intelligence-based decision-making algorithms, real-time big data analytics, sustainable industrial value creation, and digitized mass production. Methods: Throughout April and June 2022, by employing Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines, a quantitative literature review of ProQuest, Scopus, and the Web of Science databases was performed, with search terms including ?cognitive Industrial Internet of Things?, ?cognitive automation?, ?cognitive manufacturing systems?, ?cognitively-enhanced machine?, ?cognitive technology-driven automation?, ?cognitive computing technologies,? and ?cognitive technologies.? The Systematic Review Data Repository (SRDR) was leveraged, a software program for the collecting, processing, and analysis of data for our research. The quality of the selected scholarly sources was evaluated by harnessing the Mixed Method Appraisal Tool (MMAT). AMSTAR (Assessing the Methodological Quality of Systematic Reviews) deployed artificial intelligence and intelligent workflows, and Dedoose was used for mixed methods research. VOSviewer layout algorithms and Dimensions bibliometric mapping served as data visualization tools. Findings & value added: Cognitive manufacturing systems is developed on sustainable product lifecycle management, Internet of Things-based real-time production logistics, and deep learning-assisted smart process planning, optimizing value creation capabilities and artificial intelligence-based decision-making algorithms. Subsequent interest should be oriented to how predictive maintenance can assist in cognitive manufacturing by use of artificial intelligence-based decision-making algorithms, real-time big data analytics, sustainable industrial value creation, and digitized mass production.
研究背景:随着越来越多的证据表明认知技术在制造企业的各个层面上逐渐整合，有一个工具需要理解认知制造系统如何在复杂的操作过程中提供更高的价值和精度。本文目的:通过对前人研究成果的积累，证明了认知制造集成了基于人工智能的决策算法、实时大数据分析、可持续产业价值创造和数字化批量生产。方法:在2022年4月和6月期间，采用系统评价和元分析首选报告项目(PRISMA)指南，对ProQuest、Scopus和Web of Science数据库进行了定量文献综述，搜索词包括认知工业物联网?认知自动化?认知制造系统?认知增强机器?认知技术驱动的自动化?认知计算技术;还有认知技术。我们利用了系统回顾数据存储库(SRDR)，这是一个用于收集、处理和分析我们研究数据的软件程序。所选学术来源的质量通过利用混合方法评估工具(MMAT)进行评估。AMSTAR(评估系统评论的方法学质量)部署了人工智能和智能工作流，并使用Dedoose进行混合方法研究。VOSviewer布局算法和Dimensions文献计量图作为数据可视化工具。发现与增值:认知制造系统基于可持续的产品生命周期管理、基于物联网的实时生产物流、深度学习辅助的智能流程规划、优化的价值创造能力和基于人工智能的决策算法。接下来的兴趣应该集中在预测性维护如何通过使用基于人工智能的决策算法、实时大数据分析、可持续工业价值创造和数字化大规模生产来协助认知制造。
{"title":"Artificial intelligence-based decision-making algorithms, Internet of Things sensing networks, and sustainable cyber-physical management systems in big data-driven cognitive manufacturing","authors":"George Lăzăroiu, Armenia Androniceanu, I. Grecu, Gheorghe Grecu, Octav Neguriță","doi":"10.24136/oc.2022.030","DOIUrl":"https://doi.org/10.24136/oc.2022.030","url":null,"abstract":"Research background: With increasing evidence of cognitive technologies progressively integrating themselves at all levels of the manufacturing enterprises, there is an instrumental need for comprehending how cognitive manufacturing systems can provide increased value and precision in complex operational processes.\u0000Purpose of the article: In this research, prior findings were cumulated proving that cognitive manufacturing integrates artificial intelligence-based decision-making algorithms, real-time big data analytics, sustainable industrial value creation, and digitized mass production.\u0000Methods: Throughout April and June 2022, by employing Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines, a quantitative literature review of ProQuest, Scopus, and the Web of Science databases was performed, with search terms including ?cognitive Industrial Internet of Things?, ?cognitive automation?, ?cognitive manufacturing systems?, ?cognitively-enhanced machine?, ?cognitive technology-driven automation?, ?cognitive computing technologies,? and ?cognitive technologies.? The Systematic Review Data Repository (SRDR) was leveraged, a software program for the collecting, processing, and analysis of data for our research. The quality of the selected scholarly sources was evaluated by harnessing the Mixed Method Appraisal Tool (MMAT). AMSTAR (Assessing the Methodological Quality of Systematic Reviews) deployed artificial intelligence and intelligent workflows, and Dedoose was used for mixed methods research. VOSviewer layout algorithms and Dimensions bibliometric mapping served as data visualization tools.\u0000Findings & value added: Cognitive manufacturing systems is developed on sustainable product lifecycle management, Internet of Things-based real-time production logistics, and deep learning-assisted smart process planning, optimizing value creation capabilities and artificial intelligence-based decision-making algorithms. Subsequent interest should be oriented to how predictive maintenance can assist in cognitive manufacturing by use of artificial intelligence-based decision-making algorithms, real-time big data analytics, sustainable industrial value creation, and digitized mass production.","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":8.5,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45062867","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Research background: Creative accounting practices do not frequently violate the law and are not considered illegal; however, accounting managers may exploit legal ambiguities to portray the company's financial standing in accordance with management preferences. Therefore, the analysis is focused on the detection of earnings management in companies operating in the Visegrad Group, which represents one of the most commonly used techniques for revealing creative accounting. Purpose of the article: The aim of the presented study is to reveal the presence of creative accounting through the detection of earnings management in the countries of the Visegrad Group and, based on the detected results, to propose a regression model of earnings management in the Visegrad Group. Methods: To reveal the use of creative accounting in the Visegrad Group, ten selected models of earnings management were applied during the period 2016?2020 to a set of 8,134 companies. The Mann-Whitney test and multiple linear regression were used to verify the existence of earnings management. These findings served as the basis for the creation of the linear regression model of earnings management in the Visegrad Group. Findings & value-added: The presence of earnings management was best captured by the Hribar and Collins model in companies operating in the Visegrad Group in the period 2016?2020. The findings also confirmed that positive discretionary accruals acquired higher values over the entire period when compared to negative discretionary accruals, confirming that companies in the surveyed group manage their profits primarily by increasing them. Therefore, we created a regression model, that can serve as a unique basis and is capable of revealing the use of earnings management in the Visegrad Group, as until now nothing like this has been implemented in these countries. In conclusion, this study offers insights for academicians and researchers on creative accounting in the selected period. Lastly, the study contributes to the existing theory by conducting new research on the earnings management determinants of the countries studied.
{"title":"Earnings management model for Visegrad Group as an immanent part of creative accounting","authors":"M. Kováčová, Lenka Hrosova, P. Durana, J. Horák","doi":"10.24136/oc.2022.033","DOIUrl":"https://doi.org/10.24136/oc.2022.033","url":null,"abstract":"Research background: Creative accounting practices do not frequently violate the law and are not considered illegal; however, accounting managers may exploit legal ambiguities to portray the company's financial standing in accordance with management preferences. Therefore, the analysis is focused on the detection of earnings management in companies operating in the Visegrad Group, which represents one of the most commonly used techniques for revealing creative accounting.\u0000Purpose of the article: The aim of the presented study is to reveal the presence of creative accounting through the detection of earnings management in the countries of the Visegrad Group and, based on the detected results, to propose a regression model of earnings management in the Visegrad Group.\u0000Methods: To reveal the use of creative accounting in the Visegrad Group, ten selected models of earnings management were applied during the period 2016?2020 to a set of 8,134 companies. The Mann-Whitney test and multiple linear regression were used to verify the existence of earnings management. These findings served as the basis for the creation of the linear regression model of earnings management in the Visegrad Group.\u0000Findings & value-added: The presence of earnings management was best captured by the Hribar and Collins model in companies operating in the Visegrad Group in the period 2016?2020. The findings also confirmed that positive discretionary accruals acquired higher values over the entire period when compared to negative discretionary accruals, confirming that companies in the surveyed group manage their profits primarily by increasing them. Therefore, we created a regression model, that can serve as a unique basis and is capable of revealing the use of earnings management in the Visegrad Group, as until now nothing like this has been implemented in these countries. In conclusion, this study offers insights for academicians and researchers on creative accounting in the selected period. Lastly, the study contributes to the existing theory by conducting new research on the earnings management determinants of the countries studied.","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":8.5,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41276571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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