The global practice of corporate reporting has evolved considerably over the past decades. Corporate managers have to take into account the information needs of stakeholders, which are no longer limited to the company's financial information. Non-financial information such as environmental, social and governance (ESG) disclosures are increasingly required. International organizations and governments are working together to develop ESG disclosure guidelines and standards that companies must, or can, report on ESG activities. Due to emerging ESG regulations, the integration of this non-financial information into the decision-making process is evolving into mandatory business behaviour, so it is important to understand how it can affect a firm's value and financial results. The article examines the origin of the ESG concept, methods of disclosure, motives, and the relationship between ESG and the firm's value and financial results. The results of the scientific literature analysis showed that ESG can influence the value of the company in a direct and indirect way. ESG directly affects Tobin's Q and stock prices and indirectly influences a company's value through financial performance (return on assets and equity and leverage). However, the impact does not occur in the short term due to the high implementation costs and the scale of the projects.
{"title":"Aplinkosaugos, socialinės atsakomybės ir valdysenos (ESG) atskleidimai įmonės vertės ir finansinių rezultatų kontekste: konceptualusis požiūris","authors":"Aušrinė Galdikaitė, Ramunė Budrionytė","doi":"10.15388/batp.2023.56","DOIUrl":"https://doi.org/10.15388/batp.2023.56","url":null,"abstract":"The global practice of corporate reporting has evolved considerably over the past decades. Corporate managers have to take into account the information needs of stakeholders, which are no longer limited to the company's financial information. Non-financial information such as environmental, social and governance (ESG) disclosures are increasingly required. International organizations and governments are working together to develop ESG disclosure guidelines and standards that companies must, or can, report on ESG activities. Due to emerging ESG regulations, the integration of this non-financial information into the decision-making process is evolving into mandatory business behaviour, so it is important to understand how it can affect a firm's value and financial results. The article examines the origin of the ESG concept, methods of disclosure, motives, and the relationship between ESG and the firm's value and financial results. The results of the scientific literature analysis showed that ESG can influence the value of the company in a direct and indirect way. ESG directly affects Tobin's Q and stock prices and indirectly influences a company's value through financial performance (return on assets and equity and leverage). However, the impact does not occur in the short term due to the high implementation costs and the scale of the projects.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136213745","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}
Every enterprise seeks to determine as accurately as possible the cost of the products or services it produces. The allocation of indirect costs causes considerable difficulties in this process. In the search for the most accurate alternatives for allocating indirect costs, the Activity Based Costing (ABC) method has become more popular in recent decades and is increasingly used by companies. The ABC method has many advantages, but it also has disadvantages, which have led to further development of the method by proposing newer versions. These include Fuzzy Activity Based Costing (FABC), which reduces the risk of uncertainty in data collection conditions and inaccurate cost allocation. However, while the literature provides a theoretical model of the FABC approach, there is very little research focused on sector-specific companies. Given that the issue of indirect cost allocation is particularly relevant for manufacturing companies, this paper explores the possibilities of applying the FABC method in manufacturing companies, using the example of a paper and cardboard manufacturing company. The aim of the research: after revealing the principles of ABC and FABC implementation, to improve the indirect cost allocation process in a paper and cardboard manufacturing company using the FABC method. The methods used for the study were document analysis, observation, conversation, interview, and fuzzy set analysis. The results showed that the FABC method has lower cost drivers for some activities and higher cost drivers for others than the ABC method. The improvement path developed for the allocation of indirect costs using the FABC approach could serve as a good model for its implementation in other manufacturing sectors.
{"title":"Improving the Allocation of Indirect Costs Using the FABC Method (Based on the Example of a Paper and Cardboard Manufacturing Company)","authors":"Ermina Liubinaitė, Ieva Lipskytė","doi":"10.15388/batp.2023.55","DOIUrl":"https://doi.org/10.15388/batp.2023.55","url":null,"abstract":"Every enterprise seeks to determine as accurately as possible the cost of the products or services it produces. The allocation of indirect costs causes considerable difficulties in this process. In the search for the most accurate alternatives for allocating indirect costs, the Activity Based Costing (ABC) method has become more popular in recent decades and is increasingly used by companies. The ABC method has many advantages, but it also has disadvantages, which have led to further development of the method by proposing newer versions. These include Fuzzy Activity Based Costing (FABC), which reduces the risk of uncertainty in data collection conditions and inaccurate cost allocation. However, while the literature provides a theoretical model of the FABC approach, there is very little research focused on sector-specific companies. Given that the issue of indirect cost allocation is particularly relevant for manufacturing companies, this paper explores the possibilities of applying the FABC method in manufacturing companies, using the example of a paper and cardboard manufacturing company. The aim of the research: after revealing the principles of ABC and FABC implementation, to improve the indirect cost allocation process in a paper and cardboard manufacturing company using the FABC method. The methods used for the study were document analysis, observation, conversation, interview, and fuzzy set analysis. The results showed that the FABC method has lower cost drivers for some activities and higher cost drivers for others than the ABC method. The improvement path developed for the allocation of indirect costs using the FABC approach could serve as a good model for its implementation in other manufacturing sectors.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49400816","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}
The paper examines the impact of COVID-19 pandemic on operational effectiveness of parcel delivery sector companies operating in Lithuania. As demand of parcel delivery sector‘s services has increased, it is important to find out whether the impact of COVID-19 pandemic on operational effectiveness could be considered as positive even though the sector faces difficulties related to parcel delivery. The aim of the research is to evaluate the efficiency of parcel delivery sector companies operating in Lithuania during the COVID-19 pandemic. After the literature analyses, it was decided to examine the financial statements of 27 parcel delivery companies during the COVID-19 pandemic (2020-2021) and before the pandemic (2017-2019). During the investigation the impact of pandemic was analysed using the methods of correlation, regression, and logistics analysis. The main purpose of correlation analysis was to find connections between variables and by regression analysis to find causality between dependent and independent variables. The results of pandemic ware compared with results of pre-pandemic. After this, the results of pandemic have been applied in logistics analysis in forecasting process. Overall, it became clear that during the pandemic operational profit was more effective and costs were less effective comparing with results of pre-pandemic. In addition, the results of logistics analysis showed that there is a possibility that in the future operation profit will be ineffective and costs will be effective.
{"title":"Evaluation of Effectiveness of Parcel Delivery Sector Companies in the Context of COVID-19 Pandemic","authors":"Ringailė Žinytė, Gerda Jurkonienė","doi":"10.15388/batp.2023.54","DOIUrl":"https://doi.org/10.15388/batp.2023.54","url":null,"abstract":"The paper examines the impact of COVID-19 pandemic on operational effectiveness of parcel delivery sector companies operating in Lithuania. As demand of parcel delivery sector‘s services has increased, it is important to find out whether the impact of COVID-19 pandemic on operational effectiveness could be considered as positive even though the sector faces difficulties related to parcel delivery. The aim of the research is to evaluate the efficiency of parcel delivery sector companies operating in Lithuania during the COVID-19 pandemic. After the literature analyses, it was decided to examine the financial statements of 27 parcel delivery companies during the COVID-19 pandemic (2020-2021) and before the pandemic (2017-2019). During the investigation the impact of pandemic was analysed using the methods of correlation, regression, and logistics analysis. The main purpose of correlation analysis was to find connections between variables and by regression analysis to find causality between dependent and independent variables. The results of pandemic ware compared with results of pre-pandemic. After this, the results of pandemic have been applied in logistics analysis in forecasting process. Overall, it became clear that during the pandemic operational profit was more effective and costs were less effective comparing with results of pre-pandemic. In addition, the results of logistics analysis showed that there is a possibility that in the future operation profit will be ineffective and costs will be effective.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921959","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}
In this paper, earnings management is analyzed in the light of stakeholder theory in order to evaluate earnings management ethics. The main reasons for using earnings management are studied and systematically arranged in the context of stakeholder theory. An assumption is made that together with other motives mentioned in the literature, perceived role of ethics and social responsibility may not only influence ethical evaluation of earnings management, but also impact use of earnings management in accounting practice. The results of a study on impact of perceived roles of ethics and social responsibility on ethical evaluation of earnings management, carried out among accountants providing professional services in Lithuania, are presented in this paper. The ethical evaluation of earnings management has been found to depend on its type. Accrual-based earnings management is seen as more unethical than real earnings management. It also reveals that accountants' belief that business ethics and social responsibility are less important is a motivation for the use of manipulative accounting.
{"title":"Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It","authors":"Milda Striupaitytė, Diana Bachtijeva","doi":"10.15388/batp.2023.53","DOIUrl":"https://doi.org/10.15388/batp.2023.53","url":null,"abstract":"In this paper, earnings management is analyzed in the light of stakeholder theory in order to evaluate earnings management ethics. The main reasons for using earnings management are studied and systematically arranged in the context of stakeholder theory. An assumption is made that together with other motives mentioned in the literature, perceived role of ethics and social responsibility may not only influence ethical evaluation of earnings management, but also impact use of earnings management in accounting practice. The results of a study on impact of perceived roles of ethics and social responsibility on ethical evaluation of earnings management, carried out among accountants providing professional services in Lithuania, are presented in this paper. The ethical evaluation of earnings management has been found to depend on its type. Accrual-based earnings management is seen as more unethical than real earnings management. It also reveals that accountants' belief that business ethics and social responsibility are less important is a motivation for the use of manipulative accounting.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921908","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}
Reliable financial information, which is usually derived from quantitative research, is crucial for management decision-making. However, in order to apply this result appropriately in the management decision-making process, it is important to be able to explain, interpret, and compare it against the established criteria. Therefore, it is appropriate to establish a financial information system within the company and build a suitable pool of information. This article explores the requirements for financial information, the process of establishing the financial information system, the primary indicators of the financial information pool, and the criteria for evaluating them in the context of management decisions. The analysis of the scientific literature has led to identification of six requirements for the quality of financial information and four dimensions of financial information. The interaction among these aspects provides the prerequisites for developing high-quality financial information system. It was also observed that, in order to develop a financial information system, a company must accumulate an appropriate pool of information, prepare its own individual set of indicators, and establish their indicative values. Furthermore, it was noted that different indicators are used at each level of management within the financial information pool.
{"title":"Developing a Financial Information System and Using Its Information Pool for Management Decision-Making","authors":"R. Valkauskas, Aistė Vareikaitė, A. Kazlauskaitė","doi":"10.15388/batp.2023.52","DOIUrl":"https://doi.org/10.15388/batp.2023.52","url":null,"abstract":"Reliable financial information, which is usually derived from quantitative research, is crucial for management decision-making. However, in order to apply this result appropriately in the management decision-making process, it is important to be able to explain, interpret, and compare it against the established criteria. Therefore, it is appropriate to establish a financial information system within the company and build a suitable pool of information. This article explores the requirements for financial information, the process of establishing the financial information system, the primary indicators of the financial information pool, and the criteria for evaluating them in the context of management decisions. The analysis of the scientific literature has led to identification of six requirements for the quality of financial information and four dimensions of financial information. The interaction among these aspects provides the prerequisites for developing high-quality financial information system. It was also observed that, in order to develop a financial information system, a company must accumulate an appropriate pool of information, prepare its own individual set of indicators, and establish their indicative values. Furthermore, it was noted that different indicators are used at each level of management within the financial information pool.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921848","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}
Capital structure’s formation and management decisions are one of the most important instruments to corporate financial management, enabling relevant business perspectives. The challenges of recent years and the increasing uncertainty in the economy make it necessary to assess how changes in capital structure are influenced by external and internal factors. Consequently, the purpose of the research is to evaluate the fluctuation trends in the capital structure of listed companies in the Baltic States and the correlation between the capital structure and internal and external factors. The object of the research is the financial data and correlation between the capital structure of listed companies in the Baltic States and external and internal factors. In order to achieve the research objective comparative, synthesis, regression, correlation and expert evaluation methods are applied. Furthermore, external financing of company investments generally decreased during the economic shock. Results of correlation analysis show that the capital structure of Baltic listed companies changes depending on the analysed period and the strongest impact on changes makes such internal factor as net profitability. On the basis of regression analysis it was determined that the leverage ratio was most affected by tax burden during the economic shock. This partly indicates that during the economic shock, the capital structure of Baltic listed companies was more influenced by external factors.
{"title":"Evaluation of the Company‘s Capital Structure Determining Internal and External Factors in Baltic States during an Economic Shock","authors":"Odeta Pileckaitė, R. Subačienė","doi":"10.15388/batp.2023.50","DOIUrl":"https://doi.org/10.15388/batp.2023.50","url":null,"abstract":"Capital structure’s formation and management decisions are one of the most important instruments to corporate financial management, enabling relevant business perspectives. The challenges of recent years and the increasing uncertainty in the economy make it necessary to assess how changes in capital structure are influenced by external and internal factors. Consequently, the purpose of the research is to evaluate the fluctuation trends in the capital structure of listed companies in the Baltic States and the correlation between the capital structure and internal and external factors. The object of the research is the financial data and correlation between the capital structure of listed companies in the Baltic States and external and internal factors. In order to achieve the research objective comparative, synthesis, regression, correlation and expert evaluation methods are applied. Furthermore, external financing of company investments generally decreased during the economic shock. Results of correlation analysis show that the capital structure of Baltic listed companies changes depending on the analysed period and the strongest impact on changes makes such internal factor as net profitability. On the basis of regression analysis it was determined that the leverage ratio was most affected by tax burden during the economic shock. This partly indicates that during the economic shock, the capital structure of Baltic listed companies was more influenced by external factors.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921828","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}
With the rise of environmental problems caused by human activities, such as misuse of natural resources, rapid deforestation, and discharge of radioactive and other chemical waste into water bodies, soil and the atmosphere, environmental management accounting has emerged as a tool for promoting sustainable development and reducing negative environmental impacts in businesses. This area of accounting provides a means for analyzing, assessing, controlling, and managing the environmental performance of companies. However, there is a dearth of studies in the scientific literature that systematically assess the potential for introducing and developing environmental management accounting in an enterprise. Therefore, this study aims to identify the areas, instruments, outcome, impact measures, and other elements of environmental management accounting, and integrate them in a targeted manner to develop a conceptualized environmental management accounting system. The results of the literature review and systematic analysis are summarized to provide a conceptual framework for an environmental management accounting system consisting of the following elements: 1) objectives; 2) inputs; 3) processes; 4) outputs/outcomes; 5) feedback; and 6) external environmental conditions. The introduction of such a system would improve the development of environmental management accounting for the long-term sustainability and eco-efficiency of companies.
{"title":"Development of environmental management accounting system: a conceptual approach","authors":"Kamilė Medeckytė, D. Tamulevičienė","doi":"10.15388/batp.2023.51","DOIUrl":"https://doi.org/10.15388/batp.2023.51","url":null,"abstract":"With the rise of environmental problems caused by human activities, such as misuse of natural resources, rapid deforestation, and discharge of radioactive and other chemical waste into water bodies, soil and the atmosphere, environmental management accounting has emerged as a tool for promoting sustainable development and reducing negative environmental impacts in businesses. This area of accounting provides a means for analyzing, assessing, controlling, and managing the environmental performance of companies. However, there is a dearth of studies in the scientific literature that systematically assess the potential for introducing and developing environmental management accounting in an enterprise. Therefore, this study aims to identify the areas, instruments, outcome, impact measures, and other elements of environmental management accounting, and integrate them in a targeted manner to develop a conceptualized environmental management accounting system. The results of the literature review and systematic analysis are summarized to provide a conceptual framework for an environmental management accounting system consisting of the following elements: 1) objectives; 2) inputs; 3) processes; 4) outputs/outcomes; 5) feedback; and 6) external environmental conditions. The introduction of such a system would improve the development of environmental management accounting for the long-term sustainability and eco-efficiency of companies.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921836","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}
Bankruptcy can happen to any company, but it is very difficult to identify intentional bankruptcies that are carried out for personal gain. Currently, there is no precise methodology for identifying intentional bankruptcies, so the process depends on the skills and qualifications of the investigator. The purpose of this research is to provide a method for identifying intentional bankruptcies after examining fraud in the financial statements and their impact on the probability of bankruptcy. The paper identifies the main methods of fraud bankruptcy detection, distinguishing forensic science as the main method for doing so. The paper conducts research, which was modeled on research conducted by other authors to test the effectiveness of bankruptcy prediction methods and the effectiveness of financial indicators in detecting fraud. The research evaluated the trends of the Altman Z'-Score model and the application of binary logistic regression analysis to a sample of intentional and unintentional bankruptcies. The regression analysis provided a model for determining intentional bankruptcies and identified the following indicators: net profit/assets, liabilities/assets, liabilities/equity, and Altman Z'-Score. An independent t-test was also performed to show the differences in the means of financial ratios between intentional and unintentional bankruptcies. The results of the T-test indicated that it is important to calculate and evaluate the following additional indicators: current assets/assets, receivables/income. The results of the research may help to identify the likelihood of intentional corporate bankruptcies and thus facilitate the sophisticated methods used to date.
{"title":"Intentional bankruptcies and methods of detection","authors":"Gintarė Juškaitė","doi":"10.15388/batp.2022.47","DOIUrl":"https://doi.org/10.15388/batp.2022.47","url":null,"abstract":"Bankruptcy can happen to any company, but it is very difficult to identify intentional bankruptcies that are carried out for personal gain. Currently, there is no precise methodology for identifying intentional bankruptcies, so the process depends on the skills and qualifications of the investigator. The purpose of this research is to provide a method for identifying intentional bankruptcies after examining fraud in the financial statements and their impact on the probability of bankruptcy. The paper identifies the main methods of fraud bankruptcy detection, distinguishing forensic science as the main method for doing so. The paper conducts research, which was modeled on research conducted by other authors to test the effectiveness of bankruptcy prediction methods and the effectiveness of financial indicators in detecting fraud. The research evaluated the trends of the Altman Z'-Score model and the application of binary logistic regression analysis to a sample of intentional and unintentional bankruptcies. The regression analysis provided a model for determining intentional bankruptcies and identified the following indicators: net profit/assets, liabilities/assets, liabilities/equity, and Altman Z'-Score. An independent t-test was also performed to show the differences in the means of financial ratios between intentional and unintentional bankruptcies. The results of the T-test indicated that it is important to calculate and evaluate the following additional indicators: current assets/assets, receivables/income. The results of the research may help to identify the likelihood of intentional corporate bankruptcies and thus facilitate the sophisticated methods used to date.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66922178","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}
Choices, determined by an employee's locus of control, affect their perceived well-being. But there is a lack of research that shows whether locus of control acts as a direct factor or a moderator. The aim of the research was to determine the effect of the level of digital maturity of the workplace on the perceived well-being of employees as moderated by the locus of control in the banking sector of Lithuania. The analysis and synthesis of scientific literature, as well as information interpretation and generalization were applied in the research. A survey of 232 employees of Lithuanian commercial banks was conducted. Descriptive statistics methods, significance tests, polynomial regression analysis were used for data analysis and formulation of conclusions. We found that locus of control moderates the relationship between employee perceived well-being and the salience of digital tools and the use of digital tools, although the relationship was weak. Employees with the dominance of internal locus of control believe that the importance of digital tools in their work is high and important, compared to the frequency of using these tools. Employees with an external locus of control tend to use digital tools more and feel greater psychological well-being when they use them to complete assigned tasks. Respondents with a high internal locus of control more often occupy high positions in the organisation, have subordinate employees and work with more complex digital tools. They are not concerned with the abundance or frequency of use of tools, but with the necessary functionality and capabilities. Therefore, the perceived psychological well-being of such employees is more influenced by the significance of digital tools.
{"title":"The effect of digital maturity level of workplace on perceived employee well-being as moderated by locus of control","authors":"Asta Stankevičienė, Ramunė Budrionytė, Vilma Baniulienė","doi":"10.15388/batp.2022.49","DOIUrl":"https://doi.org/10.15388/batp.2022.49","url":null,"abstract":"Choices, determined by an employee's locus of control, affect their perceived well-being. But there is a lack of research that shows whether locus of control acts as a direct factor or a moderator. The aim of the research was to determine the effect of the level of digital maturity of the workplace on the perceived well-being of employees as moderated by the locus of control in the banking sector of Lithuania. The analysis and synthesis of scientific literature, as well as information interpretation and generalization were applied in the research. A survey of 232 employees of Lithuanian commercial banks was conducted. Descriptive statistics methods, significance tests, polynomial regression analysis were used for data analysis and formulation of conclusions. We found that locus of control moderates the relationship between employee perceived well-being and the salience of digital tools and the use of digital tools, although the relationship was weak. Employees with the dominance of internal locus of control believe that the importance of digital tools in their work is high and important, compared to the frequency of using these tools. Employees with an external locus of control tend to use digital tools more and feel greater psychological well-being when they use them to complete assigned tasks. Respondents with a high internal locus of control more often occupy high positions in the organisation, have subordinate employees and work with more complex digital tools. They are not concerned with the abundance or frequency of use of tools, but with the necessary functionality and capabilities. Therefore, the perceived psychological well-being of such employees is more influenced by the significance of digital tools.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66922248","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}
Dona Primasari, Lego Wasapodo, Muhammad Thareq Ilhami
This study aims to determine, analyze, and test the effect of attitudes, perceptions of control, and internal control systems on whistleblowing intentions with legal protection as a moderating variable. This type of research is survey research with a quantitative approach. The population in this study were employees who worked at PT Kereta Api Indonesia Daop 5 Purwokerto. The sample selection used purposive sampling method. The results of this study indicate that: 1) Attitude has a significant effect on the intention to take whistleblowing action. 2) Perceived control has no effect on the intention to take whistleblowing action on employees PT Kereta Api Indonesia Daop 5. 3) The internal control system has no effect on the intention to take whistleblowing action. 4) Legal protection cannot moderate the effect of attitudes on intentions to take whistleblowing actions. 5) Legal protection cannot moderate the influence of perceptions of control on the intention to take whistleblowing actions. 6) Legal protection cannot moderate the influence of the internal control system on the intention to take whistleblowing action.
本研究旨在以法律保护为调节变量，确定、分析和检验态度、控制观念和内部控制制度对举报意图的影响。这种类型的研究是采用定量方法的调查研究。本研究的人群是在PT Kereta Api Indonesia Daop 5 Purwokerto工作的员工。样本选择采用目的性抽样方法。本研究结果表明:1)态度对采取举报行动的意愿有显著影响。2)感知控制对员工举报意愿没有影响(PT Kereta Api Indonesia Daop 5)。3)内部控制制度对举报人的行为意愿没有影响。4)法律保护不能缓和态度对检举意图的影响。5)法律保护不能缓和控制观念对举报人采取行动意愿的影响。6)法律保护不能缓和内部控制制度对举报人行为意图的影响。
{"title":"The Influence of Attitudes, Perception of Control and Internal Control System on Whistleblowing Intention with Legal Protection as a Moderation Variable (study on PT Kereta API Indonesia) title","authors":"Dona Primasari, Lego Wasapodo, Muhammad Thareq Ilhami","doi":"10.15388/batp.2022.48","DOIUrl":"https://doi.org/10.15388/batp.2022.48","url":null,"abstract":"This study aims to determine, analyze, and test the effect of attitudes, perceptions of control, and internal control systems on whistleblowing intentions with legal protection as a moderating variable. This type of research is survey research with a quantitative approach. The population in this study were employees who worked at PT Kereta Api Indonesia Daop 5 Purwokerto. The sample selection used purposive sampling method. The results of this study indicate that: 1) Attitude has a significant effect on the intention to take whistleblowing action. 2) Perceived control has no effect on the intention to take whistleblowing action on employees PT Kereta Api Indonesia Daop 5. 3) The internal control system has no effect on the intention to take whistleblowing action. 4) Legal protection cannot moderate the effect of attitudes on intentions to take whistleblowing actions. 5) Legal protection cannot moderate the influence of perceptions of control on the intention to take whistleblowing actions. 6) Legal protection cannot moderate the influence of the internal control system on the intention to take whistleblowing action.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66922191","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}
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