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Detalles de la revista
Formato
Revista
eISSN
2385-8052
Publicado por primera vez
22 Feb 2015
Periodo de publicación
4 veces al año
Idiomas
Inglés

Buscar

Volumen 64 (2018): Edición 3 (September 2018)

Detalles de la revista
Formato
Revista
eISSN
2385-8052
Publicado por primera vez
22 Feb 2015
Periodo de publicación
4 veces al año
Idiomas
Inglés

Buscar

5 Artículos

Original Scientific Paper

Acceso abierto

The Impact of Behavioral Symptoms of Burnout on Work Engagement of Older Employees: The Case of Slovenian Companies

Publicado en línea: 25 Sep 2018
Páginas: 3 - 11

Resumen

Abstract

The main objective of the paper is to determine the impact of behavioral symptoms of burnout of older employees on their work engagement in large- and mediumsized companies in Slovenia. The research is based on the implementation of a factor analysis by which we wanted to reduce the large number of variables into a smaller number of factors. With those factors, we performed a simple linear regression. Based on the results, we confirmed the hypothesis that behavioral symptoms of burnout of older employees have a statistically significant negative impact on their work engagement. Well-being of employees of varying ages in the workplace is key for long-term effectiveness of companies. From this point of view, companies should apply appropriate measures to reduce burnout as well as to contribute to employees’ well-being and better workplace performance, which is reflected in work engagement of employees.

Palabras clave

  • burnout
  • behavioral symptoms of burnout
  • older employees
  • work engagement

JEL Classification

  • J24
  • I19
  • C38
Acceso abierto

How to Reduce Discrimination in the Workplace: The Case of Austria and Taiwan (R.O.C.)

Publicado en línea: 25 Sep 2018
Páginas: 12 - 22

Resumen

Abstract

To intervene against discriminatory in the workplace is tremendously important because discriminatory practices have an enormous economic impact, along with a severe impact on psychological health, which can result in illnesses such as depression and burnout. Such intervention requires a multidimensional approach, including the whole organization and a systematic procedure. The aim of this paper is to offer suggestions on how to reduce discrimination in the workplace in Austria and Taiwan. To reach this aim, a qualitative study was conducted. It showed that education, active positioning of companies, leadership and diligent selection of employees, discussion and analysis, psychological support, governmental policies, and aspects of language and talking gender-wise are the most important steps to decrease or eliminate discrimination in the workplace.

Palabras clave

  • discrimination
  • business practices
  • leadership
  • workplace

JEL Classification

  • J71
  • M50
Acceso abierto

Impact of Selected Personality Traits on Accountants’ Attitudes Toward Accounts Manipulation: Evidence From Slovenia

Publicado en línea: 25 Sep 2018
Páginas: 23 - 35

Resumen

Abstract

In the study, three selected personality traits were tested for their impact on Slovenian accountants’ attitudes toward accounts manipulation behavior. The main objective was to investigate if personality plays a role in how Slovenian accountants think and feel about this ethically problematic business practice. Responses from 310 chief accounting officers of Slovenian medium- and largesize companies were gathered via electronic survey, and correlational and regression analyses were performed to investigate relationships between selected personality traits and participants responses to the scenario, thus depicting accounts manipulation behavior in violation of generally accepted accounting principles. Only two of the observed personality traits (Machiavellianism and agreeableness) were found to be statistically significantly related to accountants’ attitudes, while the third one (locus of control) shows no such relationship. For both, Machiavellianism and agreeableness, the direction of the relationship with accountants’ attitudes is the same. The higher the levels of accountants’ Machiavellianism and agreeableness, the more positive their attitude toward observed accounts manipulation behavior.

Palabras clave

  • accounts manipulation
  • earnings management
  • personality

JEL Classification

  • M4
Acceso abierto

Corporate Governance and Corporate Social Responsibility Synergies: A Systemic Approach

Publicado en línea: 25 Sep 2018
Páginas: 36 - 46

Resumen

Abstract

Respecting the importance of corporate governance (CG), particularly various corporate governance mechanisms for improving corporate social responsibility (CSR) activities, the paper highlights relevant CG–CSR synergies from the perspective of systems thinking. The paper further aims to demonstrate the ways in which selected systems methodologies can support CG–CSR synergies. Accordingly, we selected appropriate systems methodologies, such as dialectical systems theory, soft systems methodology, and system dynamics. We defined the dialectical system, consisting of essential corporate governance mechanisms, which contribute to CSR; we also identified the key stakeholders and their perceptions of CG–CSR relations through CATWOE analysis; thus, the appropriate root definition and conceptual model, including the activities that are relevant for CG–CSR relations, were developed. Developed systemic framework provided a relevant methodological support to highlight the various issues of corporate governance, such as institutional framework, market for corporate control, ownership structure, board structure, and their contribution to CSR.

Palabras clave

  • corporate governance
  • corporate social responsibility
  • CG–CSR synergies
  • systemic approach
  • combined use of selected systems methodologies

JEL Classification

  • M14
  • G32
  • G34
Acceso abierto

Professional Languages Alone Do Not Suffice for Successful and Socially Responsible Internal Communication between Different Cultures

Publicado en línea: 25 Sep 2018
Páginas: 47 - 55

Resumen

Abstract

Successful internal communication in an intercultural environment depends on the organizational culture, business environment, social responsibility, and leaders’ skills. Thus, internal communication and employee adaptation to changing business environments ask what a successful socially responsible internal communication requires. This contribution discusses theoretical foundations of qualitative research, how the organizational culture can define which direction the organization should chose to attain social responsibility, and how internal communication can improve understanding of professional language and be decisive in a working environment. The generated model offers insights into understanding social responsibility and organizational culture to improve internal communication.

Palabras clave

  • organizational culture
  • social responsibility
  • communication
  • internal communication
  • business languages

JEL Classification

  • M14
5 Artículos

Original Scientific Paper

Acceso abierto

The Impact of Behavioral Symptoms of Burnout on Work Engagement of Older Employees: The Case of Slovenian Companies

Publicado en línea: 25 Sep 2018
Páginas: 3 - 11

Resumen

Abstract

The main objective of the paper is to determine the impact of behavioral symptoms of burnout of older employees on their work engagement in large- and mediumsized companies in Slovenia. The research is based on the implementation of a factor analysis by which we wanted to reduce the large number of variables into a smaller number of factors. With those factors, we performed a simple linear regression. Based on the results, we confirmed the hypothesis that behavioral symptoms of burnout of older employees have a statistically significant negative impact on their work engagement. Well-being of employees of varying ages in the workplace is key for long-term effectiveness of companies. From this point of view, companies should apply appropriate measures to reduce burnout as well as to contribute to employees’ well-being and better workplace performance, which is reflected in work engagement of employees.

Palabras clave

  • burnout
  • behavioral symptoms of burnout
  • older employees
  • work engagement

JEL Classification

  • J24
  • I19
  • C38
Acceso abierto

How to Reduce Discrimination in the Workplace: The Case of Austria and Taiwan (R.O.C.)

Publicado en línea: 25 Sep 2018
Páginas: 12 - 22

Resumen

Abstract

To intervene against discriminatory in the workplace is tremendously important because discriminatory practices have an enormous economic impact, along with a severe impact on psychological health, which can result in illnesses such as depression and burnout. Such intervention requires a multidimensional approach, including the whole organization and a systematic procedure. The aim of this paper is to offer suggestions on how to reduce discrimination in the workplace in Austria and Taiwan. To reach this aim, a qualitative study was conducted. It showed that education, active positioning of companies, leadership and diligent selection of employees, discussion and analysis, psychological support, governmental policies, and aspects of language and talking gender-wise are the most important steps to decrease or eliminate discrimination in the workplace.

Palabras clave

  • discrimination
  • business practices
  • leadership
  • workplace

JEL Classification

  • J71
  • M50
Acceso abierto

Impact of Selected Personality Traits on Accountants’ Attitudes Toward Accounts Manipulation: Evidence From Slovenia

Publicado en línea: 25 Sep 2018
Páginas: 23 - 35

Resumen

Abstract

In the study, three selected personality traits were tested for their impact on Slovenian accountants’ attitudes toward accounts manipulation behavior. The main objective was to investigate if personality plays a role in how Slovenian accountants think and feel about this ethically problematic business practice. Responses from 310 chief accounting officers of Slovenian medium- and largesize companies were gathered via electronic survey, and correlational and regression analyses were performed to investigate relationships between selected personality traits and participants responses to the scenario, thus depicting accounts manipulation behavior in violation of generally accepted accounting principles. Only two of the observed personality traits (Machiavellianism and agreeableness) were found to be statistically significantly related to accountants’ attitudes, while the third one (locus of control) shows no such relationship. For both, Machiavellianism and agreeableness, the direction of the relationship with accountants’ attitudes is the same. The higher the levels of accountants’ Machiavellianism and agreeableness, the more positive their attitude toward observed accounts manipulation behavior.

Palabras clave

  • accounts manipulation
  • earnings management
  • personality

JEL Classification

  • M4
Acceso abierto

Corporate Governance and Corporate Social Responsibility Synergies: A Systemic Approach

Publicado en línea: 25 Sep 2018
Páginas: 36 - 46

Resumen

Abstract

Respecting the importance of corporate governance (CG), particularly various corporate governance mechanisms for improving corporate social responsibility (CSR) activities, the paper highlights relevant CG–CSR synergies from the perspective of systems thinking. The paper further aims to demonstrate the ways in which selected systems methodologies can support CG–CSR synergies. Accordingly, we selected appropriate systems methodologies, such as dialectical systems theory, soft systems methodology, and system dynamics. We defined the dialectical system, consisting of essential corporate governance mechanisms, which contribute to CSR; we also identified the key stakeholders and their perceptions of CG–CSR relations through CATWOE analysis; thus, the appropriate root definition and conceptual model, including the activities that are relevant for CG–CSR relations, were developed. Developed systemic framework provided a relevant methodological support to highlight the various issues of corporate governance, such as institutional framework, market for corporate control, ownership structure, board structure, and their contribution to CSR.

Palabras clave

  • corporate governance
  • corporate social responsibility
  • CG–CSR synergies
  • systemic approach
  • combined use of selected systems methodologies

JEL Classification

  • M14
  • G32
  • G34
Acceso abierto

Professional Languages Alone Do Not Suffice for Successful and Socially Responsible Internal Communication between Different Cultures

Publicado en línea: 25 Sep 2018
Páginas: 47 - 55

Resumen

Abstract

Successful internal communication in an intercultural environment depends on the organizational culture, business environment, social responsibility, and leaders’ skills. Thus, internal communication and employee adaptation to changing business environments ask what a successful socially responsible internal communication requires. This contribution discusses theoretical foundations of qualitative research, how the organizational culture can define which direction the organization should chose to attain social responsibility, and how internal communication can improve understanding of professional language and be decisive in a working environment. The generated model offers insights into understanding social responsibility and organizational culture to improve internal communication.

Palabras clave

  • organizational culture
  • social responsibility
  • communication
  • internal communication
  • business languages

JEL Classification

  • M14

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