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Dettagli della rivista
Formato
Rivista
eISSN
2385-8052
Pubblicato per la prima volta
22 Feb 2015
Periodo di pubblicazione
4 volte all'anno
Lingue
Inglese

Cerca

Volume 63 (2017): Edizione 4 (December 2017)

Dettagli della rivista
Formato
Rivista
eISSN
2385-8052
Pubblicato per la prima volta
22 Feb 2015
Periodo di pubblicazione
4 volte all'anno
Lingue
Inglese

Cerca

6 Articoli

Original Scientific Papers

Accesso libero

The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations

Pubblicato online: 27 Dec 2017
Pagine: 3 - 16

Astratto

Abstract

The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.

Parole chiave

  • intellectual capital
  • intellectual capital disclosure
  • intellectual capital disclosure level
  • cost of debt
  • private organisations
  • content analysis

JEL Classification

  • M41
  • M49
Accesso libero

Audits as a Vaccine or Just Aspirin?

Pubblicato online: 27 Dec 2017
Pagine: 17 - 28

Astratto

Abstract

This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.

Parole chiave

  • audits
  • value added tax
  • voluntary tax compliance

JEL Classification

  • H21
  • H26
Accesso libero

Individual’s Resistance Regarding BPM Initiative: Case Study of the Insurance Company

Pubblicato online: 27 Dec 2017
Pagine: 29 - 39

Astratto

Abstract

Though the individual’s resistance is very often considered a significant barrier to BPM success, the literature on that topic is quite scarce. With the aim to shed light on this topic, we have conducted research of a Croatian insurance company. We examined the impact of individual’s resistance regarding BPM initiative using the theory of reasoned action. Structural equation model was developed using the data collected by the survey among company employees. The results indicate that subjective norms are positively related to the individual’s resistance regarding BPM initiative, while positive initial belief regarding BPM initiative tends to decrease the probability of resistance to change.

Parole chiave

  • business process management
  • theory of reasoned action
  • individual’s resistance
  • insurance company
  • change management
  • Croatia

JEL Classification

  • M15
Accesso libero

Is there Something as an Ex-Yugoslavian HRM Model? – Sticking to the Socialist Heritage or Converging With Neoliberal Practices

Pubblicato online: 27 Dec 2017
Pagine: 40 - 53

Astratto

Abstract

The question of this paper is whether there is an ex-Yugoslavia HRM model drawing upon Western imported features fused with ethno open-socialistic and self-management elements? In the empirical part Cranet data for 341 companies from Croatia, Slovenia and Serbia are analysed. Main characteristics of HRM systems in ex-Yugoslavia are: the HRM strategic partner role is still neglected, the mind-set of taking care for everybody is omnipresent, the value of performance management is not fully entrusted, the full-time employment still predominates, and the trade unions retained their barging power. Although 30 indicators revealed specifics of ex-Yugoslavia HRM model, the theorized hybrid HRM system was not disclosed.

Parole chiave

  • human resource management (HRM)
  • ex-Yugoslavia HRM model
  • CRANET data
  • Croatia
  • Serbia
  • Slovenia

JEL Classification

  • M12
  • M5
Accesso libero

Determinants of Subjective Emotional Well-Being and Self-Determination of Employees: Slovene Case

Pubblicato online: 27 Dec 2017
Pagine: 54 - 65

Astratto

Abstract

Work is a crucial part of human life. One should attain employees’ well-being (WB) to support organisational success. In the first phase, the confirmatory factor analysis (CFA) was employed to assess the dimensionality, reliability, and validity of the reflective latent constructs. In the second phase, structural equation modelling was performed to test the research hypotheses. By structural equation modelling we found that physical health (PH) statistically significant negatively affects subjective emotional well-being (SEWB). Positive PH and SEWB were negatively connected. Emotional intelligence (EI) has a statistically significant impact on SEWB. The last relationship in the model—between spiritual intelligence (SI) and self-determination (SD)—was negative, but statistically significant. Therefore, human resource management’s activities (HRM) must concentrate on optimal physical/mental health, emotional (EI) and spiritual (SI) intelligence. Employees’ good health supports their emotional WB. Their emotional balance, based on their EI, enhances their subjective emotional WB and SD. The employees ’SI affects their SD.

Parole chiave

  • subjective emotional well-being
  • selfdetermination
  • spiritual and emotional inteligence
  • physical health

JEL Classification

  • I31
  • M12
Accesso libero

Dimensions of Decision-Making Process Quality and Company Performance: A Study of Top Managers in Slovenia

Pubblicato online: 27 Dec 2017
Pagine: 66 - 75

Astratto

Abstract

This paper investigates the relationship between the dimensions of the decisionmaking process quality and company performance of top managers’ in Slovenia. We found out that companies whose managers exhibit an above-average dimension of openness of spirit in the quality of the decision making process, on average, have a higher stance on foreign markets as companies in which managers show a below-average open spirit. For the managers who work in companies that are present in foreign markets, we could confirm that there is a low/weak correlation between the dimension of effort of the decision-making process quality and the number of employees in a company.

Parole chiave

  • quality of the decision-making process
  • rationality
  • motivation
  • participation
  • exhaustivity of the information
  • managers effort
  • creativity and innovativeness
  • company stakeholders
  • company performance

JEL Classification

  • M12
6 Articoli

Original Scientific Papers

Accesso libero

The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations

Pubblicato online: 27 Dec 2017
Pagine: 3 - 16

Astratto

Abstract

The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.

Parole chiave

  • intellectual capital
  • intellectual capital disclosure
  • intellectual capital disclosure level
  • cost of debt
  • private organisations
  • content analysis

JEL Classification

  • M41
  • M49
Accesso libero

Audits as a Vaccine or Just Aspirin?

Pubblicato online: 27 Dec 2017
Pagine: 17 - 28

Astratto

Abstract

This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.

Parole chiave

  • audits
  • value added tax
  • voluntary tax compliance

JEL Classification

  • H21
  • H26
Accesso libero

Individual’s Resistance Regarding BPM Initiative: Case Study of the Insurance Company

Pubblicato online: 27 Dec 2017
Pagine: 29 - 39

Astratto

Abstract

Though the individual’s resistance is very often considered a significant barrier to BPM success, the literature on that topic is quite scarce. With the aim to shed light on this topic, we have conducted research of a Croatian insurance company. We examined the impact of individual’s resistance regarding BPM initiative using the theory of reasoned action. Structural equation model was developed using the data collected by the survey among company employees. The results indicate that subjective norms are positively related to the individual’s resistance regarding BPM initiative, while positive initial belief regarding BPM initiative tends to decrease the probability of resistance to change.

Parole chiave

  • business process management
  • theory of reasoned action
  • individual’s resistance
  • insurance company
  • change management
  • Croatia

JEL Classification

  • M15
Accesso libero

Is there Something as an Ex-Yugoslavian HRM Model? – Sticking to the Socialist Heritage or Converging With Neoliberal Practices

Pubblicato online: 27 Dec 2017
Pagine: 40 - 53

Astratto

Abstract

The question of this paper is whether there is an ex-Yugoslavia HRM model drawing upon Western imported features fused with ethno open-socialistic and self-management elements? In the empirical part Cranet data for 341 companies from Croatia, Slovenia and Serbia are analysed. Main characteristics of HRM systems in ex-Yugoslavia are: the HRM strategic partner role is still neglected, the mind-set of taking care for everybody is omnipresent, the value of performance management is not fully entrusted, the full-time employment still predominates, and the trade unions retained their barging power. Although 30 indicators revealed specifics of ex-Yugoslavia HRM model, the theorized hybrid HRM system was not disclosed.

Parole chiave

  • human resource management (HRM)
  • ex-Yugoslavia HRM model
  • CRANET data
  • Croatia
  • Serbia
  • Slovenia

JEL Classification

  • M12
  • M5
Accesso libero

Determinants of Subjective Emotional Well-Being and Self-Determination of Employees: Slovene Case

Pubblicato online: 27 Dec 2017
Pagine: 54 - 65

Astratto

Abstract

Work is a crucial part of human life. One should attain employees’ well-being (WB) to support organisational success. In the first phase, the confirmatory factor analysis (CFA) was employed to assess the dimensionality, reliability, and validity of the reflective latent constructs. In the second phase, structural equation modelling was performed to test the research hypotheses. By structural equation modelling we found that physical health (PH) statistically significant negatively affects subjective emotional well-being (SEWB). Positive PH and SEWB were negatively connected. Emotional intelligence (EI) has a statistically significant impact on SEWB. The last relationship in the model—between spiritual intelligence (SI) and self-determination (SD)—was negative, but statistically significant. Therefore, human resource management’s activities (HRM) must concentrate on optimal physical/mental health, emotional (EI) and spiritual (SI) intelligence. Employees’ good health supports their emotional WB. Their emotional balance, based on their EI, enhances their subjective emotional WB and SD. The employees ’SI affects their SD.

Parole chiave

  • subjective emotional well-being
  • selfdetermination
  • spiritual and emotional inteligence
  • physical health

JEL Classification

  • I31
  • M12
Accesso libero

Dimensions of Decision-Making Process Quality and Company Performance: A Study of Top Managers in Slovenia

Pubblicato online: 27 Dec 2017
Pagine: 66 - 75

Astratto

Abstract

This paper investigates the relationship between the dimensions of the decisionmaking process quality and company performance of top managers’ in Slovenia. We found out that companies whose managers exhibit an above-average dimension of openness of spirit in the quality of the decision making process, on average, have a higher stance on foreign markets as companies in which managers show a below-average open spirit. For the managers who work in companies that are present in foreign markets, we could confirm that there is a low/weak correlation between the dimension of effort of the decision-making process quality and the number of employees in a company.

Parole chiave

  • quality of the decision-making process
  • rationality
  • motivation
  • participation
  • exhaustivity of the information
  • managers effort
  • creativity and innovativeness
  • company stakeholders
  • company performance

JEL Classification

  • M12

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