Abstract Background Digital advertising and the amount of money spent on influencer marketing increases every year. Nowadays, it has become one of the most profitable ways to promote products and ...services and increase a company’s profit through an endorsement on social media networks. Objectives This paper explores the parallel mediating effect of brand awareness and influencer credibility between sponsorship disclosure and purchase intention among the Generation Z. Methods/Approach We used a convenience sample method and used regression analysis to test the parallel mediator effect. Results Findings of the research indicate that the direct influence of sponsorship disclosure on purchase intention is non-significant. However, this relation is significant when mediated by brand awareness and influencer credibility. Conclusions The contribution of the research adds to the new knowledge in the field of influencer marketing and gives practical implications for brand managers who want to influence customers to buy.
Many papers state the significant role of continuous improvement (CI) in achieving efficient and effective organization. Process performance can be enhanced with CI practice since it can create ...knowledge about the process and make process change happen. The emphasis of the research was placed on adopting continuous improvement system in organizations which then supports a positive effect on internal process performance. In this relation, management support was analysed as a moderator variable that can strengthen the relationship between continuous improvement system and internal process performance. In order to examine the set hypothesis, a research model was developed, and a survey was conducted on 113 Croatian companies that hold ISO 9001 certificate. To analyse this relation, regression analysis was performed. The results of the study showed that the link between continuous improvement system and internal processes performance is significant. Also, the results confirmed that management support strengthens the relationship between continuous improvement system and process performance.
Implementation of organizational communication, as well as on education about management of communication processes and its colleration with a business success is in focus of sustainability business ...management. Regarding that, negative messages as part of business communication may have poor outcomes and it is widely and wrongly considered that they should be avoided. However, negative messages are essential element of every business organization, they can not be avoided and are of high importance for leading sustainable management. This is why educated and thoughtful approach to communication is required. Main goal of this article is to determine notion of negative messages, as well as to present the extent of negative messages in everyday communication of organization and empasize the importance of acquiring skills necessery for direct and indirect approach to communication process.
Accounting and Tax Regulation of Cryptocurrencies Martinčević, Ivana; Sesar, Vesna; Buntak, Krešimir ...
Interdisciplinary Description of Complex Systems,
10/2022, Letnik:
20, Številka:
5
Journal Article, Paper
Recenzirano
Odprti dostop
The digital age creates new concepts, methods, and rules that are affecting the accounting process which presents new challenges in accounting practice. One of the most significant changes and ...innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely new financial business concept. Cryptocurrency is the equivalent of electronic money and is completely digital. Cryptocurrencies and transactions with cryptocurrencies are frequent appearances in todayʼs modern business but are not fully regulated. Accounting and tax treatment in the Republic of Croatia and other European Union countries but also beyond is not fully established and adjusted for doing business with cryptocurrencies. Due to the mentioned lack, cryptocurrencies and their transactions require strict regulation and adjustment operations. This article aims to investigate the development of cryptocurrencies and their involvement in the financial industry and business environment, with a focus on the accounting and tax treatment of cryptocurrencies within the accounting profession. Cryptocurrencies are rapidly developing on a daily basis and pose a significant challenge to the financial industry and especially their regulation within the accounting profession. A systematic literature review was undertaken to provide an overview of the related area of cryptocurrencies and their accounting and tax treatment. The terms (“cryptocurrency”) and (“accounting” OR “tax”) were used to collect data. The papers were reviewed to investigate whether a cryptocurrency control system has been established from an accounting and tax point of view and whether it functions as such but also its impact on the financial industry. Results indicate that the main problem that arises around the concept of cryptocurrencies and their accounting and tax treatment is insufficient regulation and inconsistencies in the implementation, monitoring, and evaluation of cryptocurrencies in the field of accounting at the local but also global levels.
Na globalnoj razini, konkurentnost je nužna kako bi organizacije osigurale dugoročan rast. Sam rast nije moguć bez inovacija koje predstavljaju osnovu za razvoj, stoga poduzeća da bi poslovala ...efikasno i efektivno moraju stalno poboljšavati. Kontinuirano poboljšanje (CI, kaizen) prepoznato je u praksi kao koncept koji utječe na učinkovitost organizacije i povećava agilnost organizacije poboljšanjem procesa. Uključuje ponašanje svih zaposlenika da razmišljaju o malim, ali kontinuiranim poboljšanjima na svom radnom mjestu kako bi se postigla poboljšanja u svim dijelovima organizacije. Naglasak istraživanja stavljen je na primjenu sustava kontinuiranog poboljšanja u poslovanju poduzeća koja posjeduju ISO 9001 certifikat, te utjecaj CI sustava na poslovnu uspješnost kompanija. Također u ovom modelu analiziran je menadžment inovacija kao moderatorska varijabla koja značajno utječe na odnos između primjene sustava kontinuiranog poboljšanja i poslovne uspješnosti. Da bi se ispitao postavljeni odnos, razvijen je istraživački model, te je provedeno istraživanje anketnom metodom na 114 hrvatskih poduzeća (mikro, mala, srednja i velika) koja posjeduju ISO 9001 certifikat na području sjeverozapadne i središnje regije Republike Hrvatske. Spomenuto područje uključuje sljedeće županije: Krapinsko-Zagorska, Varaždinska, Bjelovarsko-Bilogorska, Međimurska županija s posebnim osvrtom na poduzeća s ISO 9001 certifikatom na području Koprivničko-križevačke županije. Za analizu ovog odnosa napravljena je regresijska analiza i korelacija kako bi se ispitale postavljene hipoteze. Rezultati studije pokazali su da je veza između kontinuiranog poboljšanja i poslovne uspješnosti značajna. Također, rezultati potvrđuju da praksa menadžmenta inovacija ima značajnu ulogu moderatora između primjene sustava kontinuiranog poboljšanja i poslovne uspješnosti poduzeća.
Continuous improvement gained much attention in the literature as one of the principles in total quality management and practice under methodologies such as Lean or Six Sigma. Continuous improvement ...in organizations represents a comprehensive process that includes involvement of all people on all organizational levels to make improvements throughout the whole organization. Therefore, building and sustaining the organizational CI capability through practicing the CI behaviours leads to achieving better efficiency, effectiveness and business results of the organization. Also applying CI behaviours leads to change in organizational culture which is, in the long run, oriented toward making every day continuous improvements. The purpose of this paper is to present which CI behaviours can be developed in organization and measured according to the Bessant's evolutionary model of continuous improvement behaviour. Also, the goal of the research is to present based on the conducted research, the state of CI practice regarding adopted CI behaviours which will be presented as the development level of CI behaviours that researched manufacturing companies in Croatia with ISO 9001 certificate, have. Keywords: continuous improvement behaviours, kaizen, model
Industrija 4.0 utjecala je na porast velike količine podataka, a sukladno tome javljaju se zahtjevi u okolini vezano za obradu tih informacija u profesijama poput računovodstva, financija i ...kontrolinga. Digitalna disrupcija predstavlja utjecaj digitalnih tehnologija na dosadašnji ustaljeni način poslovanja koji se posljedično mora mijenjati sukladno razvoju novih tehnologija. Pojava novih tehnologija dovela je do revolucionarnih pomaka u obradi podataka i donošenju odluka, te utječe značajno na promjenu uloge kontrolera u organizaciji. Svrha rada je istražiti koncept kontrolinga 4.0 u kontekstu primjene novih tehnologija. Cilj rada je kroz primjenu metoda analize i sinteze, te pretežito teorijskim pristupom, napraviti pregled suvremene međunarodne i domaće literature te pružiti rezultate dosadašnjih istraživanja u području kontrolinga. Nadalje, prikazati ulogu novih tehnologija u kontrolingu 4.0 kao suvremenih metoda i alata koje doprinose transformaciji uloge kontrolinga tj. bržem, kvalitetnijem planiranju i odlučivanju u VUCA okruženju. Temeljem dobivenih rezultata istraživanja, istaknut je teorijski doprinos primjene novih tehnologija u kontrolingu 4.0, te praktične implikacije za menadžere i kontrolere usmjerene prvenstveno na primjenu novih tehnologija u odlučivanju.
Industry 4.0 has influenced the increase of a large amount of data available, and accordingly,environmental demands exist regarding the information analysis in professions such as accounting,finance and controlling. Digital disruption represents the influence of digital technologies on theestablished way of doing business so far, which has to be changed in accordance with the developmentof new technologies. The emergence of new technologies has led to revolutionary changes in dataprocessing and decision making. This has a significant impact on the changing role of controllers inthe organisations. The purpose of this paper is to investigate the concept of controlling 4.0 in thecontext of the application of new technologies. The aim of this paper is to, through the applicationof methods of analysis and synthesis, and mainly by theoretical approach, conduct an overview ofcontemporary international and domestic literature and provide the results of previous researchin the field of controlling. Furthermore, to present the role of new technologies in controlling 4.0 asmodern methods and tools that contribute to the transformation of the controlling role, i.e. faster,better planning and decision-making in the VUCA environment. Based on the obtained results ofthe research, the theoretical contribution of the application of new technologies in controlling 4.0 wasemphasized, as well as practical implications for managers and controllers aimed primarily at theapplication of new technologies in decision-making.
Controlling represent company’s bloodstream and in time of crisis, it comes to the fore since management strives for quality information’s to make the right decisions under uncertain conditions. ...Those quality decisions come from joint cooperation between well-educated controllers who can develop the right solutions and managers who are goal-oriented and need those solutions promptly. This need is more emphasized in times of corona crisis since nothing similar has ever happened before. The authors of the paper examine the respondents’ perception about the contribution of controlling in enabling companies’ survival in time of corona crisis through the increase of business process efficiency, as well as through business operations reorientation and strategy adjustment which enabled maintenance and stabilization in the first days of the corona crisis and during partial lockdown in Croatia. In order to test the set hypotheses after the usual descriptive statistics the Kruskal- Wallis H test was used on a sample of 180 companies in Croatia. A statistically significant correlation was confirmed between the role of controlling; i) in increasing the efficiency of business processes; ii) in adjusting the business reorientation; iii) in adjustment of business strategy. All employees from different hierarchical levels are aware the contribution and effectiveness of controlling in the corona crisis. This research is the basis for further research on role of controlling in times of crises.
Kontroling predstavlja krvotok poduzeća i u vrijeme krize dolazi do izražaja, budući da menadžment teži kvalitetnim informacijama za donošenje ispravnih odluka u neizvjesnim uvjetima. Te kvalitetne odluke proizlaze iz zajedničke suradnje između dobro obrazovanih kontrolera koji mogu razviti prava rješenja i menadžera koji su usmjereni na ciljeve i kojima su ta rješenja potrebna odmah. Ta je potreba naglašenija u doba korona krize jer se ništa slično dosad nije dogodilo. Autori rada ispituju percepciju ispitanika o doprinosu kontrolinga u omogućavanju opstanka poduzeća u vrijeme korona krize povećanjem učinkovitosti poslovnih procesa, preusmjeravanjem poslovanja i prilagodbom strategije što je omogućilo održavanje i stabilizaciju poslovanja u prvim danima korona krize i tijekom djelomičnog zatvaranja u Hrvatskoj. Za testiranje postavljenih hipoteza korištena je deskriptivna statistika i Kruskal-Wallis H test na uzorku od 180 poduzeća u Hrvatskoj. Statistički značajna povezanost potvrđena je između uloge kontrolinga: i) u povećanju učinkovitosti poslovanja; ii) u preusmjeravanju poslovnih procesa; iii) u prilagodbi poslovne strategije. Svi zaposlenici s različitih hijerarhijskih razina svjesni su doprinosa i učinkovitosti kontrolinga u korona krizi. Ovo istraživanje temelj je za daljnja istraživanja uloge kontrolinga u vrijeme kriza.
Nowadays, in times of the corona crisis, controlling is gaining much attention because it represents an effective internal mechanism that can greatly contribute to a timely and rapid response to ...changes. Controlling activities reflect the quality of company management at the strategic, tactical and operational levels. In doing so, controlling uses appropriate instruments and contributes to business efficiency and effectiveness. The research aims to determine the current state of controlling instrument application (operational/strategic) in companies. Furthermore, we examine the role of controlling in stabilizing business operations and adjusting business strategies that affect business performance indicators in the context of the corona crisis. The survey method was used, and data were collected from 180 companies of different sizes in the Republic of Croatia. The survey was conducted in 2021. Nonparametric techniques, the chi-square test and the Kruskal-Wallis test were used for hypothesis testing. The findings show that (i) there is a significant relationship between the role of controlling in business stabilization and business strategy redirection in times of corona crisis, thus affecting business indicators measured by liquidity, profitability and indebtedness; (ii) there is a statistically significant difference in the application of operational controlling instruments between companies that have established a controlling department and those without a controlling department; and (iii) there is no statistically significant difference in the application of strategic controlling instruments between companies that have established a controlling department and those without a controlling department. The results of the study provide insight into the application of controlling instruments in Croatian companies during the corona crisis and empirical implications for both academics and practitioners.Implications for Central European audience: Nowadays, market volatility and external factors significantly influence business decisions of Central European companies. For managerial decisions to be timely and effective, controlling uses various instruments with the aim of better advising managers. To be more agile, companies have to use a combination of operational and strategic controlling instruments. In the Republic of Croatia, as a post-transition country, companies are more short-term oriented, which is visible in the significant use of operational controlling instruments, and the lesser use of strategic controlling instruments. In times of pandemic and geopolitical events, the results of the research indicate the need for strategic orientation of companies through the application of strategic controlling instruments in the practice of Croatian companies to increase the efficiency and effectiveness of their operations.
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