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Adm. Sci., Volume 14, Issue 7 (July 2024) – 6 articles

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28 pages, 2156 KiB

Open AccessArticle

Review of Sustainability Accounting Terms

by Miriam Jankalová and Radoslav Jankal

Adm. Sci. 2024, 14(7), 137; https://doi.org/10.3390/admsci14070137 (registering DOI) - 29 Jun 2024

Viewed by 100

Abstract

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company’s performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in relation to sustainability accounting by different authors and organisations? RQ2: What is the relationship between sustainability accounting and the different names used for this term? The aim of this paper is to describe sustainability accounting, identify the terms that are used in relation to sustainability accounting by different authors and organisations, and identify the relationship between sustainability accounting and the different names used for this term. This study is based on information that was gathered through an extensive literature review (research publications and research studies (documents), using the Internet and research databases, and the author’s own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. This study presents a comprehensive bibliometric analysis in the field of accounting terms. As a result of this study, the term sustainability accounting is defined, as well as its different interpretations and their synonyms, including identification of the relationship between sustainability accounting and the different names used for this term. Sustainability accounting is an essential part of the future of accounting; it includes the TBL quantification of the company’s activities, products, and services and integrates sustainability metrics into financial reporting. Full article

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24 pages, 958 KiB

Open AccessArticle

Interplay of Influencing Factors Shaping Entrepreneurial Intention: Evidence from Bangladesh

by Saurav Chandra Talukder, Zoltan Lakner and Ágoston Temesi

Adm. Sci. 2024, 14(7), 136; https://doi.org/10.3390/admsci14070136 - 28 Jun 2024

Viewed by 336

Abstract

This study examines the relationships between risk-taking propensity (RTP), entrepreneurship education support (EES), need for achievement (NFA), and entrepreneurial intentions (EI) of Bangladeshi university students, as well as the mediating roles of attitude toward entrepreneurship (ATE), subjective norms (SN), and perceived behavioral control (PBC). Using partial least squares structural equation modeling (PLS-SEM), the study was conducted with a sample of 381 respondents. Results show that attitudes play a mediating role in the relationship between RTP and EI, and RTP has a direct positive effect on attitudes toward entrepreneurship and EI. Although EES does not have a direct effect on EI, it does have a positive effect on all other components of the theory of planned behavior (TPB), which in turn influences EI. Perceived behavioral control and attitudes toward entrepreneurship serve as full mediators of the EES-EI connection. Subjective norms, on the other hand, have no relationship with EI and do not serve as a mediator between the EES and EI relationship. However, NFA and EI do not have a direct relationship; NFA influences EI indirectly via perceived behavioral control, which in turn influences EI directly. This research contributes to the existing literature by offering significant theoretical and practical insights into the factors that influence entrepreneurial intentions among university students in developing economies. Full article

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18 pages, 3158 KiB

Open AccessArticle

Diagnosis of Teleworking in Argentina during the Pandemic: Application of the Telework Efficiency Index

by Gabriel Gustavo Maresca

Adm. Sci. 2024, 14(7), 135; https://doi.org/10.3390/admsci14070135 - 28 Jun 2024

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Abstract

Present the most significant findings that were obtained within the framework of the Support Program for Teaching Researchers “PROAPI2021” of the Secretariat of Research and Technological and Institutional Linkage of the National University of Avellaneda of Argentina. (1) Background: Investigate the strengths and weaknesses of companies when implementing teleworking during the COVID-19 pandemic to continue with the productive matrix; (2) Methods: The fieldwork focuses on the study of 19 companies from the five productive sectors with the greatest representation in the town of Avellaneda, Argentina, using a teleworking efficiency index as a measurement instrument; (3) Results: The main results in terms of efficiency occur with the possibility of combining work with family life at 97.05%, the enthusiasm and motivation to telework at 84.45%, and the assurance of optimal internet connection quality by 74.6%; (4) Conclusions: The study shows that the variables that present the greatest efficiency are those that are more related to the traditional work scheme, and not to the new modality offered by teleworking. We continue to think about a conventional work model. Full article

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23 pages, 678 KiB

Open AccessArticle

The Past, Present, and Future of Cross-Border Cooperation between Municipalities in the South Bohemian Region: A Case Study

by Jiří Dušek

Adm. Sci. 2024, 14(7), 134; https://doi.org/10.3390/admsci14070134 - 26 Jun 2024

Viewed by 282

Abstract

The aim of this study is to provide a comprehensive view of matters of cross-border cooperation, with the main emphasis on the typology and development of structures supporting cross-border cooperation in a selected region of the Czech Republic (South Bohemian Region). The study focuses on the analysis of changes in the methods and ways of cooperation of municipalities in the programming periods 2007–2013 and 2014–2020 (Euroregions, cross-border impulse centers, European territorial cooperation groups, partner and friendly cities, etc.). The research not only analyzes the actual development of cooperation between municipalities in the region studied, but also identifies the prerequisites of and barriers to cross-border cooperation. The data obtained show a significant decrease in the interest of municipalities in cross-border cooperation within the conditions of the Czech Republic in recent years. The current situation with regard to the existence and development of cross-border cooperation in 2024 is not very satisfactory, although it is paradoxically an area strongly supported by the EU Cohesion Policy. This study employs a mixed-methods approach, combining both qualitative and quantitative research methods to provide a comprehensive analysis of cross-border cooperation in the South Bohemian Region. A thorough review of existing literature on cross-border cooperation and related policies was conducted to establish a theoretical framework. The practical part of the study is based on field research carried out by the author in 2007–2013 and 2014–2020. This research examined the level of cooperation between the 623 municipalities in the South Bohemian Region (in 2016, there were 624 municipalities in the region). In the case of cross-border impulse centers, the input data were represented by e-mail and telephone inquiries to representatives of individual municipalities and the websites of Euroregions. To conduct a comprehensive study on cross-border cooperation between municipalities in the South Bohemian Region, logical and scientific methods were used. Universal methods of logic ensured the correctness and orderliness of the thought process, with abstraction identifying key elements. Synthesis was used to divide the study into parts, analyze them in detail, and integrate them into a comprehensive analysis. Scientific methods included analysis to examine the current status and frameworks of cross-border cooperation and comparison to identify similarities or differences between the Czech Republic and neighboring countries. Full article

(This article belongs to the Special Issue Digital Management and Business Models in Public Administration: An International Perspective—2nd Edition)

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25 pages, 20186 KiB

Open AccessReview

Tracing the Evolution of E-Government: A Visual Bibliometric Analysis from 2000 to 2023

by Yifan Song, Takashi Natori and Xintao Yu

Adm. Sci. 2024, 14(7), 133; https://doi.org/10.3390/admsci14070133 - 24 Jun 2024

Viewed by 337

Abstract

In the continuously evolving field of E-government, understanding the breadth and depth of academic research is crucial for advancing governmental digital transformation and policy development. This study employs visual bibliometric analysis, using the Web of Science database to map the evolution trajectory of E-government research from 2000 to 2023. By utilizing CiteSpace for a comprehensive examination of 4536 academic articles, this paper outlines the growth patterns and thematic evolution within the field. The development of the E-government field is delineated into four distinct phases: the budding period (2000–2003), the bottleneck period (2004–2014), the development period (2015–2018), and the growth period (2019–2023), which are each marked by unique thematic shifts and technological advancements. The research results reveal the transformation of research focus in different periods, from the initial focus on the technological means and the electronic transformation of government services, moving on to more complex issues such as E-government acceptance and government transparency and corruption, and ultimately to the current focus on innovation and smart cities. In addition, the paper also clarifies that the research boom that began in 2019 is driven by technological innovation opportunities, the improvement in infrastructure, and multidisciplinary research. By depicting these developmental stages and emerging trends, this study not only unveils past academic efforts but also forecasts future research directions, thereby providing valuable insights for researchers and policymakers aiming to understand and implement effective E-government strategies. Full article

(This article belongs to the Special Issue Challenges and Future Trends in Digital Government)

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26 pages, 2064 KiB

Open AccessArticle

Expanding the Demand–Resource Model by an Anthropo-Organizational View: Work Resilience and the “Little Prince” and the “Self-Accountant” Approach

by Giuseppe Modarelli and Christian Rainero

Adm. Sci. 2024, 14(7), 132; https://doi.org/10.3390/admsci14070132 - 21 Jun 2024

Viewed by 394

Abstract

The authors’ intention is to conduct an analysis utilizing a purely conceptual, literary content-based investigation of two hermeneutical dimensions associated with work motivation in the public service sector. Specifically, the study focuses on public school teachers in the Italian context due to the neglected way in which they matured in literary production and the hostile work environment brought about by the numerous reforms in a kind of heterogenesis of ends. Through the use of aphorisms and metaphors, after a literature review, gap identification and a content-based analysis, the authors aim to identify an approach that can anthropologically serve as a synthesis formula for workers who are emotionally and intensely invested in their professional practice. Specifically, this includes professions, including educational ones, that are subjected to high exposure to emotional labor (EL). The authors have identified two dimensions: one oriented towards the concept of gift and the other towards possession for integrating the demand–resource model (DRM). To support this analysis, the seminal research work of Belk will be utilized as a reference in the wide range of literary production on the give-and-take approach, according to Schaufeli and Grant. Furthermore, empirical data from previous research will be used to functionally explain how sense-making, when combined with the dynamics of gift–possession, can act as a factor of resilience for professions that hold significant emotional value. In this way, the authors shape a perspective on the theoretical paradigm toward the performance measurement and management system under the lens of New Public Management reform, considering the grand challenges inherent in the educational area by identifying organizational behavioral levers for justifying high motivation-driven actions in an underestimated job segment. In this way, the greatest contribution lies in the possibility of defining a reference framework to expand the DRM in application to the clarification of the foundations inherent in resilience behaviors implemented by educational professions in the specific reference context. The main result would precisely be the ability of the latter to cope with hostile contexts through the dynamics of gift and possession that promote work resilience through the attribution of meaning and identity to the job. These perspectives are useful for deepening the understanding of performance measurement and management approaches. Full article

(This article belongs to the Special Issue The Evolutionary Path of Performance Measurement and Management in Light of Global Challenges)

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