Low Level Of Compliance Research Articles

Addressing Sustainability Reporting Frameworks: A Content Analysis of Western and Eastern European Companies

Corporate reporting has developed globally in the last three decades, encompassing economic, social, and environmental information. From the GRI standing out as the first organization that offers companies guidelines to sustainability reporting, to the recent ESRS standards adopted by the EU, there is an increasing trend in the diversity of sustainability reporting frameworks. This empirical research attempts to provide insights into sustainability reporting frameworks used by European companies from six countries grouped into two regions of Europe, namely Western (France, Germany, Netherlands) and Eastern (Hungary, Poland, Romania) to highlight the directions of action of companies to achieve sustainable objectives. The sample includes 30 companies headquartered in Europe, 15 companies for each region of Europe. The reports of the companies during the period of 2018–2022 were used to extract the information on sustainability frameworks, resulting in 150 sustainability or annual reports used. To achieve the objective of the research, quantitative data were collected through the content analysis of the companies' sustainability or annual reports, the extracted information being applied in statistical analyses. The study finds that the trend of using sustainability reporting frameworks in Western and Eastern Europe increases from year to year. Western European companies stand out with better corporate performance by relying on multiple sustainability reporting frameworks in the preparation and publication of sustainability or annual reports. Most European companies have a low level of compliance with the requirements of sustainability frameworks and are economic science-oriented and business-oriented. Western European companies are more focused on investment and environmental aspects, while those in Eastern Europe are more focused on profitability and social aspects. This study fills the gap in corporate reporting research in relation to the sustainability frameworks used by Western and Eastern European companies.

Emotional Stability as a Predictor of Compliance to Authority in Students of Public Junior High School 2 Pare Kediri District

Emotional stability is one of the factors that influence compliance with authority in junior high school students. However, at this time there are many phenomena where students do not obey authority figures at school. Many of the students dare to break the rules, commit acts of violence, oppose, and rebel against the authority enforcers to do things that disturb and disturb the community. This study uses quantitative methods with descriptive correlational research type of cause and effect, using descriptive analysis and simple linear regression. Using simple random sampling techniques in each class VIII SMP Negeri 2 Pare and obtained 201 students as respondents. Data collection was carried out with the help of scales, namely the Emotional Stability Test for Children Scale and the Obedient-Disobedient Tendency Scale. The results of the analysis showed that 96.52% of the subjects had a low level of compliance with authority and 113 subjects had high emotional stability. From the results of hypothesis testing, a significance value of 0.037 <0.05 is obtained, which means that the hypothesis is accepted, it is also known that the R-Square value is 0.022, which means that emotional stability contributes to the emergence of compliance with authority by 2.2%. Keywords: emotional stability, compliance with authority, students

Residential income tax compliance in Nepal: An empirical analysis

Tax compliance is the determining factor in tax report submission, enhancing tax awareness. A low level of tax compliance (TC) directly affects the government revenue and low inflow of information regarding taxpayers. This study uses descriptive and explanatory research approaches to identify determinants of residential rental income tax compliances (TC) among property owners in Kathmandu Metropolitan City, Nepal. A total of 1,129 structured questionnaires were distributed among the households of Kathmandu Valley for the cross-sectional and primary data, and only 500 (44.29 percent) useful responses were received from the respondents as the population was unknown. The response rate exceeds the estimated sample size of 384. The findings revealed a significant positive impact of tax rate on tax compliances (r = 0.329**, P<0.05). Fines and penalty (FP) and tax compliance (TC) found a positive and significant association depicting (r =.398**, P<0.05). Similarly, there was a positive and significant relationship (r = .612**, P<0.05) between attitudes and perception (AP) and tax compliance (TC). Moreover, a positive and significant association was found (r =.410**, P<0.05) between tax knowledge (TK) and tax compliance (TC). Furthermore, tax policy (TP) was positively and significantly associated (r = .440**, P<0.05) with tax compliance (TC). This study enhances taxpayers’ knowledge and helps to execute the policies to increase the efficiency and transparency of the tax system in Nepal. Acknowledgment The authors would like to express their gratitude to Prof. Dr. Achyut Gnawali and Mr. Prem Bahadur Budhathoki, Associate Professor, and Dr. Gangaram Bishowakarma, Assistant Professor of Tribhuvan University, Kathmandu, Nepal, for extending warm support towards the research work through the academic inputs.

Effect of Excisable Goods Management Systems on Domestic Tax Compliance Among Small and Medium Enterprises in Thika Sub-County

Purpose: Despite the rapid adoption of e-filing in Kenya, the filing system is still unreliable especially at peak period and on voluntary usage which lead to low level of compliance perceived by taxpayer. The aim of the study was to determine the effect of excisable goods management system on domestic taxes compliance among small and medium enterprises in Thika town, Kenya. The study was anchored on the standard economic theory. Methodology: The explanatory research design was employed. The target population was 2052 small and medium enterprises in Thika town with sample size of 334 small and medium enterprises. Primary data was collected using structured questionnaires out of the 334 issued questionnaires, 261 filled the questionnaires and submitted them accordingly, resulting in a 78.1% response rate. The data was analyzed using descriptive and inferential statistics. Results: The study found that excisable goods management system had a positive and significant effect on domestic tax compliance β = 0. 179 and p = 0.004. Conclusion: The government should invest in further enhancing the Excisable Goods Management System to ensure it is user-friendly and accessible to SMEs

Effect of Social Norms on Turnover Tax Collection among Micro and Small Enterprises in Meru Town, Kenya

The turnover tax has achieved a significantly low level of tax compliance since its introduction. This research examines social norms' impact on turnover tax collection among Micro and Small Enterprises (MSEs) in Meru Town, Kenya. This study used the Theory of Planned Behavior (TPB) to evaluate the influence of social norms on tax compliance. An Analysis of 367 Micro and Small Enterprises (MSEs) revealed a statistically significant positive correlation between social norms and tax compliance (β = 0.149, p = 0.007). The report proposed promoting robust tax compliance standards and improving tax education programs via seminars and advertising.

Compliance with the 2016 WHO’s antenatal care recommendation and its determinants among women in Sub-Saharan Africa: a multilevel-analysis of population survey data

BackgroundDespite the positive impact of adhering to the new antenatal care model on pregnancy outcomes and maternal health service uptake, women in resource-limited settings exhibit low levels of compliance with this recommendation. Previous studies on women’s adherence to the new antenatal care recommendation have been limited to individual countries, with no evidence available at Sub-Saharan Africa (SSA) level. Therefore, this study sought to investigate compliance with the 2016 WHO’s recommendation of at least eight antenatal care contacts among women in SSA countries and identify its determinants.MethodsThe study utilized a weighted sample of 101,983 women who had received antenatal care during their index pregnancy, drawn from recent DHS data of sixteen SSA countries. A multilevel mixed-effect analysis was conducted to identify factors that influence compliance with new antenatal care recommendations. Model comparison was performed using deviance and log-likelihood values, and statistical significance was determined at a P-value of less than 0.05.ResultsThe level of compliance with the recommended antenatal care contacts among women in SSA was 9.9% (95% CI: 9.7-10.1%), with the highest rate in Sierra Leone (26.1%) and lowest in Rwanda (< 1%). A multivariable logistic regression analysis showed that age, education, employment status, household wealth, healthcare decisions, the timing of antenatal contacts, consumption of nutritional supplements, residence, community-level women illiteracy, and media exposure were the significant determinants of compliance.ConclusionOnly one in ten pregnant women in SSA countries had attended the recommended number of antenatal contacts, with Sierra Leone having the highest compliance rate and Rwanda and Senegal having the lowest. Therefore, policymakers should focus on improving access to education, especially for women and their partners, and providing exempted services for pregnant women from low-income households. Interventions that target communities with low levels of literacy and media exposure could also be effective in improving the uptake of the services.

Analisis Kepatuhan Hukum Masyarakat Kota Tanjung Balai Dalam Memenuhi Syarat-Syarat Mengendarai Sepeda Motor

This research aims to determine the legal compliance of the people of Tanjung City in fulfilling the requirements for riding motorbikes, and to find out the factors that cause the people of Tanjung Balai City to not comply with the requirements for riding motorbikes. The type of research carried out is empirical legal research with qualitative research methods. Data collection tools used to obtain data are observation, interviews and documentation. Based on the research results, it is stated that the level of legal compliance among the people of Tanjungbalai City is still relatively low. This is proven by the number of violations which increases every year. The low level of compliance of the people of Tanjungbalai City in fulfilling the requirements for riding a motorbike is caused by several factors. These causal factors include the low level of public education resulting in a lack of understanding, lack of legal awareness in the community, and lack of trust in police officers. Most of the people of Tanjungbalai City already have knowledge of the requirements for riding a motorbike but are reluctant to comply because they lack legal awareness. Another cause is a lack of trust in traffic police officers.

Bias audit laws: how effective are they at preventing bias in automated employment decision tools?

ABSTRACT Automated employment decision tools use machine learning, artificial intelligence, predictive analytics, and other data-driven approaches to enhance candidate experiences and streamline employment related decision-making, allowing human resources to be concentrated where they are needed most. However, the use of these tools without appropriate safeguards has resulted in a number of high-profile scandals in recent years, particularly in regard to bias. Accordingly, lawmakers have started to propose laws that require bias audits of automated employment decision tools to examine their outputs for subgroup differences. The first of its kind was New York City Local Law 144, but other US states have since followed suit. In this paper, we examine the concerns about the effectiveness of this and other similar laws, including the suitability of metrics, the scope of the law, and low levels of compliance. We conclude that despite the law being a good initial first step towards greater transparency around automated employment decision tools and reducing bias, examining outcomes alone is not sufficient to prevent bias elsewhere in the tool. Moreover, effective bias prevention will require a multidisciplinary approach that combines expertise in IO psychology, law, and computer science to develop appropriate metrics and maximize the enforceability of such laws.

PEMBERDAYAAN MELALUI PENDIDIKAN PERILAKU DAPAT MENINGKATKAN KEPATUHAN PENGOBATAN KLIEN DIABETES TIPE 2

Management of diabetes mellitus (DM) has been carried out through various government policies, but has not shown optimal results. The main obstacle is the low level of client compliance in treatment. The task of ensuring that DM clients comply with treatment is not only borne by health service providers, but clients are also responsible for this. This study aims to explore empowerment through behavioral education in helping type 2 DM clients adhere to treatment. This research uses quasi-experimental pre-test and post-test design without control methods. The sample was 15 people with inclusion criteria, namely type 2 DM clients, aged over 15 years, able to communicate and normal general condition. Data was collected through interview techniques using the Morisky Medication Adherence Scale 8 instrument. Data analysis used the T test. The results of the study showed that there was an influence of behavioral education on type 2 DM clients' compliance with treatment with p-value: 0.001. Empowerment through constructed behavioral education can help Type 2 DM clients comply with treatment, namely through changes in antecedents, behavior and consequences (ABC).

TINGKAT KEPATUHAN PENGGUNAAN OBAT ANTIDIABETES DI RS PKU AISYIYAH BOYOLALI

Diabetes mellitus or DM is a degenerative disease that is often found in society. This disease is characterized by high blood sugar caused by impaired insulin production which plays a role in glucose metabolism in pancreatic function. If someone is diagnosed with diabetes, the only treatment is to control blood sugar. This treatment requires compliance because it is carried out over a long and unlimited period of time. However, there is a problem of compliance with treatment because many conditions are neglected. This study aims to determine the level of compliance of outpatients in the internal medicine polyclinic at PKU Aisyiyah Boyolali Hospital in undergoing treatment for diabetes mellitus. This research is a descriptive research. Data collection used the Morisky Medication Adherence Scale-8 (MMAS-8) questionnaire to measure patient compliance. The sample used was 60 respondents with a sampling technique using purposive sampling. The results of the study showed that 14 patients (23%) had a high level of compliance, 40 patients (67%) had a medium level of compliance, and 6 patients (10%) had a low level of compliance.

The Influence Of Tax Understanding, Taxpayer Awareness And Tax Sanctions On The Compliance Of E-Commerce Actors In Fulfilling Tax Obligations (Case Study of Individual Taxpayers of E-commerce Actors in DKI Jakarta Province, Indonesia)

The main problem of taxation in Indonesia is the low level of taxpayer compliance, which is caused by minimal awareness and understanding of tax obligations and neglect of tax aspects of online transactions by e-commerce actors. This study aims to analyze the effect of tax understanding, taxpayer awareness, and tax sanctions on the compliance of e-commerce actors in DKI Jakarta Province. The research method used is a quantitative approach with a sample of 100 e-commerce actors selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using a t-test (partial). The results of the study indicate that tax understanding, taxpayer awareness, and tax sanctions have a positive and significant effect on e-commerce actor compliance. Based on these findings, it is recommended that the government increase tax socialization and education programs and apply strict sanctions to improve taxpayer compliance in the e-commerce sector.

Adequate Colon Preparation in Screening Colonoscopy

Colorectal cancer (CRC) is one of the most common forms of cancer worldwide, being the fourth most prevalent cancer and the third most common in terms of mortality. A decrease in the incidence and mortality of CRC has been observed among adults over 50 years of age, screening colonoscopy being a contributory factor for this improvement. Adequate preparation of the colon is essential for obtaining accurate results and minimizing the risks associated with the colonoscopy procedure. Both ESGE (European Society of Gastrointestinal Endoscopy) and UEG (United European Gastroenterology) recommend adequate preparation in at least 90% of cases, calculated both at the endoscopy center level and for each individual endoscopist. The purpose of our article is to review the literature on different bowel preparation products for colonoscopy and demonstrate the non inferiority of low-volume preparations over the standard PEG 4L. Preparations containing PEG are the most common in preparation for colonoscopy. A recent meta-analysis suggests that high-volume, mutiple-dose regimens are superior in terms of efficacy to low-volume, multiple- dose regimens, including low-volume PEG with various adjuvants and sodium phosphate, although with lower tolerability. Due to low levels of compliance, tolerability and acceptability, standard 4L single-dose regimens of PEG have been gradually and successfully replaced by newer regimens that include low-volume solutions. An eample of low-volume split-dose preparation is the solution of low-volume PEG4000, sodium sulphate, citric acid, sodium citrate, sodium chloride, potassium chloride and simethicone. In several studies this 2 L low volume preparations ehibit similar effectiveness with safety profiles that are comparable to classic 4 L PEG, with lower incidence of adverse effects and good tolerability. In conclusion, adequate preparation increases the quality of colonoscopy procedures as proper patient preparation is essential to obtain an optimal visualization of the intestinal mucosa. Low-volume bowel preparation is effective, safe and well tolerated by the patients, with higher acceptability compared to the standard volume PEG.

Analysis of the prevalence and structure of dental morbidity among applicants to the Military Medical Academy named after S.M. Kirov

AIM: To determine the qualitative structure of dental diseases and pathological conditions of the maxillofacial region and the level of their prevalence among young individuals entering higher military educational institutions in Russia. MATERIALS AND METHODS: Data obtained during the dental examination of applicants to the Military Medical Academy named after S.M. Kirov as part of a military medical examination to provide admission to a higher educational institution was comprehensively analyzed. RESULTS: The results showed a moderately high level of prevalence of diseases and pathological conditions of the oral cavity in the surveyed population. Among 589 applicants aged 16–25 years who arrived from different regions in Russia, the percentage of those in need of oral sanitation was 51.95%. The most common nosological form among the examined young people was dental caries, including recurrent and secondary forms, which ranged from 19 to 44% in various groups of examined people. Additionally, a low level of oral hygiene was identified, noted in more than 45% of applicants. CONCLUSION: The peculiarities of the obtained research results should be explained by unsatisfactory knowledge and skills in matters of individual oral hygiene (hereinafter referred to as IHPR), insufficient medical education, low level of compliance, and readiness to carry out activities to maintain dental health among young people.

Tingkat Kepatuhan Penggunaan Obat Symbicort 160 Microgram Pada Pasien Asma di Instalasi Farmasi Rawat Jalan RS Dr Hafiz Cianjur Periode Mei-Juli Tahun 2023

Compliance with regular use of asthma control drugs is still low, which can increase morbidity and mortality rates. One factor that influences compliance is knowledge. Asthma is a chronic inflammatory disorder of the airways that involves many cells and elements. The aim of this research is to determine the level of compliance with the use of the drug Symbicort 160 Micrograms in asthma patients at the outpatient pharmacy installation at Dokter Hafiz Cianjur Hospital. This research uses descriptive research methods with a quantitative approach. Research sampling was carried out using a total sampling technique using the time limited sampling method, namely all patients suffering from asthma who met the inclusion criteria of the study and entered the specified research time period, namely 1 May-31 July 2023. The number of respondents was 52 people, 43 people were selected. because there are several factors, namely age. The instrument used in this research was the Morisky Medication Adherence Scale (MMAS) questionnaire. Of the 43 respondents, 22 (51.16%) respondents had a high level of compliance, 20 (46.51%) respondents had a medium level of compliance, and 1 (2.33%) respondent had a low level of compliance. The compliance level of most patients using Symbicort 160 Microgram medication is at a high level, namely 22 respondents (51.16%) indicating a good understanding and commitment to asthma treatment. The conclusion of this study is that the level of compliance with the use of Symbicort 160 Microgram medication in asthma patients shows that the level of compliance of most patients using Symbicort 160 Microgram medication is at a high level, namely 22 respondents (51.16%) indicating a good understanding and commitment to asthma treatment.

Teori Atribusi: Memahami Hubungan Kualitas Layanan, Pemahaman Perpajakan, Implementasi Sanksi dan Kepatuhan Pajak

Tax is a mandatory contribution made by citizens to the government in accordance with the provisions of the law, which is the largest source of income for the state. However, in Indonesia, there are still problems in tax activities, including low tax ratios and low levels of tax compliance. This research aims to investigate the influence of service quality, understanding of taxation, and implementation of sanctions on tax compliance in West Kalimantan Province. The research method used is quantitative with a multiple linear regression analysis approach using the help of the IBM SPSS program in processing the data. Primary data was collected through questionnaires distributed to people who have a Taxpayer Identification Number (NPWP) and regularly report Tax Returns (SPT) to the tax authority. The research results show that service quality does not have a significant effect on tax compliance, while understanding taxation and implementation of sanctions significantly influence tax compliance. The level of tax compliance can be increased by improving service quality, understanding of taxation, and the effectiveness of implementing sanctions. These findings provide valuable insights for tax authorities in improving tax compliance and increasing overall tax revenue.

Perceptions and compliance with COVID-19 preventive measures in Southern and Central regions of Mozambique: A quantitative in-person household survey in the districts of Manhiça and Quelimane.

The COVID-19 pandemic has prompted countries to swiftly implement rigorous preventive measures on a population-wide scale worldwide. However, in low-income countries like Mozambique this was difficult, coupled with a generalised lack of knowledge on how the population understood and complied with these measures. This study assessed community perceptions and implementation of anti-COVID-19 measures recommended by Mozambican authorities in Manhiça and Quelimane districts, including confinement, social distancing, frequent handwashing, mask wearing, and quarantine as the key practices to evaluate. We conducted a cross-sectional quantitative survey in October 2020 and February 2021, interviewing heads of households, face-to-face. The data collected included self-evaluation of compliance and existence of handwashing facilities and face-masks in the households, aided by observations. We present descriptive statistics on perceptions and compliance at individual and household levels. Out of the 770 participants, nearly all (98.7%) were aware of Coronavirus disease, including the term COVID-19 (89.2%). Knowledge varied between districts, with Manhiça participants showing higher levels of sufficient ability to define the disease. The symptoms most mentioned were dry cough (17.8%), fever (15.7%), flu-like symptoms (14.2%), breathing difficulties (13.6%), and headache (13.1%). Participants recognized various transmission modes, including touching infected objects and inhaling infected air. Preventive measures like handwashing with soap or sanitizing hands with alcohol, wearing masks, and social distancing were acknowledged, but the understanding varied. Compliance with these measures was generally low, with fewer than half of respondents reporting adherence to them. Only 30.4% of households had handwashing facilities (of which only 41.0% had water), and masks were often limited to one per person aged 6 years or more. Community members in Manhica and Quelimane were aware of COVID-19 but had limited understanding of what the preventive measures meant, and had lower levels of compliance. Understanding and addressing the factors affecting the proper implementation of these measures is crucial for improving community adherence in preventing infectious diseases with epidemic potential.

Information security policy effectiveness: a managerial perspective of the financial industry in Vietnam

Purpose Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec policy has been highlighted for many decades, InfoSec breaches still occur due to a low level of employee compliance and a lack of engagement and competence in high-level management. However, previous studies have primarily investigated the behavioural aspects of InfoSec policy compliance at the individual level rather than the managerial factors involved in constructing InfoSec policy and developing its effectiveness. Thus, drawing on neo-institutional theory and a transformational leadership framework, this research investigated the influence of external mechanisms and transformational leadership on InfoSec policy effectiveness. Design/methodology/approach The research model was implemented using field survey data from professional managers in the financial sector. Findings The results reported that neo-institutional mechanisms and transformational leadership shape InfoSec policy effectiveness in an organisation. Originality/value This study broadens current InfoSec policy research from an individual level to a managerial perspective and enhances the existing literature on neo-institutional and transformational leadership in the context of InfoSec. It highlights the need to evaluate InfoSec policy based on external factors and to support transformational leadership styles that promote InfoSec policy enforcement and effectiveness.

Nephrogenic Ascites in End-Stage Renal Disease Patients Undergoing Hemodyalisis: Case Series

Ascites occurring in individuals with chronic kidney disease (CKD) undergoing hemodialysis (HD) are referred to as nephrogenic ascites (NA). The pathogenesis of NA remains uncertain but involves many interrelated factors. These factors include inadequate dialysis, low ultrafiltration, poor nutrition, increased peritoneal membrane permeability, and impaired peritoneal lymphatic reabsorption. Frequent accompanying complaints are leg edema, nausea, decreased appetite, weakness, and complaints due to hypotension during HD. NA generally carries a poor long-term prognosis, likewise, with complex therapeutic options, both medical and surgical. Management of NA includes education regarding fluid restrictions, a high protein diet, intensive HD, as well as therapeutic modalities with continuous ambulatory peritoneal dialysis (CAPD) and kidney transplantation. CAPD has been proven to improve quality of life and recovery from ascites. The NA in this case report was all related to the patient's low level of compliance against fluid intake restrictions, particularly while experiencing oliguria or anuria. In this case, intensive education regarding limiting fluid intake and high-protein nutrition seems essential for better patient outcomes. On the other hand, the presence of infectious complications gives poor outcomes. Two patients presented with umbilical hernia, which could be an obstacle for CAPD.

Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy

This paper examines whether tax knowledge, tax fairness and trust affect voluntary tax compliance among small and medium enterprises (SMEs). Given the growing budget deficits and debt levels of developing economies, we contend that an understanding of the factors associated with voluntary tax compliance among SMEs could enhance tax revenue mobilization. Although the majority of businesses are SMEs, questions about their tax compliance have become topical among stakeholders due to perceived low levels of compliance, hence, an investigation into the factors underlying their tax compliance behavior is critical for stakeholders, particularly governments and tax authorities. We used a survey-based approach to sample 341 SMEs operating within Ghana’s oil city of Secondi-Takoradi. We employed the structural equation modeling (SEM) technique to analyze the retrieved data. Generally, our empirical results indicate that social factors and behavioral motivations are key determinants of voluntary tax compliance among SMEs in Ghana. Specifically, our results suggest that SMEs’ perception of tax fairness, knowledge about the tax system, and trust in government are significant predictors of voluntary tax compliance. Additionally, we find a significant mediating role of tax fairness in the relationship between tax knowledge and voluntary tax compliance. As governments seek to raise tax revenues and manage public debt, our results provide important insights into social and behavioral factors that could aid in enhancing tax compliance.

Issues of Interaction Between Operational and Strategic Management of an Enterprise in a Market Environment

Main problem: One of the priority directions for improving the management system at the enterprise is the organization of effective interaction between strategic and operational management through the formation of a mechanism for their interaction, orienting operational management to achieve strategic goals and objectives. In market conditions, issues of interaction between strategic and operational production management are particularly relevant, allowing solving complex economic problems of the enterprise related to the rational use of resources involved in production, reducing production costs, improving the quality of products, optimizing production potential in order to increase the efficiency of the entire enterprise as a whole and its structural divisions. The role of the mechanism of interaction between strategic and operational production management also lies in the possibility of coordinating those final strategic goals that the enterprise strives for with the actual internal production capabilities. The purpose of this article is to study the issues of interaction between operational and strategic management of an enterprise in a market environment. The theory and modern practice of production management in a competitive environment show that the implementation of operational production management is a natural stage in the implementation of strategic management, therefore, there is a close relationship between them, which manifests itself in their interaction. Methods: The methods of analysis and generalization, the method of systematic and comparative analysis, structural and functional method, economic and mathematical methods, graphical and tabular method were used in the work. Results and their significance: the authors consider the theoretical aspects of the relationship between strategic and operational production management at an enterprise in a competitive environment. There is a low level of compliance of operational tasks of production with the strategic goals of development of domestic enterprises and the special role of information systems designed to link operational and strategic management tasks together. Accordingly, the key aspects of information technology implementation are investigated, including the need for employee training, strategic communications planning, information flow management and the use of data analytics. Examples of successful application of information technologies in various industries and organizations are given.