Modern Organizations Research Articles

Enlightenment of Praetorianism on Modern Organization and Management: A Case Study of the Former Soviet Union

Enlightenment of Praetorianism on Modern Organization and Management: A Case Study of the Former Soviet Union

Training and Development of Multitasking Specialists in a Modern Organization

Training and Development of Multitasking Specialists in a Modern Organization

Principles of accounting and reporting as principles of valuation and their implementation in practice

The basis of any valuation rules are its principles. In this regard, before defining these rules, it is first necessary to establish what these principles should be. In this article, the basic modern principles of accounting and reporting embedded in the systems of Russian and International standards are considered as principles for valuation of accounting and reporting objects. When conducting research, methods such as analysis and synthesis, grouping method, comparison, analogy method, logical approach, systematic approach were used. As a result of the research, this paper presents a system of valuation principles derived from the principles of accounting and reporting provided for by the main domestic and international regulatory documents. In addition, this article analyzes the practice of implementing these principles by Russian and foreign organizations with different scales of activity. The results obtained in this article will be useful to a wide range of readers interested in the problems of modern accounting and reporting, including valuation, which can be used in the educational process of higher educational institutions, as well as in the practical work of accounting departments of modern organizations.

Sanctions and their impact on accounting in medical budgetary institutions

Accounting is especially important for medical budget institutions under sanctions, in order to ensure financial stability and effective resource management. This article is devoted to topical issues that reveal the impact of sanctions on accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical and systematic approaches. As a result of the research, this article provides information about the healthcare sector, which is one of the most important sectors of the economy. It is shown that in sanctions conditions, which can have a negative impact on the country’s economy, especially in the healthcare sector, accounting is the basis of financial planning and control, ensuring more efficient management of resources and funds. Based on this, the main task of accounting in medical institutions is the correct reflection of all financial transactions and obligations related to the provision of medical services in the accounting system. This allows institutions to control their activities, plan financial flows, and track expenses and income. It is concluded that despite sanctions and geopolitical crises, medical budget institutions are actively developing, mastering new technologies, opening branches and trying to maintain efficiency in the proposed circumstances. The results of the study will be of interest to practitioners in the field of accounting of budgetary institutions, as well as the scientific community involved in research in the field of health care. The results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of modern organizations (including healthcare).

Creating Organizational Resilience through Digital Transformation and Dynamic Capabilities: Findings from fs/QCA Analysis on the Example of Polish CHP Plants

Digital transformation, organizational resilience, and agility are now becoming key to meeting the competitive challenges of modern organizations. It is no surprise that digital transformation and digital technologies have also begun to significantly impact the energy industry, moving towards improving the sector’s profitability and efficiency. However, to move the difficult process of digital transformation in today’s dynamically changing environment, organizations, including those in the energy sector, need to build organizational resilience. Nevertheless, the relationship between digital transformation and organizational resilience has not yet been explained in a satisfactory and sufficient manner. Focusing on the level of digital transformation, and more precisely within the two dimensions of digital maturity, i.e., digital intensity and transformation management intensity, as well as based on the perspective of dynamic capabilities, this study developed a configurational framework and proposed a theoretical model to study the equifinal paths through which digital transformation and dynamic capabilities influence organizational resilience in energy sector companies. Based on a fuzzy set qualitative comparative analysis (fs/QCA) conducted on selected companies in the energy sector, i.e., Polish CHP plants, the relationship among digital transformation, dynamic capabilities, and organizational resilience was investigated. The results show that a high level of organizational resilience is possible to achieve through two main paths based on the dominance of dynamic capabilities and the dominance of digital maturity. The results show that a high level of organizational resilience is possible to achieve through two main paths based on the dominance of dynamic capabilities and the dominance of digital maturity. The study found that digital maturity can significantly influence CHP resilience. Moreover, the transformation management intensity is strongly related to high organizational resilience. The paper concludes by describing theoretical and practical implications, as well as research limitations and prospects for future research.

The Usable Quality of Information as an Element of the Humanization of Work in the Development of Modern Organizations

Theoretical background: In the article, the authors discuss research on aspects of the human centric approach to the process of implementing IT devices due to the specificity of human resources. The authors emphasize the importance of the dynamic development of modern information technologies (IT), which is of fundamental importance for the sustainable development of enterprises. The authors indicate the possibility of integrating various company resources, and above all, the phenomenon of creating an environment for the increase in the importance of human resources in the process of business digitization. A special place in this process is occupied by IT, which activate the employee through various forms. The authors present research that captures the above aspect in terms of the systemic assessment of the usability of interaction and communication processes. The scope of the work concerns communication with the use of IT devices used in the implementation of the goal-oriented tasks. The authors identified factors contributing to the development of job humanization through the flexible improvement of IT devices in a task related context. Purpose of the article: The aim of this article is to present the findings of a study on the impact of usability on the development of the phenomenon of job humanization among positional employees involved in the manufacturing process. Additionally, it discusses the results of in-depth research seeking to answer the question: Do multifunctional information devices, not dedicated to the profile of professional activities, hinder the employee’s work? If not, what are the consequences for job humanization? Research methods: The objective of the study was achieved through the use of structured interview methodology. Subsequently, in-depth research was conducted. Main findings: The results obtained indicate a relationship between the usability of information technology devices and the frequency of their use in the workplace. The outcomes of relational interviews highlight the significant importance of sophisticated, multifunctional information tools that enhance employee engagement and their interest in implementing forms of job humanization, such as job enrichment and enlargement, autonomous groups, and flexible work methods. The main conclusion drawn from the research is that high usability quality of information technology devices forms the basis for the organizational improvement process. This occurs bottom-up, through the personal engagement of employees and their openness to multifunctional, intuitive information tools. For organizations, these are favorable conditions for implementing various forms of organizational humanization. However, a question arises about the limits of this phenomenon due to the limited psychophysical capabilities of humans. This topic will be further developed in the subsequent planned research.

Digital Leadership: Predicting Team Dynamics, Communication Effectiveness, and Team Performance

Digitalization is essential in modern business organizations, where it transforms the operational framework and increases competitive advantage through the integration of advanced technologies. This transformation enables real-time data analysis, improves communication channels, and automates routine tasks, thereby driving innovation and efficiency that ultimately drives sustainable growth and success in a highly competitive market environment. The research observed the effect of digital leadership on team dynamics, communication effectiveness, and team performance. Data were collected by using a Likert scale questionnaire with 117 individual respondents across various business organizations in Yogyakarta and Banten, Indonesia. Then, the data obtained were analyzed using Structural Equation Modeling (SEM) in AMOS software. The results show that digital leadership has a significant effect on team dynamics and communication effectiveness. In addition, communication effectiveness has been proven to have a significantly positive effect on team performance. However, there is no direct relationship between team dynamics and performance. The results underscore the importance of strengthening digital leadership and communication effectiveness to improve team performance. Organizations should prioritize fostering a collaborative culture through digital platforms, effectively managing conflicts, and ensuring timely communication. Digital leadership should promote a participatory culture, handle conflicts adeptly, and maintain teams motivated through an effective digital approach. Lastly, organizations must provide effective digital communication tools and ensure team members understand how to use them.

The Role of IT Governance Risk and Compliance (IT GRC) in Modern Organizations

The Role of IT Governance Risk and Compliance (IT GRC) in Modern Organizations

Optimizing Talent Management Strategies for Enhanced Employee Engagement and Satisfaction in Automotive Sector

Examining the impact of talent management on organizational performance is a crucial part of talent management practices in shaping the success and sustainability of modern organizations. Talent management encompasses a wide range of HR strategies and processes, including recruitment, development, retention and succession planning. Using a multidisciplinary approach, this study attempts to assess the direct and indirect effects of talent management on organizational performance. It examines various aspects of talent management, such as leadership development, employee engagement and training initiatives, to ensure their impact on outcomes such as revenue growth, profitability, productivity and innovation. The research also examines the mediating effects of factors such as organizational culture and external conditions to achieve a comprehensive analysis. The results of this study will be invaluable to organizational leaders, HR professionals and policy makers seeking to optimize their talent management strategies. By shedding light on the most effective talent management practices and their long-term effects, this study aims to provide practical recommendations to improve organizational effectiveness, foster innovation and maintain competitive advantage in an ever-evolving business environment.

The Business Case For Diversity And Equity

This research aims to explore and analyze the role of diversity and equality in modern organizations. The research method used is a qualitative approach, by conducting case studies of several different organizations in the private sector. Data was collected through in-depth interviews with senior managers, employees, and through analysis of internal company documents. The results show that diversity in terms of background, gender, and expertise can contribute significantly to innovation and creativity within organizations. Meanwhile, the implementation of equality in organizational policies and practices has a positive impact on employee satisfaction, loyalty, and work productivity. Analysis using VOSviewer showed that key concepts that emerged included inclusiveness, fairness, collaboration and respect for individual uniqueness. Nonetheless, challenges related to conflict management, organizational culture adaptation, and managing change remain a key focus in the implementation of diversity and equality in various organizational contexts. The findings provide a deeper understanding of how organizations can leverage diversity and equality as strategic resources to achieve competitive advantage and sustainable growth in an increasingly complex global marketplace.

Relationship between job satisfaction and voluntary turnover intention in the manufacturing industry for sustainable growth: A systematic review

In today's workplaces, employee turnover rates are increasing. Modern organizations face many challenges because of the rising rates of voluntary turnover. In Malaysia, a developing nation, the manufacturing industry needs efficient growth, making a strong workforce essential. Recently, the manufacturing sector in Malaysia has seen the highest voluntary turnover rates among all industries in the country. This study aims to explore the link between job satisfaction and voluntary turnover intentions and to analyze the factors that affect this relationship. A unique aspect of this study is the use of the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) methodology to collect and evaluate research on voluntary turnover intention and job satisfaction. The study finds that job satisfaction significantly influences the likelihood of voluntarily leaving a current job.

PERSPECTIVES AND DIRECTIONS OF DEVELOPMENT OF ORGANIZATIONAL CULTURE IN THE DIGITAL AGE

In the conditions of the strong development of digital technologies, the business of organizations in a traditional environment becomes very tight. New digital technologies have implications for modern business operations. Digital trends require changes not only in the way business organizations work (jobs, workplaces and employees) but also a change in the entire concept of organizational culture (behavior and thinking of employees). In order for digital technologies not to become an obstacle to the business of modern organizations, in our work we will identify a new organizational culture that is able to support new technologies. At the same time, we will look at the key elements of the traditional organizational culture, which we have to transform. In the final part, with the aim of improving the business of business organizations, guidelines will be given for the development of a new digital organizational culture that will contribute to the improvement of business, all in the context of adapting to new digital technologies. In the study of digital transformation and organizational culture, the authors employ analytical and synthetic approaches to achieve a deeper understanding. The analytical approach deconstructs elements through qualitative analysis, while the synthetic approach integrates information and theories to form a comprehensive concept. These approaches enable the identification of optimal strategies for different contexts, which is crucial for this study. Overall, the study contributes to theoretical understanding of digital transformation and organizational culture, while also offering practical guidance for organizations undergoing the process of digital transformation.

Measuring the communication field of a successful organization

The article examines the practical aspects of measuring communication in modern organizations. The author reveals approaches to assessment, measurement and monitoring based on her professional experience in the area. The author reveals the new possibilities for generating reports on existing communications based on the Model of the Government of the Russian Federation in the field of quality. The purpose of the study is to construct criteria and indicators, both external and internal, to measure the effectiveness of providing information about the organization activities. The study was conducted using methods of document analysis and expert surveys of employees of organizations preparing the organization for the competition and assessing experts, and provides possibilities for measuring the quantitative characteristics of building the organizational communicative field. It is expected that the organization conducting the measurements will subsequently take corrective actions and review the approach being implemented. The article provides links to current official documents, international standards adopted on the territory of the Russian Federation, recommending indicators for assessing the communication field of a modern organization, as well as requirements for the competence of persons performing the assessment. Besides, the paper considers the forms of constructing the organizational communicative and information fields in relation to its own personnel, various levels of management, consumers, partners, suppliers, clients, state and municipal authorities.

RESEARCH AND DEVELOPMENT OF THE SUBPROCESS OF ECONOMIC MANAGEMENT OF INNOVATIONS OF ECONOMIC SYSTEMS

The article is devoted to the use of methodological tools for research and development of the sub-process of managing the economy of innovation in an organization. As the analysis of management systems shows, the effectiveness of the use of innovations is associated with the creation of conditions for their development and integration with modern subjects of the innovation infrastructure. Achieving the goals and missions of modern organizations is impossible without the development and use of management and methodological tools adapted to the realities of the global economy. The purpose of the subprocess of managing the economy of innovation is considered by briefly describing well-known economic indicators that characterize the effectiveness of innovative activity of economic systems. The parameters of the attributes of the innovation economics management subprocess were studied to form a key set of a conceptually categorical thesaurus. The problems (points of development) of the subprocess under consideration within the framework of activities in a specific organization are identified. The author's proposals have been developed to improve the state of the innovation economics management subprocess using the example of a specific organization. When implementing the proposed measures, there is an increase in all indicators (income, gross profit, net profit and cost of services). This can be explained by the fact that there will be a reduction in costs after the use of innovative resource-saving equipment and the implementation of the proposed methodological tools.

Трансформация подходов к управлению в условиях цифровизации

This article delves into the evolution of conventional management approaches in response to the escalating influence of digital technologies on the operations of modern organizations. Amidst fierce competition, businesses cannot afford to disregard the new paradigm: the implementation of data-driven management methods, the utilization of Decision Support Systems (DSS), forecasting, and scenario analysis exemplified by digital twins, among others. Fundamental management science does not have time to adapt to the rapid development of practical management and its new tools. The aim of this article is to substantiate the necessity of reevaluating the amassed knowledge base and experience in management to foster a new scientific underpinning for businesses in the realm of digital transformation. The importance of the managerial aspect of digitalization is the central subject of the study. This endeavor will appeal to company executives, managers, and individuals engaged in management and digital transformation issues.

Analysis of existing rules and practices for disclosing information about fair value in financial statements

One of the most important for modern accounting and reporting is fair value. Moreover, this is typical for systems of both Russian and international standards (hereinafter referred to as RAS and IFRS). Indeed, fair value, which is actively used in IFRS, has now been introduced into almost all domestic federal accounting standards (hereinafter referred to as FAS). In this regard, the importance of issues related to the indicated value cannot be overestimated. In our previous works, we explored issues related to the interpretation and calculation of fair value. In this article we turn to the analysis of disclosure of information about fair value in financial statements. When carrying out research, methods such as analysis and synthesis, grouping method, comparison, analogy method, logical approach, systematic approach were used. As a result of the research carried out in this work, the main problems associated with the disclosure of information on fair value in the reporting of modern organizations have been identified. The results obtained in this article will be useful to a wide range of readers interested in current issues related to the preparation of financial statements under RAS and IFRS; they can be used in the educational process of higher educational institutions, in the practical work of accounting departments of modern organizations, as well as in the development and improvement of relevant domestic and international accounting standards.

Intellectual property in the healthcare sector and the most important trends in the development of its accounting

Intellectual property is becoming especially important for healthcare institutions, as such institutions are actively developing new treatment methods, products or processes and need to know how to value, manage and protect their intellectual property. This article is devoted to current issues that reveal the impact of intellectual property on healthcare institutions, as well as the most important trends in the development of accounting. The following methods were used in the implementation of the research: analysis and synthesis, comparison, logical and systematic approaches. As a result of the research, this article presents information about the health care industry, which is being improved, and it is shown that the introduction and development of various innovations in the field under consideration depends on the successful implementation of the achievements of fundamental science in the development of new technologies. In addition, the importance of intellectual property, which has a significant impact on healthcare institutions due to its involvement in pricing and strengthening competitiveness, is revealed. It is concluded that health care institutions applying one or other approaches to managing their intellectual property contribute to the introduction of artificial intelligence, considering it as an opportunity not only to increase productivity, but also to simultaneously reduce costs within the framework of financial and economic activity. The research results will be of interest to practicing specialists in the field of accounting of budget institutions, as well as to the scientific community engaged in research in the field of health care. The results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accountants of modern organizations (including health care).

Responsibility‐Oriented Perspective of Responsible Leadership: Development of a Measurement Instrument

Responsible leadership, a construct at the intersection of corporate social responsibility (CSR), ethics, and leadership, is considered to meet the conflicting demands of modern organizations by striking a balance between internal and external responsibilities. To further explore antecedents and outcomes of responsible leadership, scholars and practitioners need an instrument that can gauge the influence of responsible leadership on organizational members. The present study is a combination of four studies and is aimed at developing a measurement instrument using the sequential mixed method equal status approach. The study aims to explore responsibility‐oriented dimensions and their subdimensions that are perceived to be comparatively more relevant to responsible leadership by organizational members, while simultaneously, being supported by existing literature. An initial qualitative study, comprising 25 in‐depth interviews, revealed six responsibility‐oriented dimensions that could reliably measure the construct. Three quantitative studies, entailing collection and analysis of data for each (N = 608, 745, 800), were conducted to refine and validate the instrument. The study used the opinions of followers (organizational members) to determine the influence of responsible leadership in an organization. Based on the validity and reliability statistics of the three studies, the instrument is considered reliable for measurement of the influence of responsible leadership at individual, group, and organizational levels.

A taxonomy of factors that contribute to organizational Cybersecurity Awareness (CSA)

Purpose Developing cybersecurity awareness (CSA) is becoming a more and more important goal for modern organizations. CSA is a complex sociotechnical system where social, technical and organizational aspects affect each other in an intertwined way. With the goal of providing a holistic representation of CSA, this paper aims to develop a taxonomy of factors that contribute to organizational CSA. Design/methodology/approach The research used a design science approach including a literature review and practitioner interviews. A taxonomy was drafted based on 71 previous research publications. It was then updated and refined in two iterations of interviews with domain experts. Findings The result of this research is a taxonomy which outline six domains for importance for organization CSA. Each domain includes several activities which can be undertaken to increase CSA within an organization. As such, it provides a holistic overview of the CSA field. Practical implications Organizations can adopt the taxonomy to create a roadmap for internal CSA practices. For example, an organization could assess how well it performs in the six main themes and use the subthemes as inspiration when deciding on CSA activities. Originality/value The output of this research provides an overview of CSA based on information extracted from existing literature and then reviewed by practitioners. It also outlines how different aspects of CSA are interdependent on each other.

The problems of human resource development and the main ways to solve them

The effectiveness of any organization depends on a number of factors, including a well-designed human resource management system. A properly formulated human resource management strategy is a guarantee of success for a modern organization. In turn, the systemic effectiveness of human resource management depends on its properly formulated and implemented processes, timely and accurate identification of problems in each process, as well as the development of correct, effective, targeted solutions and recommendations for their resolution.