Management Practices Of Enterprises Research Articles

RESEARCH ON THE INFLUENCE OF WORK STRESS ON INNOVATION BEHAVIOR OF R&D PERSONNEL IN ENTERPRISES

This study, based on the resource conservation theory, investigates how work pressure affects the innovative behavior of enterprise R&D personnel. Through a questionnaire survey of 866 enterprise R&D personnel, the study found that: (1) challenging work pressure has a positive impact on innovative behavior, while blocking work pressure has a negative impact on innovative behavior; (2) work vitality plays a mediating role between challenging work pressure and innovative behavior, while work burnout plays a mediating role between blocking work pressure and innovative behavior; (3) organizational support and error management atmosphere positively regulate the impact of challenging work pressure on innovative behavior, and negatively regulate the impact of blocking work pressure on innovative behavior. This study reveals the mechanism of work pressure affecting the innovative behavior of R&D personnel, and provides inspiration for enterprise management practice.

A STUDY ON THE IMPACT OF DIGITAL TRANSFORMATION ON THE DIGITAL RESILIENCE OF CHINESE RETAIL ENTERPRISES

The retail industry is at the forefront and epitome of China's rapid digitalization process. However, the digital transformation process of retail enterprises has not been smooth sailing, and some even lamented that "transformation is death, and non-transformation is waiting for death." In the era of the digital economy, how to improve the digital resilience of enterprises has become an important topic in enterprise management practice and theoretical research. This paper uses A-share listed retail companies in Shanghai and Shenzhen Stock Exchanges in China from 2012 to 2021 as samples and uses Stata17 software to conduct an empirical test on the relationship between "digital transformation of retail enterprises" and digital resilience. The empirical results show that the digital transformation of Chinese retail enterprises has a significant positive effect on digital resilience. This significant promotion effect still holds after a series of endogeneity and robustness tests. This study helps to enrich the connotation of digital resilience, enrich the existing measurement of digital resilience, and expand the research on the effects and results of digital transformation in Chinese retail enterprises.

Integration of the mechanism of digital economic forensics into the enterprise management system

The article examines the issue of introducing economic forensics tools into the enterprise management system in the emergence of a digital economy. Economic forensics has a great potential for use to ensure the economic security of enterprises by detecting, preventing and eliminating the consequences of economic and financial violations, but its mass implementation is hindered by the large expenditure of time and resources required by traditional forensics. It is argued that the implementation of economic forensics in the format of an information system using modern information technologies, in particular artificial intelligence, blockchain and machine learning, will allow the integration of economic forensics tools into the practice of enterprise management. The mechanism of digital economic forensics has been formalized as a system that combines the internal relationship and the order of processes and procedures, as well as their methodical, organizational, informational, legal and resource support, the functioning of which is aimed at increasing the economic security of enterprises based on forensics tools and the use of digital technologies. The mechanism is implemented as a sequence of stages of information collection and analysis, detection of risks / suspicious actions, response within the enterprise (with subsequent monitoring of the implementation) or complaints to law enforcement agencies. At each stage, appropriate departments are involved and appropriate digital tools are used, in particular to identify suspicious actions and transactions by comparing them with a database of similar actions from past periods. The advantages of the proposed mechanism include ensuring a systematic collection and analysis of information on economic transactions that may pose risks for the economic security of the enterprise; automated detection of risks and provision of warnings to the management of the enterprise; the possibility of preventing losses or compensating them in the early stages; the ability to resolve a crisis situation without recourse to law enforcement agencies and bearing the corresponding costs and damage to reputation; constant improvement of the quality of risk detection and classification by means of using artificial intelligence tools. All this together may increase the economic security of enterprises.

Correlation between Earnings Management Behavior and Corporate Performance Based on ESG Rating

The purpose of this study is to deeply explore how ESG (Environmental, Social and Governance) rating affects the earnings management behavior of enterprises, and further analyze the impact of this behavior on corporate performance. By constructing theoretical framework and research hypothesis, this paper makes an empirical analysis of the correlation between ESG rating, earnings management and corporate performance by using multiple linear regression model. The results show that enterprises with high ESG rating often show more standardized earnings management behavior, which has a significant positive impact on corporate performance. This discovery provides a new idea for enterprises to improve their performance, and also provides an important reference for investors to evaluate the value of enterprises. This study not only enriches the theoretical system of the relationship between ESG rating and earnings management, but also provides useful guidance for enterprise management practice and investment decision.

ВЕКТОРИ ТРАНСФОРМАЦІЇ УПРАВЛІНСЬКОЇ ПРАКТИКИ ПІДПРИЄМСТВ В УМОВАХ ПЕРЕХОДУ ДО БІОЕКОНОМІЧНОЇ МОДЕЛІ: ВИКЛИКИ ТА ПЕРСПЕКТИВИ

This scientific article is devoted to a comprehensive study of the vectors of transformation in the management practices of enterprises during the transition to a bioeconomic model. The relevance of the topic is driven by the paradigmatic shift in economic systems and the imperative need to ensure sustainable development in the context of global environmental challenges. The aim of the study is to identify and analyze the key vectors of management practice transformation, as well as to uncover emerging challenges and potential opportunities for business structures within the bioeconomic paradigm. The methodological toolkit of the research is based on the integration of systems analysis methods, decomposition, structural-functional analysis, foresight, and scenario planning. The application of STEEP analysis allowed for the identification of key drivers of change, while a combination of the Delphi method and expert panels facilitated the development of a predictive model for the future of management practices. The study conducted a comparative analysis of management practices in traditional and bioeconomic paradigms, revealing fundamental differences in approaches to strategic management, operations management, financial management, marketing, human resource management, and innovation activities. The developed predictive model identifies four potential scenarios for the development of management practices: “Green Revolution”, “Slow Adaptation”, “TechnoOptimism”, and “Regulatory Pressure”. It was established that the synergy between biotechnology and digital technologies is a key factor in shaping new management practices, and adaptability becomes a critical success factor in the bioeconomic context. The emergence of new management models, which consider the complexity of bioeconomic systems and are based on an integrated interdisciplinary knowledge base, is predicted. The practical value of the research lies in forming a theoretical and methodological foundation for developing adaptive strategies for implementing bioeconomic principles into enterprise management practices. The results obtained can be used as a scientific and methodological basis for business process transformation, organizational structure reconfiguration, and the development of new personnel competencies in the context of transitioning to a bioeconomic model. The study emphasizes the need for a proactive approach to the development of management practices, which can provide significant competitive advantages for organizations in the new economic paradigm.

Asset Structure, Asset Utilization Efficiency, and Carbon Emission Performance: Evidence from Panel Data of China’s Low-Carbon Industry

With the development of a low-carbon economy, corporate carbon emission performance has become an important premise for green financing. Compared with high-carbon industries, companies in low-carbon industries have their own carbon advantages and receive less attention. In order to highlight the value of carbon emission performance in low-carbon industries, further investigation on the basis of low-carbon industries is still needed. In terms of fixed assets, which are indicators for an important source of carbon emissions in intensive carbon industries, this study explores the relationship between asset structure, asset utilization efficiency, and carbon emission performance in low-carbon industries. This study selects Chinese listed companies from low-carbon industries that have disclosed their carbon emission performance from 2010 to 2021 as samples. The panel model is used for regression analysis, and then the Arellano-Bover/Blundell-Bond panel dynamic data model is used to solve the problem of endogeneity. The results show that the higher the fixed asset ratio, the worse the carbon emission performance. Asset utilization efficiency weakens the inhibitory effect of the fixed asset ratio on carbon emission performance. This study verifies the significant impact of fixed assets on the carbon emission performance of low-carbon industries as well as the promotion effect of asset utilization efficiency on carbon emission performance. Further investigation verified the promoting effect of corporate growth capabilities on carbon emission performance with two mechanisms, namely the relationship between fixed assets (independent variable)-asset utilization efficiency and (mediator)-corporate growth capabilities (dependent variable) or the relationship between asset utilization efficiency (independent variable)-corporate growth capabilities and (mediator)-fixed assets (dependent variable) from perspectives of enterprise value and expansion. This study expands the influencing factors of carbon emissions in low-carbon industries and is a theoretical supplement to a large number of high-carbon studies. At the same time, it also has certain implications for the carbon emission management practices of enterprises in low-carbon industries. It also reveals the urgency for the government and research institutions to clarify the carbon emission capacity of different fixed assets. Thus, it is convenient for low-carbon industries and high-carbon industries to carry out more refined carbon management and give full play to their carbon advantages.

РОЛЬ ІНФОРМАЦІЙНИХ ТЕХНОЛОГІЙ В ПРАКТИЦІ УПРАВЛІННЯ ПІДПРИЄМСТВ В СФЕРІ ТУРИЗМУ

The relevance of the topic under study lies in the fact that in the current economic environment, for the effective management of an enterprise in the tourism business and in the service sector in general, the task of actively implementing a system of digital technological support and digital transformation in the tourism business segment is a necessary component of optimal communication with the target audience. Thus, for each business entity in the tourism sector, including not only the main players in business programs and projects, but also taking into account a wide range of targeted partnership agreements for the organization and support of the tourism product, it is important to determine the role and importance of information technology in the practice of enterprise management, taking into account the conditions for the development strategy. The purpose of the article is to consider and formulate, on the example of tourism enterprises, the essence and importance of the role of information technology in their management practice. The object of the study is the system-forming factors for determining and formulating the role of information technology in the management practice of tourism enterprises. The subject of the study is a set of theoretical and methodological foundations for defining the essence and formulating the role of information technology in the management practice of tourism enterprises. The methods of observation and comparison, synthesis and analysis, statistical methods, as well as graphical techniques were used in the course of the research. The article summarizes the arguments about the importance of the role of information technology in the management practice of tourism enterprises in the context of the crisis in the Ukrainian economy. The scientific theoretical, methodological, analytical and applied foundations of the essence and importance of information technologies at different stages of organization and functioning of the tourism business in modern economic conditions are systematized, taking into account periods of uncertainty and crisis in the Ukrainian economy. The results of the study can be useful for employees of the tourism sector, the service sector in general; researchers, teachers, students of higher education institutions, who study, in particular, the specialties "Tourism" and "Hotel and Restaurant Business".

Accounting in enterprise management in the digital economy

The article determines that the digital economy significantly transforms the management practices of enterprises, in particular in the field of accounting. The main theoretical approaches to the organization of accounting and the needs of enterprise management regarding the accounting system in the conditions of digital transformation are highlighted. Key aspects are identified, such as the use of modern technologies, including artificial intelligence and data analytics, to improve the accuracy and efficiency of accounting processes. An analysis of the advantages and disadvantages of the accounting system in enterprise management in the digital era was carried out. Accounting systems optimized for the requirements of the digital economy can contribute to increasing the competitiveness of the enterprise, providing an opportunity to quickly respond to market changes and improving strategic planning. Modern accounting technologies allow collecting and analyzing large amounts of data, which helps enterprises determine effective development strategies. The relevance of changing the role of accounting specialists in the context of the digital economy has been established. They are required not only to have traditional expertise in accounting, but also to understand modern technologies and the ability to work with large volumes of data. It is noted that automation of accounting processes allows efficient use of resources, but at the same time creates challenges related to data security and the need for resistance to technological changes. The impact of the digital economy on accounting in enterprise management is determined. In particular, real-time capability and flexibility in accounting were noted, which allows enterprises to quickly respond to changes and determine strategic directions of development. The use of the DMAIC (Define, Measure, Analyze, Improve, Control) methodology to strengthen the role of accounting in enterprise management in the digital economy is considered. This methodology allows for systematic analysis and optimization of accounting processes to achieve better strategic and operational efficiency. The importance of adapting accounting systems to the modern requirements of the digital economy is highlighted and ways to increase their role in the management decisions of enterprises are identified, which is important in ensuring the competitiveness and sustainability of business in the era of rapid technological changes.

The effects of organizational trust climate on creative deviance behavior

Based on resource conservation theory, this study investigates the influence mechanism between organizational trust climate and creative deviance behavior, and constructs a model with psychological security as a mediating variable. Through questionnaire research and empirical analysis of 186 employees, the study shows that organizational trust climate positively influences employee creative deviance behavior; psychological security plays a mediating role between organizational trust climate and creative deviance behavior. The study enriches the exploration of the antecedents of creative deviance behavior and verifies the role of organizational trust climate in promoting creative deviance behavior for the first time, which provides certain insights for enterprise management practice.

Influence of entrepreneurial ambidextrous leadership on ambidextrous innovation: An integrated model construction of ‘cognitive/affective’ composite perspective in Chinese context

BACKGROUND: China’s 14th Five-Year Plan for National Economic and Social Development and the Long-Range Objectives Through the Year 2035 clearly points out that it is necessary to implement innovation driven strategy, promote enterprise technological innovation, and better play the important role of entrepreneurs in enterprise technological innovation. Therefore, it is of great significance to explore the impact of entrepreneurial leadership on enterprises’ technological innovation. OBJECTIVE: From the perspective of technological innovation stream, we divide ambidextrous innovation into mainstream innovation and new stream innovation. Integrating ambidexterity theory, innovation streams theory and cognitive affective personality system theory (CAPS), we explore the mediating mechanism of entrepreneurial ambidextrous leadership on ambidextrous innovation from cognitive path, affective path and cognitive-affective compound path. METHODS: Based on the data collected from 254 top managers in 12 provinces in China, we conducted descriptive statistical analysis, reliability and validity analysis, regression analysis and bootstrap mediating effect test on the sample data. RESULTS: Our empirical results revealed that: 1) entrepreneurial ambidextrous leadership positively related with the ambidextrous innovation; 2) organizational paradoxical cognition plays a partly mediating role between ambidextrous leadership and ambidextrous innovation; 3) organizational affective conflict plays a partly mediating role between ambidextrous leadership and ambidextrous innovation; 4) organizational paradoxical cognition negatively related with organizational affective conflict; 5) organizational paradoxical cognition and organizational affective conflict play a chain mediating role between entrepreneurial ambidextrous leadership and ambidextrous innovation. CONCLUSIONS: Combined with the cognitive affective personality system theory, our research explores the mediating mechanism of entrepreneurial ambidextrous leadership on ambidextrous innovation from cognitive path and affective path and “cognitive-affective” compound path, which not only have great theoretical contributions, but also have important significance in enterprise management practice.

EARNINGS MANAGEMENT DETECTION: PRACTICAL APPLICATION OF BENFORD’S LAW IN BUSINESS PRACTICE

Background: Benford's Law referring to the frequency distribution of digits in many real-life sources of data states that there is a naturally occurring set of numbers, which can help alert enterprises to possible errors, potential fraud, manipulation practices, or other irregularities. Aim: The main aim of this paper was to apply Benford's law to the Slovak conditions, and verify its successful implementation in commercial practice. Methods: To identify the manipulation practices, this mathematical principle defining the frequency of occurrence of digits was applied. Benford's law is based on the assumption that the sequences of numbers follow certain formulas that can be predicted. Sample: The law is verified in the agricultural sector, which is often connected with financial fraud. Results: The outputs of the analysis confirm the relevance of this method usage in the process of the detection of earnings management practices in enterprises. Conclusions: Thus, it can be concluded, that researchers and accountants often compare the leading digits of financial transaction data to a Benford curve to spot anomalies that may indicate fraud and discover numerical anomalies. Implications: Analysts can use this law to detect certain fluctuations in data that may signal fraudulent reporting.

An Investigation Report on the Practice of Human Resource Management in Enterprises and the Motivation of Older Workers

This paper is based on the current population ageing problem in China and is based on the concept of life-long development and the SOC model of selecting compensation, from the perspective of older employees’ self-perception, this paper makes a qualitative study on the role of human resource management practice in the motivation of older employees. This paper investigates some senior employees in a large state-owned enterprise by means of semi-structured interview. It is found that different types of senior employees have different perceptions of human resource management practices in enterprises. In addition, the human resource management practices provided by enterprises, in particular, human resource management practices that are conducive to the career development of older employees have a positive impact on the work input of older employees, and help older employees to achieve “Successful aging” in the organization. At the same time, older employees are also more likely to expect the company to provide more human resource management practices on the career development of older employees.

RETRACTED ARTICLE: Construction of intelligent supply chain system of agricultural products based on big data

This article has been retracted from publication in the Taylor & Francis journal, Acta Agriculturae Scandinavica, Section B — Soil & Plant Science. Following publication, concerns were raised by multiple third-parties around the content of the special issue and the decision-making process. Following an investigation by the Taylor & Francis Publishing Ethics & Integrity team in full cooperation with the Editor-in-Chief, it was confirmed that this article included in Special Issue titled “ Envisage Computer Modelling and Statistics for Agriculture”, guest edited by Gunasekaran Manogaran was not peer-reviewed appropriately, in line with the Journal's peer review standards and policy. As the stringency of the peer review process is core to the integrity of the publication process, the Editor and Publisher have decided to retract all of the articles within the above-named Special Issue. The journal has not confirmed if the authors were aware of this compromised peer review process. The journal is committed to correcting the scientific record and will fully cooperate with any institutional investigations into this matter. The authors have been informed of this decision. We have been informed in our decision-making by our policy on publishing ethics and integrity and the COPE guidelines.

Construction of Enterprise Business Management Data Processing System Based on Computer Information Management Model

The reasonable construction and application of business management data processing system not only improve the efficiency of business management and operation, but also improve the level of business information, it also provides abundant and high-quality data resources for standardizing the practice of enterprise management. Therefore, in the "Internet +" mature development environment, we should adhere to the computer information management model as the basis to actively explore the enterprise business management data processing system construction strategy. Based on the analysis of the construction background of business management data processing system, the construction strategy of Business Management Data Processing System under the computer information management model is put forward.

User Value Co-creation Behavior and Service Innovation Performance of Manufacturing Enterprises

Based on the value co-creation and dynamic capability theory, 319 questionnaires of manufacturing enterprises were selected as the research samples. Multiple regression analysis were used to explore the effect of user value co-creation behavior on manufacturing enterprises' service innovation performance, and the mechanism of the relationship between resource bricolage and capability restructuring. The results show that user value co-creation has a positive impact on service innovation performance, and resource bricolage plays a partial mediating effect between them. Resource bricolage and capacity reconstruction play a chain mediating effect. This study enriches the research perspective of user value co-creation behavior and service innovation performance of manufacturing enterprises, and provides inspiration for enterprise management practice.

Формирование информационно-инструментального пространства принятия решений в системе ресурсосбережения в потоке создания ценности промышленным предприятием

The article is devoted to the problems of building an information space for managing material resources in the flow of value creation by an industrial enterprise in the conditions of implementing a resource-saving strategy. The purpose of the study is to substantiate the choice of a method of information and instrumental support for the implementation of the functions of rationing, budget planning, control of the execution of estimated tasks, analysis of key indicators of the state of material costs in order to make decisions on the rational use and economy of the latter, reduction (elimination) of excess technological waste and losses. The research presented in the article is based on the application of a systematic approach; structural-functional and statistical types of analysis; methods of observation, graphical visualization, grouping and systematization of data; decomposition, aggregation, comparison and economic interpretation. The results of the study showed significant effectiveness of the application in the management practices of enterprises of the real sector of the economy of the author’s proposed set of techniques and methods of information and instrumental support for the functions of rationing, budget planning, control, economic interpretation and analysis of key indicators of material costs involved in the value creation flow, in order to build a transparent space for making managerial decisions to maintain a resource-saving strategy. The article presents the author’s clarification of the concept of resource saving, which served as the methodological basis for the proposed methods and methods for reducing the resources under consideration, reducing (eliminating) excess technological waste and losses. The practical significance of the tools proposed by the author lies in the fact that the proposed tools will ensure an increase in the efficiency of developing and implementing solutions for the rational use and reasonable economy of material resources in all processes of the value stream, reduce technological waste and losses, reduce material consumption and, consequently, the cost of production, increase the profitability and competitiveness of the business of the enterprise of the real sector of the economy. The directions of future research should be integrated management of all types of resources at each stage of the operational cycle, implemented in a digital format using artificial intelligence systems in real time without the direct participation of the user.

Research on the Applicability of Financial Management System Based on Computer Erp System

In the EPR environment, the financial management system has the characteristics of integrity, scientific decision-making, timeliness of information acquisition and comprehensive information service. However, in the actual financial management process, due to the neglect of practical research, the upgrade and promotion of ERP software are hindered. On the whole, the ERP system is single and the rights and responsibilities are not clear. In order to improve the ERP financial management system, in the process of system design, it is necessary to clarify the system design requirements, clarify the system architecture and clarify the system functions. The realization of the whole ERP financial management system, based on the system development environment and database design, must establish the management model according to the enterprise management practice, strengthen the enterprise training, ensure the safety of information management, clarify the responsibilities of various departments and ensure the normal operation of ERP financial management system.

녹색 경영에 대한 기업 내부의 촉진 동인

The dangers of environmental pollution and global warming are emerging in detail. As a result, the importance of green management in society as a whole is greater than ever before. Reflecting this trend of reality, more and more companies are implementing green management. Existing studies on green management have dealt with the meaning and significance of green management, the performance of green management, and the factors affecting green management of a firm. In this paper, we looked at the affecting drivers on green management. The statistical analysis of 66 small and medium enterprises showed that external links, R&D capabilities, and organizational culture had a positive impact on the green management practices of enterprises. Most of all, the influence of organizational culture was found to be most prominent among independent variables. Unlike previous studies, which mainly looked at the relationship between green management elements like the impact of green product development on green manufacturing tactic, this paper is of considerable significance in that it looked at the impact of the fundamental element of a firm on green management implementation. Future studies will need to look at the effects of more diverse firm elements.

The Influence Mechanism of Authentic Leadership in Artificial Intelligence Team on Employees’ Performance

The impact of Artificial Intelligence(AI) on industrial change has transformed the practice of enterprise management, and impacted the traditional management theory born in the industrial era. This paper discusses the impact of AI on the practice and theory of enterprise management, including the transparency of human beings and the employ ability of AI. Based on the characteristics of the AI technology development team. In this study, 102 AI technology team leaders and 697 team members from AI companies in China were used as subjects both to investigate the influence mechanism of AL at both the individual and team levels and to explore the cross-level relationship between the two levels. The results show that at the individual level, the psychological safety plays a mediating role between individual-oriented AL behavior and an individual’s performance. At the team level, the team’s atmosphere plays a mediating role between team-oriented AL behavior and the individual’s performance. This study has important implications for the theory of leadership behavior and leadership practice. AI belongs to a new type of technology, and the pressure of technology development work is great. It will display a kind of authentic leadership and can effectively promote the technology of the subordinates.

Innovations in the Company’s Earning Management: The Case for the Czech Republic and Slovakia

Earning management is a collection of managerial decision that results in not reporting the true short-term, value-maximizing earnings as known to management. It is focused on the changes in financial reporting to mislead the stakeholders and achieve contractual benefits. Earnings management emphasizes the manipulation of accounting choices and operating cash flows, and it is known as a practice which chooses an accounting treatment that is either opportunistic (maximizing the utility of management only) or economically efficient. The paper deals with the possibilities of detection and quantification of trend, degree and scope of the earnings management of Slovak and Czech companies from 2015 to 2017. The paper aimed to create a systematic overview of the earnings management specificities considering the enterprises’ innovation policy as the phenomenon of earnings management understood ambiguously, contradictory and without consensus. The paper is to explain various opinions of earnings management understanding and to propose methodical instrumentation for the detection and quantification of earnings management. The validity of the focus in question is multiplied by the possibility of smooth implementation in the transition countries, countries that even after almost thirty years of transformation, still show a significant degree of difference from countries with a developed market economy. In total, 29 earnings management detection models were subjected to forensic analysis. 2,155 Slovak and 4,842 Czech enterprises represented the statistical sample after the removal of extreme values. The most effective model to reveal manipulation with earnings is the Kothari model. Using the Friedman non-parametric test, trend, degree and scope of earnings management were tested. The results of the analysis showed interesting results – countries tend to manipulate earnings upwards. Detection of earnings management practices in enterprises is of vital importance provided that the real and correct data have to be presented to stakeholders and third parties to prevent any forms of financial and credit risks. Keywords earnings management, earnings management detection models, discretionary accruals.