Subject. To justify the transformation of tax accounting in the agro-industrial complex in connection with VAT changes from 2026 and the updating of inventory conditions. In particular, the organizational, methodological and practical aspects of the formation and adaptation of the tax accounting system for agricultural producers are being transformed under the influence of the industry specifics of the agro-industrial complex, the specifics of accounting for biological assets, land resources, crop and livestock production in progress in relation to inventory procedures according to FSBI 28/2023.; the need to adapt VAT tax accounting for agricultural producers combining the general taxation regime, ESCN and USN; transformation of the accounting policy of agribusiness organizations in the context of simultaneous changes in VAT rates, exemption thresholds and inventory rules. Purpose: to justify the transformation of tax accounting in the agro-industrial complex in connection with VAT changes from 2026 and the updating of inventory conditions. Research design: the research is based on the application of the general scientific method of cognition — induction, namely, consideration of individual facts of economic life, their analytical assessment and determination of the degree of influence on the formation of the information base and management decision-making. Inductive reasoning in the context of this study to increase the degree of reasonableness of the statement about the transformation of tax accounting in the agro-industrial complex. The information base of the study was the theoretical and practical developments of the authors in terms of tax accounting, VAT changes and inventory. Results: the impact of the increase in the value-added tax rate and the transformation of certain parameters of special regimes on contractual terms, document flow and reflection of transitional operations in 2025-2026 is shown. The significance of FSB 28/2023 «Inventory» and the updating of electronic primary documents for the evidence of inventory results and their reflection in the accounting and tax contour in identifying discrepancies is separately analyzed. The practical part is supported by cases on real organizations of the agro-industrial complex and related service segment.

Purpose The theory of organizational learning (OL) has been present in organizational studies since the 1970s, providing an explanatory framework for organizational effectiveness and, recently, as one of the pillars of the emerging strategy. However, there are obstacles to its promotion and application, generating barriers to OL and depriving organizations of opportunities to improve their performance. An instrument is designed to characterize the barriers, and a pilot test is applied in an organization in the central region of Colombia. The information is analyzed using descriptive statistics, which is the main finding of the presence of barriers to OL. It is concluded from the evidence that the organization must pay special attention to intervening in the actions that cause them. If you propose to advance in this line of research to adjust the instrument, collect more information that allows for a more robust statistical analysis. Design/methodology/approach The scope of the research is descriptive, applying an instrument to identify and characterize the barriers to OL. It is applied in a financial organization in a city in the central region of Colombia. A quantitative approach is followed with statistical analysis and visualizations in the Power BI program. As an instrument for collecting information, a questionnaire was designed with twenty-one questions following a five-point Likert scale, with 1 being “Disagree” and 5 being “Totally agree.” Findings People consulted state that the organization is highly saturated with activities in their work, preventing them from participating or contributing to improvement projects other than the contracted work. The above is evidence of the “I am my position” barrier, which is a defensive behavior to protect oneself in the security of the position and thus avoid participating in different activities, depriving the organization of intellectual capital that can add value in a situation of mismatch. Complementing the above, those who use their job as an excuse to not contribute in any other way to the organization, deceive themselves under the idea that their contribution lies in limiting themselves to doing what is stated in the contract. Research limitations/implications Findings of the case study conducted in a company in the financial sector in Colombia are presented, in which 142 responses to the instrument were obtained. Since this is a pilot study, the findings characterize the barriers to OL in this specific organization but cannot be generalized to the economic sector as a whole. As the instrument is applied to a larger number of organizations in different sectors, advanced computer development is suggested to facilitate the integration of databases and allow for more in-depth cross-analysis. This would contribute to informed decision-making and organizational intervention. Likewise, the study has the potential to broaden its scope through statistical analysis to establish the relationships between sociodemographic variables and the presence (or absence) of barriers to OL. Practical implications The possibility of characterizing the barriers to OL allows decision-makers to overcome Model I, which restricts significant learning and therefore creativity and innovation, to move toward Model II, of considerable learning and useful knowledge generation. Eradicating organizational barriers should not be the primary goal of top management. Instead, the focus should be on minimizing their impact on professional effectiveness. This can be achieved by identifying and characterizing these barriers, as demonstrated in the case study. Originality/value OL research has traditionally been conducted under qualitative methods, while a quantitative approach is rare. Thus, this paper aims to perform a pilot test on a real organization of a survey that has been designed to characterize the presence or absence of barriers for OL, following a 5-point Likert scale. What is shown as original here is the application of a quantitative instrument for data gathering.

The article analyzes the method of oral history to research the problems of reserve officers training at Lviv University during the Soviet period. The main source base of our study were archival materials, which, despite their sameness, provide us with sufficient information. However, there is a huge problem of finding those documents, especially of the period of “Perestroika” since a significant part of the sources have been lost to the researchers. There­fore, a scientist faces a serious problem of finding the necessary materials. In order to understand the specifics of the researched period and the issue of this paper, we use a more subjective type of sources, which provides information that is not reflected in the written documents, and also demonstrates the real purpose and essence of the students military training in the Soviet period, in the army of Soviet empire. This type of unpublished sources are interviews of the employees of the military chair, and especially graduates of the Lviv universities who had military training. The method of oral history has been most commonly used in the studies where there is not enough information or the information is not reflected in the traditional types of sources, and used as additional information. Increasingly, the method of interview is used in the research on military history of the second half of the XX – beginning of the XXI centuries. In particular, researchers observe the special role of interviewing in studies regarding the problems of militarization of the Ukrainian society during the period of Soviet occupation, as well as in the context of modern military conflicts and the current russian-Ukrainian War. Interviews are the main sources of the chronologically final period of our study. Memories of the university graduates about military education became an extremely important source for the research, primarily because of their evaluative characteristics of training at the military chair of Lviv University. Despite its specifics, the interview provides the researcher with information about the real organization of the educa­tional process, the list of training cources, material condition and practical training in military units. The evaluation of university graduates the personal relations between students and the officers of the military chair, their attitude to the military training, their own views on the implementation of the Soviet ideology and propaganda at the military chair, their feeling or understanding of the “foreign” or “imperial” in the process of military training were important for our paper. We received not only a new, but also unique information on characteristics of the military training. Also, an important data was gathered about students’ attitude on socio-political transformations of the late 1980s. Using method of oral history provides an opportunity to reconstruct the past and rethink our scientific problem through the experience of the immediate participants of the military training. Keywords : interview, memories, oral history, reserve officers training, military chair, student environ­ment, officers staff, Lviv University

ABSTRACTWe examine how social identity processes shape condoning of organisational corruption among onlookers. Two studies examined the willingness of outside observers to condone, or else condemn, corrupt actions of real organisations, a process we call ‘engaged onlookership’ building on the social identity approach to engaged followership. In both Study 1 (cross‐sectional) and Study 2 (experimental), we found that identification with a company guilty of malfeasance and identification with the monitoring agency who uncovered their scandal independently predicted opposing effects on condoning corruption, even while controlling for moral identity and demographic factors. These findings were then replicated and extended in Study 3 that made several methodological improvements upon previous studies. Results provided additional evidence of an indirect effect of the manipulation on condoning corruption through company identification. These findings provide support for an engaged onlookership model of corruption which posits that onlookers are more likely to endorse morally problematic behaviour when they believe it is performed by, and in the interests of, an organisation with which they identify.

Abstract This paper explores the impact of substituting a field-based component of a semester-long team project in an Accounting Information Systems (AIS) course with a book-based alternative. Traditionally, the project required students to interact with a real organization to document and analyze business processes. To address time constraints and curricular adjustments, a version utilizing a comprehensive ERP manual instead of working with a real organization was introduced. The differences between the field-based and book-based versions of the project have been assessed by comparing students’ perceptions of their professional competencies and their appreciation for the AIS course. The results indicate that while the book-based project is less time consuming, it does not fully replicate the experiential learning benefits of the field-based approach, particularly in risk management and control concepts. The findings suggest that, although removing the field component may streamline the course, it diminishes key learning outcomes. Analysis and possible alternative solutions are discussed in the concluding section of the paper.

We study the delegation of authority over strategic decisions in startups and how it relates to venture capital (VC) investment through a mixed-methods study. We first show that startups typically centralize decision authority. The extent of delegation is higher if startups are VC-backed. In startups backed by corporate VC investors the aim is to leverage the unique knowledge possessed by entrepreneurial team members in a context characterized by low principal-principal agency costs. In those backed by independent VC investors, the increase in delegation is paired with the emergence of a polyarchy and decoupling between the formal and real organizations. In this situation delegation may serve as a control mechanism aligning the actions of startups with the interests of the VC investors.

The application of the use of different types of loans in the real organization of agricultural production in Republic of Serbia was the focus of the authors of the study. The goal of the research was to determine the existence of legality based on the analysis of 7 factors affecting the loans of agricultural farms and medium-sized agricultural enterprises, namely: limit, repayment delay, efficiency, average exchange rate, possibility of repayment, increase in production, currency, as well as the overall score of all analyzed factors as well as the total score. Using the t test (Table 1), the authors found that there are significant differences in the evaluation of all 7 analyzed factors (p<0.0005*). In addition, the authors determined that there are significant differences in the evaluation of the use of three types of loans (p<0.0005*) by agricultural farms and medium-sized agricultural enterprises in the Republic of Serbia.

In this comprehensive study, we delve into an exhaustive examination of effective competitive strategies tailored for small to medium-sized enterprises (SMEs). The principal objective of this research centers on scrutinizing the strategic orientation of UK Manufacturing SMEs. Conducting an extensive literature review, we critically evaluated Porter's framework and identified several gaps in its applicability. Notably, critiques assert that the model inadequately captures the intricate nature of strategic behavior within real organizations and fails to provide a fully accurate representation of strategy-performance relationships. Empirical research further highlights the model's limitations, indicating its inability to facilitate the desirable combination of competitive strategies by firms. To address the outlined objectives, we employed a semi-structured questionnaire in our investigation. The ensuing analysis involved the application of factor and cluster analysis to identify strategic variables currently employed by SMEs in the manufacturing domain. Our data analysis revealed a divergence from the adoption of Porter's single generic strategies. Instead, the findings supported the utilization of mixed strategies that integrate elements from both differentiation and low-cost strategies. Significantly, these hybrid approaches were found to be associated with enhanced firm performance. This study contributes valuable insights into the nuanced landscape of competitive strategies within the UK SMEs, shedding light on the dynamic interplay between strategic choices and firm performance.

Purpose: The research objective of the article is to assess the effectiveness and practical application of various data analysis methods in internal audit processes. The main research problem involves the identification of the most efficient data analysis methods, their specific applications during audits, and the analysis of benefits derived from their use in building added value and increasing the efficiency of audit processes. This publication is not a typical scientific article. Due to the subject matter and limitations in the availability of literature in this area, the main goal of the authors was to present methods identified and tested in practice, which can be immediately applied in daily work. Design/methodology/approach: Empirical research supported by interviews with audit teams regarding the use of data analysis methods in selected organizations and implementation of data analysis methods for the internal audit unit of a real organization, preceded by an analysis of available literature and checking the possibility of using selected IT tools for this purpose. Findings: As a result of the research, the authors indicate the approach to implementation and use of data analysis methods by internal audit units. They discuss a selection of appropriate tools and present benefits, exemplary scenarios and procedures related to the use of these methods in the practice of internal auditing. Research limitations/implications: The publication and the proposed approach to the implementation of data analysis methods refer to the experience of the authors and research conducted by them in selected organizations, therefore, individual specificity of the organization and technical and process-related conditions of each company should be considered during implementation of such methods. In addition, the data analysis tools and scenarios indicated in the publication are selected examples and do not fully exhaust the technological possibilities existing on the market and do not relieve the need to adapt audit procedures to the individual needs and risks characteristic of respective organizations. Originality/value: Currently, there are not enough sources and scientific materials regarding analysis methods given to audit units relating to both organizational aspects and practical implementation possibilities. The methods presented in the article in a structured way indicate specific solutions and benefits related to data analysis in audit, combining such elements as approach to the implementation of this type of methods, tools possible for usage, as well as benefits and scenarios for using data analysis methods during specific types of audits. The publication provides value to audit units that have not yet used data analysis methods or used them on a limited basis. Structured implementation of these types of methods can significantly improve an organization’s internal control environment.

This study was conducted to examine innovation and succession planning of some Minangkabau family business using the institutional logic approach. It is important to note that the Minangkabau is completely a Muslim society in Indonesia and one of the largest matrilineal societies in the world. Moreover, innovation and succession planning are important factors and interlinked concepts signifying the dynamics of a family business. A qualitative approach was implemented in this study and this involved interviewing 17 Minangkabau people from six family businesses after which thematic analysis was utilized to examine the collected data. It was discovered that there were two consecutive major patterns regarding family business innovation and succession planning based on business, community or socio-cultural values, and family logic. Moreover, two possible paths were identified with the interviewees observed to have one which involved the importance of succession planning and its consequences on business innovation. This means family business innovation in real organizations needs to be based on trustworthiness as well as the adoption of appropriate changes and strategies.

The article reviews the economic development of Eastern Galicia between the two World Wars. The organization and main branches of the economy are analyzed. The study method was based on the principles of historical science, logic, scientific objectivity in the evaluation of the past and a critical approach towards the available sources and historiography. As a result of the warfare in 1914–1921, Eastern Galicia suffered great destruction. After the war, it had to rebuild its economy and adapt to the needs of the new state. The region’s entrepreneurs almost lost contact with companies from other parts of the former Austria-Hungary: trade with the East decreased. The policy of the central government limited the economic opportunities of Eastern Galicia. The region’s economy was dominated by agriculture. For the majority of Ukrainian farmers who lacked land, a land reform was the most important issue. However, the unwillingness of the Polish authorities to solve the agrarian problems of Ukrainians led to conflicts. The only possible way for Galician farmers to use economic opportunities was through cooperation, which was successfully developing. However, Eastern Galicia was not only an agrarian region of the inter-war Poland. It was a hub for important branches of the country’s industry. Significant war damage and the instability of Polish finances until the mid-1920s hindered its development, though. Only in 1928 did the industry reach its prewar levels. A year later, the global economic crisis leveled the previous achievements. Before the war, the most important industries were dominated by entrepreneurs from Austria and Germany. After the revival of Poland, it was impossible to leave this state of affairs as it was. For example, in the oil industry, French capital replaced German and Austrian capital. The development of industry in eastern Galicia was also hampered by the lack of a clear state policy and the lack of a real organization of individual industries.

Learning by doing (LBD) is a philosophy of education that emphasizes the value of practical, firsthand experience as a means of learning. The more a student applies what they learn in the classroom to a realistic situation, the more effective the learning. LBD not only yields increased learning, but also increases the student retention rates. Also known as experiential learning, the premise is that the best way to learn is to actively engage in the process of doing and practicing rather than just passively receiving information through lectures, reading, or other forms of instruction. This article explores the effect of classroom/workplace collaborations on student learning. The article examines how combining an instructional assignment with a real organization can serve as a catalyst for more effective learning in a graduate MBA program and explores the principles, benefits, and limitations of LBD.

Introduction. The paper is devoted to the definition and research of the concept of global strategies, their varieties and features. Different approaches to defining global strategies, proposed by well-known foreign and Ukrainian scientists, are considered. The peculiarities of various types of global strategies are studied, in particular, geopolitical, economic, sociocultural and technological strategies are considered. Specific cases of the application of global strategies are analyzed, namely on the example of the Apple company, and the impact of the chosen strategy on the company's success is described. The purpose of the paper is in a detailed analysis of the concept of global strategies, the definition of their types and features, consideration of conceptual approaches to the definition of global strategies and their classification depending on the goals, field of application, etc., as well as an overview of the role of global strategies in the modern world, their influence on politics, economy and social processes. Results. If we summarize all the information obtained, then the definition of the concept of global strategy can be presented as a plan or approach that establishes the general goal of the organization or company and the ways to achieve this goal at the international level, and which includes setting priorities, developing an action plan and developing policies, which are aimed at ensuring the success of the organization in the conditions of the global economy and competition. The most well-known and used types of global strategies are: cost reduction strategy, differentiation strategy, focus strategy, growth strategy, competitive advantage strategy, sustainable development strategy and digital transformation strategy. Global strategies may differ from company to company, as each company has its own needs and goals. For a deeper understanding of the types and features of global strategies, the purpose is to consider their use and combination on the device of a real organization. The global strategy of the company in question, Apple, is to create and sell products and services that allow users to be constantly connected to the world, which increases their productivity and entertainment. Conclusions. Summarizing all the above information, we can conclude that the global strategy is a long-term plan of action of the company, which determines how it will act in the international market. Each type of global strategy has its advantages and disadvantages, and the choice of the optimal strategy depends on the company's needs and local market conditions. A key feature of global strategies is that they not only contribute to increasing the company's profits, but also allow attracting new customer bases, expanding the geographical coverage of the market and ensuring competitiveness at the international level. Global strategies allow companies to effectively use their resources and capital at the international level, ensure stable production growth and increase their share in the international market. For the successful application of global strategies, it is necessary to conduct an in-depth analysis of market conditions and demand for products, as well as to determine the optimal option for the company's development at the international level.

The design of new consumer chemical products is a complex task at different levels. In addition to the technical challenges of the formulation, design teams should also consider the requirements of the organization where the design is performed. The objective of this article is to present a knowledge base to support decision-making for the design of formulated products, considering the organizational dimension. For this, data were collected during ten semi-structured in-depth interviews with industrial experts who are also decisional actors in the design process. From the collected data, design recommendations were identified and analyzed. These recommendations are statements which can be used by organizations to evaluate, understand, improve, or create their own design methodologies considering their context and resources. Subsequently, the extracted recommendations were analyzed according to three types of criteria: the stages of the design process, the involved actors, and the organizational context. As a result, a knowledge base containing systematically organized recommendations that have led to the development of successful products is presented. Finally, the multiple uses of the knowledge base are shown with theoretical examples and the knowledge base is applied to analyze the design process of a real organization: in a small and medium-sized enterprise (SME) in the cosmetic sector.

In the context of sustainable development and continuous improvement, it can be stated that the implementation of an integrated quality management in a modern organization can only be achieved under the conditions of implementing a series of concepts, among which we can mention knowledge management, total quality management, Kaizen management and related standards, quality management strategies and policies but also quality management techniques, methods, and tools. The scientific paper presents an own point of view regarding the pathway for a sustainable implementation of the previously presented concepts in an organization in the automotive field. The aspects identified in a real organization in the automotive industry are presented as well as the way considered to be possible to implement so that the organization can be considered a knowledge-based organization. In this context, the role of management in the organization is extremely important and value analysis becomes a priority. The main objective of the scientific paper is to propose a certain way of managerial thinking so that those interested can apply the quality management strategies and policies proposed for the sustainable implementation of total quality management within an organization based on knowledge in the automotive field.

Followers of Ibn ʿArabī are considered to constitute an “Akbari” school of thought. The use of the term ‘school’ assumes some sort of cohesion, but the nature of this has been little studied. I argue that adherents found a substitute for the in-person study sessions (sing. majlis) that were common among Sufis, by identifying Fuṣūṣ al-ḥikam with Ibn ʿArabī. Thus they were able to establish a direct connection with their preferred master by reading and commenting on this book. By placing their own commentary among other commentar­ies on the Fuṣūṣ, they created a bookish majlis; a dialogue with their master and other students similar to an in-person majlis. Whether conscious or subconscious, this idea became prevalent: no real organization such as a Sufi order came to be, but instead we have dozens and dozens of direct commen­taries. Making Fuṣūṣ al-ḥikam an icon for Ibn ʿArabī became, at times, so strong as to turn the book into an idol or effigy.

Avant-garde entrepreneurship studies have contributed to organization theory through a strong process ontology on the creation of new potentialities for organizing; however, this has also further diminished scholarly attention to organizations as objects. It follows that the core entities of organization theory—real organizations—matter very little for theorizing organizational emergence. Based on Graham Harman’s object-oriented ontology (OOO), we develop the argument that objects, not unlike processes, can be entrepreneurial. Laying the ground for an object-oriented organization theory (OOOT), we posit that increased attention to viewing entrepreneurship as a quality invites organization theory into the weird reality of organizations as emergent autonomy-seeking objects. This becomes possible by way of a non-literal knowledge sustained by the commitment of another object that is neither reduceable to its components (including process itself) nor actions (including all forms of the relational determination of organizations). We close by discussing the uniqueness of OOOT through the example of Sun Ra and the Arkestra.

The article analyses promising methods for treatment of oil-contaminated soils. The main tried and tested groups of oil-contaminated soil treatment methods are reviewed and concrete examples are given. The most promising group of currently used methods has been identified. The authors performed an analysis of accidents accompanied by an accidental oil or oil product spill, considered the main causes of such accidents and their consequences for the environment components using concrete examples of real organizations. The analysis established that the most frequent accidents are caused by failure and depressurization of devices as well as by human errors expressed in the violation of industrial safety requirements and the requirements of the organization of hazardous works. The analysis of the main methods of oil-contaminated soil treatment is presented, the main drawbacks and the negative impact on the environment components are identified. Based on the obtained data, the most promising method with the highest efficiency and the least impact on the components of the environment has been identified. The main groups of methods used to clean the contaminated soil are chemical and biological methods. It is revealed that the most promising group of methods are biological methods, which is associated with a minimal impact on the atmospheric air, as well as a high degree of purification. In addition, modern bioremediation and phytoremediation methods are considered in the article. The considered methods are based on the use of modern biopreparations and agrotechnical methods. These methods are based on an integrated approach, which leads to high efficiency. However, it should be noted that a high degree of treatment requires the maintenance of certain soil parameters such as temperature, moisture, acidity and mineral matter concentration.

Cybersecurity risk is among the top risks that every organization must consider and manage, especially during this time wherein technology has become an integral part of our lives; however, there is no efficient and simplified measurement method that organizations or regulators could use, as frequently as they need, to evaluate and compare the outcome of cybersecurity efforts that have been put in place. Consequently, this has resulted in an absence of critical data for cybersecurity improvement. This research proposes a Cyber Trust Index (CTI), a novel and simplified framework for evaluating, benchmarking, and improving organizations’ cybersecurity performance. Methods: The researchers analyzed prominent scientific research papers and widely used security standards to develop baseline security controls that serve as a measurement foundation. Then, they identified Control Enablers and Capability Tiers that were used as base measures and measurement methods. The CTI framework was evaluated by experts and tested with 35 organizations from the critical information infrastructure (CII) sector, as well as other generic sectors, in Thailand to confirm its validity and reliability in real organization settings and identify the priorities and factors that can contribute to better cybersecurity performance. Results: The CTI has two key elements: the baseline controls and rating methods. The baseline controls comprise 12 dimensions, 25 clusters, and 70 controls. The rating methods utilize five control enablers and five capability tiers to compute scores. A binary questionnaire is used to capture data for the rating process. Based on a statistical analysis of CTI results from 35 pilot organizations, 28.57% are in the beginner group with high-risk exposure, 31.43% are in the leader group with low-risk exposure, and 40% of organizations are in between (the intermediate and advanced groups). Two key factors distinguish between the beginner and leader groups: (1) an internal factor, which is the Control Enablers; and (2) an external factor, which is the influence of a cyber regulating body. Our study confirms that Control Enablers in higher Tiers will help organizations achieve better cybersecurity performance (R = 0.98021) and highlights the significance of cyber regulating bodies by showing a shear difference of 197.53% in cyber performance between highly regulated and low-regulated industries. Conclusions: This research reveals key insights into the importance of Control Enablers, which are the internal factors that organizations must leverage to drive better cybersecurity performance, and the positive return on enforcement, which emphasizes the need for cyber regulating bodies. The CTI framework has proven to be valid and efficient for measuring cybersecurity performance. At the very least, a step-wise roadmap is provided for organizations and regulators to adopt and adapt the CTI framework for their cybersecurity measurement and improvement mission.

There is an increasing body of research that demonstrates which methods of human resource management contribute to high performance and which methods lead to high commitment, in addition to numerous assessments of the success of real organisations. It is not quite apparent, however, whether or not this relationship really does exist. This line of inquiry highlights the need of enhancing both our theoretical and analytic frameworks so that we can provide a plausible explanation for the existence of this link. The primary aspects of human resource management are the characteristics and behaviour of organisational performance, the connection between HRM and performance, the prudent use of selected lists of HR practices, and the consideration given to HR-related relationships. A model is offered in order to facilitate a deeper comprehension of these interrelationships. We take a broad look at the existing research on human resource management (HRM) and performance as part of our study. Our goal is to pinpoint any areas in which our knowledge is lacking and to use this information to direct future research.