Reputation Of Enterprises Research Articles

The Role of Cost Management Accounting in Supporting Sustainable Development in Vietnamese Enterprises

This study was conducted to examine the role of cost management accounting in supporting sustainable development in Vietnamese enterprises. This study attempts to understand how cost management accounting can contribute to sustainable development in Vietnamese companies, including identifying and quantifying environmental and social impacts, improving efficiency and reducing costs, and supporting the development of sustainable development initiatives. The study identifies challenges and barriers in implementing cost management accounting to support sustainable development in Vietnamese companies, including lack of awareness and understanding, lack of standardization and lack of stakeholder engagement. The study builds a framework for integrating cost management accounting with sustainability initiatives at Vietnamese companies, including key components such as defining sustainable development, identifying and measuring environmental and social impacts, quantifying financial impacts, and promoting transparency and accountability. The findings and research framework can be used to support the development of sustainable development initiatives in Vietnamese companies, contributing to the implementation of the country's sustainable development goals and improving the competitiveness and reputation of Vietnamese enterprises.

Optimizing multi-channel procurement planning under disruption risks

Procurement plays a vital role in supply chain management, which directly affects the production, delivery, and reputation of enterprises. This paper investigates the multi-channel procurement planning problem (MCPP-R) considering the impact of disruption risk, uncertain demand and spot-market price. To meet the customer demand, the buyer can make purchases by signing a long-term contract with the primary supplier (PS), which offers certain advantages in price but may be susceptible to disruption risks. Alternatively, the buyer can enter into an option contract to retain the right to purchase from a backup supplier (BS). Additionally, the buyer can also purchase from the spot market with uncertain prices. During the procurement process, the buyer needs to decide the quantity to order from the PS and the quantity to reserve from the BS first, and then decide the quantities to reserve from a BS and the spot market respectively when the customer demand realization and spot-market price emerge. The MCPP-R is to find the optimal procurement portfolio solution with the minimum expected total procurement cost, formulated as a two-stage stochastic programming model. Due to the non-convex and non-continuous nature, the MCPP-R model is solved optimally by transforming equivalently into a shortest-path problem (SPP) with constraints. The solution method does not have specific requirements for the distribution of uncertain demand and spot-market price. We conduct extensive numerical experiments to analyze the impact of risk and uncertainty in demand and spot-market price on the procurement plan. The experimental analysis indicates that BS plays a crucial role in most cases, particularly with high disruption probability or high spot-market price.

ПРОБЛЕМЫ НЕГАТИВНОГО ВОЗДЕЙСТВИЯ И ЭКОНОМИЧЕСКОГО ВРЕДА, НАНОСИМОГО БОТНЕТАМИ

Currently, malicious bots pose a serious threat in the field of information security due to the fact that they are used for such crimes on the Internet as fraud, extortion, blocking the Internet resources of enterpris-es, which leads to a deterioration in the reputation of enterprises and the inability to fully implement business processes. Thus, at the present stage of development of infor-mation systems and information protection, detection and elimination of malicious bots is one of the most pressing tasks. This article discusses the architecture of malicious bots and possible ways to destroy them.

Exploring the Association Between Corporate Financial Credit Risk Management and Corporate Value

In the rapidly changing business environment, corporate financial credit risk management has become a key factor in the stable operation and continuous value enhancement of enterprises. Corporate value is reflected not only in its tangible assets but also in its intangible assets and management capabilities. Among them, financial credit risk management, as an important part of corporate management, is increasingly being paid attention to for its association with corporate value. Financial credit risk management involves the identification, assessment, monitoring, and control of risks related to financial activities, which may stem from market changes, credit defaults, operational errors, and more. Effective financial credit risk management not only helps enterprises reduce potential losses and protect asset safety but also enhances the market reputation and competitiveness of enterprises, thereby increasing their overall value. With the continuous development of financial markets and the strengthening of globalization trends, the financial credit risks faced by enterprises are becoming increasingly complex and varied. Therefore, building a comprehensive financial credit risk management system and enhancing the risk management capabilities of enterprises have become key to achieving sustainable development and creating long-term value.

Empirical study on the relationship between corporate social responsibility, corporate reputation and performance of e-commerce enterprises in Vietnam

The article studies the relationship between corporate social responsibility (CSR), corporate reputation and performance of e-commerce enterprises. Testing on a sample of 212 Vietnamese e-commerce enterprises by SEM method, the research findings show a clear positive impact of corporate reputation on firm performance. Regarding CSR, CSR for customers has a direct impact on reputation, and a partial mediation impact through reputation on firm performance. While CSR for employees only has a full mediation impact through reputation on firm performance; CSR for the community has insignificant relationship with firm performance of Vietnamese e-commerce enterprises. Also, CSR for employees and community has no impact on the corporate reputation Vietnamese of e-commerce enterprises.

МІСЦЕ ОПЛАТИ ПРАЦІ В КОНЦЕПЦІЇ СОЦІАЛЬНО ВІДПОВІДАЛЬНОГО БІЗНЕСУ АГРАРНОГО СЕКТОРА ЕКОНОМІКИ

In the current context of globalization and growing demands for corporate transparency, the issue of fair pay is becoming not only an ethical obligation, but also an essential factor for maintaining the stability and competitiveness of agribusiness. Therefore, studying the place of remuneration in the system of social responsibility allows us to better understand how the integration of social responsibility principles into management practices can help increase the efficiency and strengthen the reputation of agricultural enterprises. The methodological basis of the study is a systematic approach that allows for a comprehensive study of the role of remuneration in the system of socially responsible business in the agricultural sector of the economy, as well as a dialectical method that provides a comprehensive analysis of the relationships between social responsibility, fair remuneration and corporate practices. This approach contributes to a detailed study of the reflection of information on labor remuneration in the company’s reporting in the context of ensuring transparency and compliance with social and ethical standards. The research methods are used in interconnection and interdependence, which allows for accurate and comprehensive results. The study provides a comparative analysis of the average monthly wage in Ukraine with European countries, which emphasizes the existing economic inequalities. The dynamics of changes in wages in the agricultural sector of Ukraine in comparison with other sectors of the economy is studied. The features of disclosure of information on labor remuneration in the financial and integrated reporting of enterprises are characterized. The experience of leading companies in implementing the principle of social responsibility in the agricultural sector through disclosure of information on fair wages and compliance with ethical standards in integrated reporting is analyzed. It is established that transparency in disclosing information on remuneration is an important factor in ensuring trust among stakeholders and meets the modern requirements of ethical business standards.

Public opinion risk management strategy from the perspective of financial technology

With the rise of the information age and the popularity of the Internet, financial technology enterprises are facing the challenge from the risk of public opinion. Public opinion risk management strategies in the field of financial technology include monitoring and early warning, establishing crisis management mechanism, strengthening communication and interaction, risk assessment and control, and compliance legal risk management. Negative news can spread in an instant and have a serious impact on corporate reputation, and background factors such as changing user demand, strengthening government supervision, fierce market competition and increasing public attention further aggravate this risk. Therefore, this paper puts forward that financial technology enterprises need to establish effective public opinion risk management strategies, including monitoring and early warning, establishing crisis management mechanism, strengthening communication and interaction, conducting risk assessment and control, and complying with legal risk management, so as to protect the reputation and interests of enterprises and realize sustainable development.

Construction of Construction Engineering Quality Supervision and Management System Based on BIM

The quality supervision and management of construction projects is an important content in the management of construction projects. The construction quality of construction projects is related to the reputation and image of construction enterprises and the vital interests of residents. If we neglect the quality supervision and management of construction projects, it will increase the quality risk of construction projects and cause very serious consequences. Therefore, this paper constructs the quality supervision and management system of construction projects based on BIM. Because of the huge amount of data in the whole high-rise building project, it is inevitable that data will be transmitted and shared in the model, and storage resources often need to be calculated, processed and deleted. The application of cloud technology can improve the data integration problem. The perfect construction management system of architectural engineering consists of four aspects: ideological guarantee system, organizational guarantee system, work guarantee system, institutional guarantee system and economic guarantee system. During the construction process, BIM related technologies are used to control the quality.

Analysis of Corporate Social Responsibility, Corporate Reputation and Performance of E-Commerce Enterprises

The study purpose is to the relationship between corporate social responsibility (CSR), corporate reputation and performance of e-commerce enterprises. The results show social responsibility, depending on different contents, may have a direct, intermediate or no impact on the performance of an e-commerce enterprise. The intermediary effects often affect through reputation, customer satisfaction and satisfaction, employee engagement, from which enterprises get competitive advantages and benefits that good reputation brings. help improve the performance of e-commerce enterprises. In addition, the author also makes some recommendations to relevant state agencies in order to create legal conditions for e-commerce enterprises to carry out CSR activities, to encourage enterprises to implement social responsibility by rewarding policies. , honor, and at the same time support businesses to protect consumers by strengthening the prevention, combat and strictly punishing acts of buying and selling fake and counterfeit goods, upgrading the technology infrastructure system to help e-commerce businesses secure information customer news.

A Study on the Foreign Publicity Translation of China’s Time-Honored Brands in Sichuan from the Perspective of Eco-translatology

China’s Time-honored Brands in Sichuan have been inherited and officially certified through time, standing as one of the symbols of the traditional cultures of the Chinese nation with local features. Promoting China’s Time-honored Brands in Sichuan to market abroad not only helps to broaden the international reputation of Sichuan enterprises, but also to introduce the traditional cultures behind, adding an effort to mutual understanding between China and the world. Considering improving the effectiveness and efficiency of the external publicity translation of China’s Time-honored Brands, the theory of Eco-translatology is adopted in this study which features three dimensions—linguistic dimension, cultural dimension and communicative dimension, so as to provide a different and comprehensive perspective for the outreach of Time-honored Brands. Combined with actual case analysis, it is hoped that this study will offer some help and reference for the external publicity translation of commercial brands and acceleration of globalization and cultural mutual understanding.

Formation of investment activities of energy enterprises

This article discusses the formation of the investment process in energy enterprises. Its functions and criteria. As well as approaches to the conduct of investment policy of energy enterprises and the role of regional authorities in monitoring the development of the electric power industry in the region to ensure energy security. And the importance of the business reputation of energy enterprises.

Production Industry Supply Chain Management Based On the Ethereum Blockchain

Currently, the composition and structure of the production industry's supply chain is becoming increasingly complex. The loss and untimely transmission of supply chain information exacerbated the bullwhip effect. At the same time, due to the lack of a reliable repository of information, difficulties in traceability and accountability have also made supply chain management difficult. Blockchain has the characteristics of supporting distributed networks, synchronization of information between nodes, digital encryption, traceable information and unforgeable block content, which is suitable for use in supply chain and can provide a solution for it. In this paper, a design scheme of an integrated platform for information services provided by supply chain participants and based on the Ethereum blockchain is proposed. Using Ethereum smart contracts, the regular trade involved in the supply chain is realized using blockchain technology, and key information about the production and circulation of the supply chain is stored on the blockchain to ensure that the information cannot be falsified. At the same time, a reputation evaluation method based on smart contracts is used to evaluate the reputation of enterprises in the supply chain, which can provide references for supplier selection among enterprises.

Heterogeneous venture capital and technological innovation network evolution: Corporate reputation as mediating variable

Amid the pandemic of COVID-19, the collaborative innovation network of enterprises is conducive to the sharing of innovation resources, knowledge transfer, and technology diffusion, which is closely related to the improvement of corporate technological innovation performance. From the perspective of corporate reputation in the field of venture capital investment, and based on transaction cost theory, basic resource theory and reputation effect theory, this paper discusses the evolution mechanism of corporate technological innovation network, constructs an integrated model for the relationships between heterogeneous venture capital investment, corporate reputation and technological innovation network evolution, and then examines the impact of different types of heterogeneous venture capital investment on the evolution mechanism of technological innovation network, as well as the mediating effects of corporate reputation. Through the empirical analysis of the data obtained from the survey of 500 enterprises, the research shows that that independent venture capital is more conducive to enhancing the internal corporate reputation and promoting the evolution of technological innovation networks towards being self-centered; corporate venture capital is more conducive to consolidating the external reputation of enterprises and promoting the evolution of technological innovation networks towards being holistic. Corporate reputation has some mediating effects on the relationship between heterogeneous venture capital and technological innovation network evolution.

Marketing Support of Corporate Social Responsibility of Agri-Food Enterprises

The article considers the peculiarities of marketing support of corporate social responsibility of agri-food enterprises of Ukraine. The purpose of this study is to develop scientific positions to carry out the marketing support concept of corporate social responsibility of agri-food enterprises. Created positions will be directed toward building reliable partnerships with stakeholders. The logical architecture of realization of the concept of marketing support of corporate social responsibility of agrifood enterprises is formalized. The directions of harmonization of interests of business structures (stakeholders) and the state in the marketing support of corporate social responsibility of agri-food enterprises are presented. The graph-model of rational architecture of probabilistic time lag of profitability and competitiveness in the current business process of agri-food enterprises is structured. The three-level vector of realization of marketing programs of corporate social responsibility of the enterprises of agri-food production is defined. Economic indicators and the volume of expenditures on environmental and social aspects of agri-food enterprises in the range of Steppe, Forest-Steppe, Polissia and Western zones of Ukraine are analysed. Factors influencing the sustainable level of marketing support of corporate social responsibility, which increases the motivation and productivity of employees, business, and public reputation of enterprises in the agri-food sector of the economy and reduces the risk of market losses, are substantiated. It is proved that socio-economic development of ethnic communities in the Steppe, Forest-Steppe, Polissia and Western zones of Ukraine in the context of the concept of marketing support of corporate social responsibility is carried out through the implementation of environmental, motivational levers for health protection, education, cultural values, infrastructure and other social projects, that is, by increasing the flow of social investment

Design and Implementation of Community Pension Service Quality Evaluation System Based on Clustering Algorithm

The healthy development of community elderly care service is very important. Studying the quality evaluation of community elderly care services and establishing a complete, scientific, and objective community elderly care service method can establish the online reputation of enterprises and help elderly users obtain cost-effective elderly care services. This is very important for healthy development. This paper puts forward a new evaluation model for the quality of community elderly care service. The evaluation method based on the model is designed, the quality evaluation model is constructed, and the community evaluation system is developed. From the aspects of requirement analysis, design, implementation, and testing, the specific implementation process of the system is described. This paper puts forward a community evaluation model which accords with the clustering model: community elderly care service quality evaluation method. AIS-OR mathematical modeling is carried out. Under the guidance of the model, the secondary indicators are analyzed and determined, and the mathematical model of indicator evaluation is constructed. We use text mining technology and emotion analysis to determine the relationship between comment emotion and community elderly care service quality online and build a quality emotion feature library. The naive Bayesian algorithm is used to classify the online evaluation of the service quality of community elderly care services, which verified by experiments and completed the design and development of the community elderly care service quality evaluation system based on the project needs.

The effects of simmelian ties on innovation of low-carbon technology: a study of top managers' environmental awareness and stakeholder pressure in China.

Low-carbon technology innovation (LTI) engenders environmental protection and socioeconomic development. Hence, low-carbon innovation of enterprises becomes a crucial policy arena for national development and climate mitigation strategy. LTI is now associated with enhanced reputation and competitive edge of enterprises. We constructed a framework to empirically explore the impact of simmelian ties (ST) on LTI, testing the moderating effect of stakeholder pressure in this relationship. We used a sample of 385 employees from industrial enterprises in China through a structured questionnaire. The study results show that: first, when the enterprise is in a strong ST, the top managers' awareness of environmental benefits has a significant positive impact on LTI. Second, when the enterprise is in a weak ST, top managers' awareness of environmental risk has a significant positive impact on LTI. Third, pressure of key stakeholders and pressure of secondary stakeholders positively moderate the interaction between ST and top managers' environmental awareness (TMEA) on the impact of LTI. Fourth, the moderating effect of key stakeholders' pressure was observed to be stronger than that of secondary stakeholders' pressure. Theoretically, this paper contributes to literature by developing a framework to investigate interaction between ST, TMEA and LTI under different stakeholder pressures. Based on this framework, we provide a theoretical reference for enterprises to choose the appropriate and optimal TMEA for competitive edge.

Distances Matter: Parent’s CSR Reputation and CSP of Multinational Enterprises’ Subsidiaries

Prior studies found that foreign subsidiaries of multinational enterprises (MNEs) suffer from liability of foreignness (LOF). According to stakeholder theory, foreign subsidiaries may be able to improve their legitimacy of business practices and overcome LOF by demonstrating social commitments to host-country constituents through corporate social responsibility (CSR). This study doesn’t only investigate whether the distances between the MNE home countries and China (host country) affect multinational enterprises (MNEs) foreign subsidiaries’ corporate social performance (CSP), but also examines how sub-national institutions affect the subsidiaries engaging in CSR in China. The study further tests the moderating role of parent’s CSR reputation. Using the data from 2009 to 2015 in the blue books of corporate social responsibility issued by Research Center for Corporate Social Responsibility Chinese Academy of Social Sciences (CASSCSR), the study adopts the top 100 foreign-invested enterprises in China as our sample. The CASSCSR collected the CSR information via their CSR reports, financial reports and official websites; they did an all-around research and valuation on their current CSR information disclosure. The results show the effect of distances on subsidiaries’ CSP in China, and highlight the importance of parent’s CSR reputation as a mechanism that may induce foreign subsidiaries to engage in CSR in China.

Green innovation and enterprise reputation value

AbstractUsing the data of Chinese listed enterprises in 2007–2020, we investigate the relationship between green innovation (GI) and enterprise reputation via OLS regression, IV‐Lasso, and random forest. Findings show that GI can improve enterprise reputation, and it has a significant positive lag effect. Additionally, we compare the different effects of green patent applications and approved green patents. A possible mechanism is that GI reduces the pollution emission of enterprises. GI also performs better in improving the reputation of coastal enterprises, state‐owned enterprises and large‐scale enterprises, and old enterprises. Our finding on the causal relationship between GI and enterprise reputation is of great significance in further understanding the practical value of GI activities, and it has certain reference value for the policy formulation of governments and decision making of enterprises.

Thinking about Building Reputation on Social Networking Sites for Small and Medium-Sized Enterprises

This paper aims to clarify the role of social networking sites (SNSs) in building the reputation of Small and Medium-Sized Enterprises (SMEs). 
 The point of start is that although it is not always infallible, SNSs have a vast potential in the digital environment, however, it is important to cope with the fact that SNSs used in SMEs are marketing-centred, engagement is promoted only with customers and is short term and results centred. The paper opts for a literature review to discuss the concept of engagement, reputation, and propose some SMEs limits to get reputation. Although SNSs have any kind of power to manage corporate reputation, not always is possible if they don’t take into consideration some important issues related to the nature of SMEs and the nature of SNSs.

Использование маркетинговых технологий в развитии предприятий и осуществлении ими социальной ответственности в условиях электронной коммерции

The subject of the research is the peculiarities of the use of marketing technologies for the development of enterprises in the environment of e-commerce and digital economy, as well as their implementation of social responsibility. The purpose of the article is to establish the features of Internet marketing and the impact and directions of application of marketing technologies on the development of enterprises and their implementation of social responsibility in the e-commerce environment as an important part of the digital economy. The methodological basis of the article are methods of system-structural analysis and synthesis, historical and monographic, economic comparisons. The results of the article. As a result, it was determined that Internet marketing or marketing technologies for enterprise development cover specific tools and techniques. However, since social responsibility, which is introduced in the traditional economy as an important factor in improving the image and business reputation of business, helps to increase the loyalty and profitability of enterprises, it should be implemented in the e-economy. Its specific forms and manifestations are established. Field of application of results. Conclusions and results of the article can be used by enterprises in the implementation of marketing technologies in e-commerce; in the educational process of economic specialties of higher education institutions. Conclusions. The development and operation of enterprises in the e-commerce environment is accompanied by special strategies and technologies of Internet marketing. They apply not only to its components and tools, typical of online conditions (interactivity, targeting, web analytics), but also to various forms and manifestations of social responsibility. Given that e-commerce is targeted at the target audience, manifestations of social responsibility help to improve the business reputation and image of enterprises, and thus attract additional customers. Manifestations of social responsibility are: providing information and presenting new quality products from processed raw materials; development and use of loyalty programs for regular customers; accrual of bonuses for the purchase of goods for animals, as well as environmental orientation; providing promotions and discounts on food products and basic necessities. It is also the provision of free delivery of goods - unconditionally or under certain conditions. Finally, it is the online sale of only products and services that are permitted by law. This includes providing truthful information and publicity, good faith and accountability.