Trust In Companies Research Articles

The influence of international financial reporting standards on the development of national accounting and reporting systems of Ukraine

In the context of globalization and increasing integration of national economies into global markets, the issue of harmonization of accounting standards is becoming particularly relevant.The implementation of IFRS not only improves the quality of financial reporting and transparency of information for international investors, but also contributes to the development of the national business environment and enhances confidence in Ukrainian companies on the global stage. The purpose of the study is to comprehensively analyze the impact of IFRS on national accounting and reporting systems in Ukraine.In particular, the study covers the historical context of the development of accounting systems in Ukraine before the introduction of international standards, analysis of the legislative and regulatory framework governing the application of IFRS, as well as identification of the main advantages, challenges and problems faced by Ukrainian companies in adapting IFRS. The research methods include analysis of historical sources, legislative and regulatory acts governing the implementation of IFRS in Ukraine, as well as study of scientific papers and literature on this topic. The result of the study is a set of recommendations for improving the adaptation of IFRS, which include the development of comprehensive training programs for enterprises, the creation of an information platform to support the implementation of standards, as well as enhancing cooperation between government bodies and businesses to monitor the effectiveness of the implementation. The practical significance of the study lies in the development of proposals for improving the process of implementing international standards, which will increase the level of transparency and trust in Ukrainian companies from international investors and contribute to the improvement of the investment climate in the country. Prospects for further research are to identify ways to improve the process of implementing IFRS in Ukraine, mainly for small and medium-sized enterprises. It is also necessary to develop government support strategies to simplify this process and increase the effectiveness of the application of international standards in national accounting and reporting systems. Furthermore, further research could be linked to an analysis of the impact of IFRS on other aspects of financial regulation in Ukraine and the prospects for their integration with European standards.

Class inequality, power, and trust in private companies: evidence from Latin America

Class inequality, power, and trust in private companies: evidence from Latin America

ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ СТРАХУВАННЯ ТУРИСТИЧНОЇ ДІЯЛЬНОСТІ

The article discusses the types of insurance in tourism. Based on the analysis of the insurance market of Ukraine, it was established that the number of insurance companies decreased by almost three times during the years 2015-2022, and 25 insurance companies worked in the field of tourism in 2023. It was revealed that the following companies are the leaders in the travel insurance market: European Travel Insurance, ARX, VUSO, PZU Ukraine. The factors that hold back the development of tourism insurance are highlighted: military actions due to Russia's invasion of Ukraine, political instability; decrease in the number of tourists, low solvency of the population; imperfect legal framework; poor awareness of the population in the field of tourism insurance; public distrust of insurance companies; a narrow range of insurance services in the field of tourism insurance; incomplete and untimely fulfillment of obligations to policyholders; limited scope of insurance protection due to reduction of insurance prices by insurers; decrease in the quality of insurance products; insufficient professional level of insurance company specialists; overall low development of the country's insurance market. The main trends in the field of insurance in Ukraine are revealed: individual policies for certain tourist segments, use of artificial intelligence, transformation of products into the format of electronic policies, blockchain technologies. Directions for solving problems in the field of insurance in tourism are indicated: improvement of the regulatory and legal framework; ensuring political stability, increasing economic development in the state; training of highly qualified personnel in the field of insurance; improvement of insurance culture; creation of protective mechanisms for tourists; assistance from the state to the development of the insurance market in Ukraine; improvement of the risk management mechanism; increasing public trust in insurance companies; expanding the list of insurance services and improving their quality.

Fear of nothing to hide? How do Chinese people feel about privacy when facing facial recognition cameras?

ABSTRACT Facial-recognition cameras are becoming increasingly important for governments around the world to help maintain public security and improve public services. Despite these benefits, previous studies have shown that facial-recognition cameras may also cause risks such as privacy violations. This study explores how citizens respond to government-sponsored facial-recognition cameras in terms of privacy concerns in China, which is a country with a well-established digital system. By using a national survey combined with facial-recognition camera data, this study reveals that the presence of government-sponsored facial-recognition cameras does not lead to increased information privacy concerns among Chinese citizens. Instead, citizens in China are generally very willing to accept facial-recognition cameras built by governments, and this acceptance increases when citizens’ trust in companies and government institutions is greater. Our study suggests that the application of facial-recognition cameras has probably been normalised because people are more likely to consider the social and economic advantages of such application over the downside, specifically that related to privacy intrusion.

Ukrainian Economy in the Era of Digital Branding: Risks and Opportunities

In the global digital economy, this study examines how digital branding affects the competitiveness and market growth of Ukrainian businesses. The study uses a meta-analysis of 50 quantitative studies to determine the effectiveness of digital branding strategies. It focuses on key areas including data analytics, personalized marketing, and reaching a global market. A thorough search strategy was used to find relevant studies that had been published in peer-reviewed journals, conference proceedings, and other academic works. The digital archives of the Ukrainian National Library, Scopus, Web of Science, and Google Scholar were some of the databases that were searched. The keywords that were searched for included "digital branding," "Ukraine," "online consumer behaviour," "data privacy in digital marketing," "digital marketing strategies," "branding challenges in emerging markets," and others that were similar. To ensure the reliability and validity of these findings, a rigorous grading methodology was employed. Studies were assessed based on their sample size, research design, and the robustness of their statistical analyses. The grading process allowed for the categorization of studies into different quality tiers, ensuring that the meta-analysis drew primarily from high-quality sources. This approach strengthens the confidence in the effect sizes reported. Digital branding makes a big difference in the market and in getting people to interact with a brand. For example, targeted marketing through data analytics has an overall effect size of 0.56, and personalized digital experiences have an effect size of 0.60. However, the study also finds numerous problems, especially when it comes to data security. An effect size of 0.51 shows that problems related to privacy are concerning, and an effect size of 0.46 demonstrates a lack of trust in companies. These results show that Ukrainian businesses need to take strong steps to protect customer data and follow clear business practices. The study found that digital branding can help Ukraine's economy grow, but the pros and cons must be carefully weighed against the need for proactive risk management. This study has a lot to teach businesses and policymakers who want to make their digital branding strategies better for long-term economic growth.

Роль звітування щодо соціальних аспектів ведення бізнесу у зміцненні КСВ-практик

The publication of non-financial statements by companies is an important element of the mechanism of complex solution of global social problems, which are generally inherent in modern society, regardless of the individual parameters of the economic and social development of individual countries. By publicly reporting on the impact of social and environmental aspects of its economic activity on individual social groups and society as a whole, the company forms an important primary source of information regarding its mission as a subject of corporate social responsibility (CSR), tasks, tools for their achievement and the results obtained in this field and demonstrates respect for norms and rules that are not defined by law, but for the observance of which there are requests from the public. The relevance of the article is due to the importance of non-financial reporting in the information provision of the CSR phenomenon and support of stakeholders’ trust in social business initiatives. The purpose of the article is to assess the relationship between the level of stakeholders' trust in companies' disclosure of information on the social aspects of doing business in non-financial reporting and the improvement of the results of the implementation of CSR practices. The evolution of non-financial reporting from voluntary preparation to the obligation to submit it by companies that are of public interest has not yet reached the stage where the expression of an independent assessment of the reliability of the reported indicators is a necessary prerequisite for its publication and use by stakeholders. In this regard, the issue of relevance and reliability of information contained in non-financial reporting as a source of information for decision-making and assessment of compliance of the company's actions with the goals of CSR and sustainable development remains open. The lack of trust on the part of stakeholders reduces the importance of non-financial reporting and prevents its use, while accusing companies of deliberately filling such reporting with insignificant information and distorting indicators reduces the prospects for further development of this system in general. Since non-financial reporting is an important tool for informing society about the extent to which business meets its expectations in solving social problems, especially through the use of effective CSR practices, and what role the state plays in this, there is an urgent need for scientific and practical substantiation of a set of measures with elimination of existing weak points of non-financial reporting, namely: content and comparability of its indicators. It has been established that at the current stage of CSR development, high-quality non-financial reporting effectively represents the socially responsible behaviour of the company, and increasing the trust of stakeholders is ensured by expanding the opportunities for comparative analysis of the content of non-financial reports. The paper type – research paper.

The Importance of Corporate Culture, Governance Structure, and Laws and Regulations in the Fintech Ecosystem

With rapid technological development, technologies such as artificial intelligence, blockchain, cryptocurrency and mobile payment are constantly promoting changes in the traditional financial industry and deriving the emerging ecosystem of financial technology. This article mainly discusses how corporate culture, governance structure, laws and regulations in the financial technology ecosystem affect financial technology companies to maintain a certain competitiveness in the relevant ecosystem. Among them, a strong cultural atmosphere can help fintech companies stabilize their position in the system, and a stable governance structure can help fintech companies and enterprises avoid risks and make correct strategic decisions, thereby promoting the development of the entire fintech industry. Laws and regulations are mainly reflected in fintech companies' compliance with financial regulations in different regions, such as anti-money laundering, anti-terrorist financing, and the protection of customer data and privacy, thereby enhancing customers' trust in fintech companies. These three aspects jointly stabilize the position of financial technology companies in the financial technology ecosystem and promote the continuous development of the financial technology ecosystem.

THE ROLE OF ESG BUSINESS REPORTING IN WATER MANAGEMENT

The rational use of water resources by business structures requires the development of appropriate strategies and their adherence to the chosen policy in terms of management of these objects: drawing up programs and plans, introducing environmental protection actions, displaying the economic effect and documenting all transactions, minimizing negative impacts on the environment and presentation of the positive and negative consequences of the use of natural resources in the format of ESG reporting, which discloses information about the activities of companies in the field of Environmental aspects, Social responsibility and Corporate Governance. This practice positions companies as an active participant in sustainable development and allows them to increase their own ratings, which makes it possible to have advantages in attracting investments and targeted financing, increasing one's own competitiveness due to improved trust in such companies, etc. Improving the quality of information in ESG reporting on water resources management and related processes allows stakeholders to receive complete and reliable information when making management decisions. On the basis of the study of ESG reporting of 8 corporations from Ukraine in terms of the use of water resources during the implementation of the strategy of sustainable development, positive and problematic practices of companies were identified when preparing the necessary data for reporting. During this analysis, the experience and legislative guidelines on the exploitation of water resources and the use of ecological and economic accounting of water in the countries were taken into account. In addition, approaches to applying the level of materiality in ESG reporting were analyzed when reporting in this format. The results of the study made it possible to rank the elements of water resources management of economic entities according to the rule of materiality of data in ESG reporting and to propose an algorithm for compiling ESG reporting in the part of water resources management, taking into account the level of materiality. The article substantiates the directions of providing companies with adequate information on water resources management measures and reflecting such practices in ESG reporting to meet the needs of internal and external users. The directions of further scientific research in the field of reporting on the use of water resources by various business entities are also outlined. A critical analysis of the peculiarities of ESG reporting in the area of water resources management can provide an opportunity for top managers of domestic companies to improve the quality of financial and non-financial information, which, in turn, will contribute to the improvement of the corporate governance system on the one hand, and on the other hand, improve the satisfaction of information users. requests of all stakeholders when making their own management decisions.

Establishing Consumer Trust Through Data Protection Law as a Competitive Advantage in Indonesia and India

Data protection laws play a crucial role in enhancing consumer trust in the digital economy, especially with the rise of online cybersecurity threats due to firm expansion. Despite advances, personal data protection laws remain controversial globally, with challenges in implementation hindering progress in some regions. This research examines the competitive advantage of building consumer trust through the Personal Data Protection Law. This research uses juridical-normative research with a legislative approach and comparison with other countries. A comparison was made with India, one of the countries with higher awareness of the importance of personal data protection laws than other countries. The results show that Consumer trust in a company is measured by the extent to which they believe the company will protect their data. Public privacy policies and government regulations that enforce data security measures and increase transparency positively impact trust by reducing concerns about privacy risks. Although data protection laws have been introduced, obstacles such as lack of legal assistance and overlapping sectoral regulations still exist, hindering the smooth implementation of these laws. Nevertheless, implementing data protection laws, such as Indonesia's Private Data Protection Law No. 27 of 2022 and India's Digital Personal Data Protection Act of 2023, is crucial for boosting consumer confidence and regulating data processing. Data security is critical in establishing and maintaining consumer trust in companies as online cybersecurity threats increase with business expansion.

Trust is key: Determinants of false beliefs about climate change in eight countries

Science has established the human-caused nature of climate change, yet the prevalence of climate-related misinformation persists, undermining public understanding and impeding collective action. Strikingly, existing research on belief in misinformation about climate change has disproportionately focused on WEIRD (Western, Educated, Industrialized, Rich, and Democratic) countries. To move beyond this, our online survey (N = 8541) includes high-income countries in North America (US), Western Europe (France, Germany, UK) and East Asia (Japan), as well as an upper-middle income country in South America (Brazil) and lower-middle income countries in South Asia (India and Pakistan). By examining the interplay of news media usage, information sources, and trust in these sources, we advance our understanding of how these factors influence belief in climate change-related misinformation in diverse socio-cultural contexts. Across countries, we found that the strongest determinants of belief in misinformation about climate change were identifying as right-wing (compared with left-wing), consuming less offline news, having less trust in scientists, environmental activists, as well as international organizations, and having more trust in politicians, celebrities, and energy companies. Overall, trust in sources of information about climate change and demographic variables were much stronger predictors of belief in misinformation about climate change than reported news consumption (online, offline or on social media). These findings suggest that trust is key to understanding belief in false information about climate change.

THE EFFECT OF TRUST IN BANKING INSTITUTIONS ON BEHAVIOURAL INTENTIONS FOR E-SERVICES

The adoption rate of electronic banking services (e-services) by consumers has increased significantly in recent years. For example, in the European Union, according to EUROSTAT data, the rate of individuals using the internet for internet banking increased by more than 25% between 2012 and 2023 (Eurostat, 2024). This may be due to several factors: the evolution of technology, the COVID-19 pandemic period, the time needed to complete a transaction, the availability of services, etc. The main objective of this paper was to assess whether trust in banking institutions can influence consumers' behavioural intentions when discussing the use of e-services. The following dimensions were considered to measure trust in the banking unit: Ability, Integrity, Benevolence (Bhattacherjee, 2002). A scale with the following dimensions was also used to measure behavioural intentions: loyalty, switch, pay more, external response (Zeithaml et al., 1996). The relationships were tested both between the "trust" and "behavioural intentions" dimensions taken as a whole and between the "trust" dimension taken separately and the "behavioural intentions" dimension taken as a whole. To achieve the objective of this study, the author collected data from 500 respondents in Romania via an online questionnaire. The surveys were conducted between April and August 2022. Partial least squares (PLS-SEM) was used for data analysis. The PLS-SEM results confirmed the significance of three out of four direct relationships. For one of the hypotheses, the dimension "integrity" was removed from the proposed conceptual model due to preliminary tests. These findings can help credit institutions to take various measures to increase public trust in such institutions and encourage the use of e-banking services. The areas targeted by these measures include: financial education programmes; corporate social responsibility (CSR) campaigns; transaction security; quality of banking staff; and transparency of credit institutions. For future research, it would be valuable to know what results can be obtained in other geographical areas. It is recommended to adapt and create new scales that can measure trust in companies and consumer behavioural intentions. These tools can help companies develop in their industries.

무역 전시회 참여 기업의 자원기반요소가 관계학습 및 전시회 성과에 미치는 영향

Purpose - This study sought to investigate the relationship between resource-based elements (trust, relationship commitment, transaction-specific assets), and relationship elements that trade exhibition participating companies can utilize internally, relationship learning, and trade exhibition performance (sales performance, non-sales performance). Design/Methodology/Approach - Data collection was conducted through e-mail and in-person interviews from November 10 to November 30, 2023, targeting executives and salespeople of companies participating in the trade exhibition. A total of 300 copies were distributed, and 259 copies, excluding insincere responses, were used in the final analysis. Findings - As a result of the analysis, first, it was found that relationship learning also improves as the resource-based elements of trust and transaction-specific assets of companies participating in trade exhibitions increase. Second, as exhibition relationship learning improved, exhibition performance improved, which showed the same results for both sales and non-sales performance. Third, as a result of analyzing the mediating effect of relationship commitment in the relationship between resource-based factors and exhibition performance, it was confirmed that exhibition performance increases when resource-based factors go through relationship commitment. Research Implications - Through this study, the relative influence of resource-based elements and the relationship learning of trade exhibition participating companies on exhibition performance was confirmed, and it was found that resource-based elements and relationship learning are important for trade exhibition participating companies to achieve strategic exhibition performance.

Public Perception of the Impact of Technological Challenges on Human Rights in Indonesia

This qualitative research investigates public perceptions of the impact of technological challenges on human rights in Indonesia. Through in-depth interviews with 15 participants from various backgrounds, this research explores the perceived benefits and challenges of technology, attitudes towards government regulation, and trust in technology companies. The findings reveal a nuanced understanding of the intersection of technology and human rights, highlighting concerns about privacy, freedom of expression, and corporate accountability. While technology offers opportunities for empowerment and connectivity, it also carries risks such as data breaches, online censorship and the digital divide. This study underscores the importance of balancing innovation with the protection of fundamental rights and calls for transparent, accountable and ethically responsible practices in the digital realm.

The Impacts of Ethical Sales Behaviour on Customer Loyalty in the Life Insurance Industry in Pakistan

The life insurance industry in Pakistan is highly competitive, with customer loyalty playing a crucial role in long-term success. Ethical sales behaviour emerges as a key differentiator, potentially fostering trust and driving positive customer experiences. This research investigates the relationship among ethical sales behaviour, customer trust in company and trust in sales agent, which directly affect customer loyalty in the life insurance industry. The quantitative survey targets customers of five major life insurance companies, ensuring a representative sample across diverse demographics. The questionnaires were sent to all companies customer on a random basis. The questionnaires are distributed with the help of office employee of the companies.The finding of the study shows that there is a direct and positive relation between sales agent ethical sales behaviour and customer loyalty. Furthermore, the trust of the customer in the sales agent and trust of the customer in a company has direct positive mutual relation and customer trust both affect customer loyalty. By demonstrating the tangible benefits of ethical sales behaviour, the study can encourage companies to implement and prioritize ethical practices. The identified key drivers of customer loyalty can guide training programs and performance evaluations for insurance agents, ultimately fostering a culture of ethical conduct within the industry.

Exploring trust determinants influencing the intention to use fintech via SEM approach: Evidence from Pakistan

Many fintech consumers are hesitant to perform online transactions given the lack of trust in online companies. In response to this reality, we construct and evaluate a trust-theoretic user acceptability model for financial technologies. The research seeks to look at the influence of trust on the intention to use fintech. A sampling of potential users in Pakistan is used to validate the model experimentally. Smart PLS 3 has been used to robust the theorized configuration of constructs (structural equation modeling) based on 275 survey responses. Contrary to other scenarios, the findings indicate that "customer trust in fintech" is more important than other aspects in determining technology adoption. Pakistani consumers' intention is positively affected by trust. Trust facilitators influence consumers' trust; among them, trust propensity is the factor having high values, followed by perceived size, interaction with online customers, perceived benefit, third-party seal, perceived ease of use, and perceived reputation.

Criminal Law Enforcement in The Financial Services Sector in Case of Insurance Companies That Have Defaulted

At this time, many cases of insurance companies have defaulted so that policyholders have difficulty getting compensation payments when an uncertain event occurs. Moreover, this default case occurs in large insurance companies which makes public trust in insurance companies reduced. Of these various cases, one of the causes is the weak supervision and law enforcement in the financial services sector carried out by the Financial Services Authority (OJK). The purpose of this study is to analyze the enforcement of criminal acts in the financial services sector in the case of insurance companies that have defaulted. This research is normative juridical research that examines positive legal norms that apply in the form of laws and regulations regarding criminal acts in the financial services sector. This research is expected to provide input to OJK to immediately make improvements to the legal structure and legal culture in criminal law enforcement in the financial services sector to protect policyholders, create a healthy insurance company, and restore public trust in the insurance industry in Indonesia. In normative juridical research, the data studied are only secondary data that include primary, secondary, and tertiary legal materials. The results showed that law enforcement of criminal acts in the financial services sector in the case of insurance companies that defaulted could not be optimal due to the limited number of OJK investigator personnel, lack of knowledge and technical skills regarding criminal investigations in the financial services sector, lack of facilities, infrastructure, and funds, as well as low legal culture from insurance company managers, OJK investigators, and the public.

ІНДИКАТОРИ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ЯК СКЛАДОВА ІНТЕГРОВАНОЇ ЗВІТНОСТІ АГРОБІЗНЕСУ В УМОВАХ ВІЙНИ

The concept of integrated reporting is the creation of reports that combine financial and non-financial information to provide a comprehensive view of a company's activities. It aims to show how an organization creates value in the short, medium and long term, taking into account the impact on different stakeholder groups and environmental, social and economic factors. The article is devoted to substantiation of the system of social responsibility indicators in the context of integrated reporting of Ukrainian agribusiness in the context of war. Theoretical origins and leading global concepts of integrated reporting are analysed. A critical review of scientific views on the concept of corporate social responsibility of business is carried out. The key indicators of corporate social responsibility to be disclosed in the integrated reporting of agribusiness are analysed and their list is expanded. It is proved that the division of indicators into internal and external components is necessary to ensure a comprehensive and structured approach to assessing the company's impact. It is substantiated that internal indicators help a company to assess and improve its internal practices, which in turn can lead to increased productivity, reduced staff turnover and a positive working environment, while external indicators contribute to the formation of sustainable partnerships, increase the company's trust and reputation, and ensure compliance with regulatory requirements and public expectations. The article establishes the two-vector external social responsibility of Ukrainian agribusiness in the context of war, focused on the "pre-war" and "post-war" focuses. The cases of active socially responsible work of individual agricultural holdings in the context of supporting the army, charity and social protection of war-affected population are analysed. It is determined that comprehensive disclosure of the policies of cooperation of agrarian business with local communities and initiatives related to the realities of war in integrated reporting is a crucial factor in increasing transparency and trust between the enterprise, local population and society as a whole.

Regulation of the insurance market

Since the insurance sector is of great importance for economic stability and financial support of citizens and businesses, the issue of regulation of the insurance market remains relevant. Research in this field can focus on various aspects of regulation, such as setting financial soundness standards for insurance companies, consumer protection, risk resolution mechanisms, risks and ensuring market stability. Research may include an analysis of the effectiveness of existing regulatory mechanisms, an assessment of their impact on the development of insurance markets and the ability to ensure the protection of the interests of all stakeholders. Given the rapid changes in business and technology, continuous monitoring and analysis of regulatory approaches is a key challenge to ensure the stability and efficiency of insurance markets. Regulation of the insurance market is necessary to protect consumer rights, ensure market stability and stimulate its development. However, it is important to find a balance between protection and incentives, control and innovation, bureaucracy and efficiency. For this regulation should be transparent, clear, flexible, and fair. It is also important that regulators cooperate with insurance companies, take their opinion into account, and stimulate innovation. In Ukraine, the insurance market regulation system is constantly developing and improving. However, there are certain problems that need to be solved. It is necessary to reduce bureaucracy, increase the effectiveness of supervision, and stimulate the development of new types of insurance. Effective regulation of the insurance market is a guarantee of its stable development, protection of consumer rights, and growth of trust in insurance companies. The insurance market needs proper regulation to ensure stability, protect the interests of policyholders, and ensure financial security. Regulators should ensure a balance between stimulating innovation in insurance and protecting the rights and interests of consumers. Regulators should actively monitor the financial stability of insurance companies and market risks to prevent possible crisis situations. Regulators should ensure a balance between stimulating innovation in insurance and protecting the rights and interests of consumers, actively monitoring the financial stability of insurance companies and market risks to prevent possible crisis situations.

Ethical Implications of Deceptive Earnings Management Practices

This study is devoted to the analysis of the consequences of using deceptive methods of income management and the justification of the importance of observing ethical standards in financial reporting to ensure the sustainable development of companies. The purpose of the study is to evaluate existing revenue management practices from the point of view of their compliance with ethical standards of business conduct. Based on a critical review of the literature on income management, it was concluded that the use of fraudulent methods, especially in the preparation of financial statements, reduces the integrity and reliability of information used by interested parties in making management decisions, distorts the distribution of resources, hinders the efficient functioning of capital markets and endangers the stable functioning of the economy. Based on the results of the study, it was concluded that transparency, honesty and accountability in financial activities play an important role in creating a business environment that encourages fair and honest behavior. This contributes to the preservation of the interests of interested parties and the sustainable growth of the economy due to the observance of ethical standards in the field of business. Based on the analysis of existing revenue management practices, it has been proven that the artificial increase in share prices, the use of shadow financial transactions, and the reduction of the workforce contribute to the growth of companies’ profits, due to the dismissal of experienced employees and, possibly, the reduction of its future competitiveness. The study theoretically proves the need for organizations to find a balance between financial activities and their compliance with ethical norms, taking into account that short-term profits achieved through questionable activities can ultimately lead to a decrease in trust in companies and serve as a threat to their long-term viability. The results of the study can be useful for managers of enterprises, shareholders and subjects of the financial system as a whole from the point of view of a deeper understanding of ethical problems related to income management and ways to increase the transparency and reliability of information displayed in financial statements of companies.

Exploring the determinant of flu vaccine hesitancy among Turkish population: a cross-sectional study

Background: Although influenza is a contagious and widespread viral disease, its impact on public health is controlled by vaccination programs. However, anti-vaccination sentiment is also increasing in society. This study aims to explore the factors influencing influenza vaccine hesitancy. Methods: Between November 2020 and January 2021, a cross-sectional observational survey was carried out in Turkey. To investigate the extent of vaccine hesitancy among individuals, an online questionnaire was created using Google Forms. Data were collected using an exponential non-discriminative snowball sampling technique. Besides internal consistency reliability, chi-square was performed. Statistical significance was defined as p < 0.05. Results: This research encompassed a cohort of 172 respondents, with an average age of 53.5±14.3 years within the total sample. Most participants (126, 73.25%) were above 45. The participant group was predominantly female (93, 54.1%), and most had achieved a high school or university education (117, 66.2%). Out of the participants, 123 individuals (71.5%) reported having a chronic ailment. Among the 172 participants, 118 (68.6%) exhibited no reluctance to receive the influenza vaccine, while 54 (31.4%) expressed vaccine hesitancy. There was a notable statistically significant distinction in the level of knowledge regarding influenza vaccines (p<0.001, χ²= 20.482). Conclusion: Lack of information, perceived harms, lack of trust in pharmaceutical companies, and experiences are among the most important determinants of anti-vaccination. Pharmacists may have a potential role in the leading part of the healthcare team in the fight against anti-vaccination in the community.