Ellenőrzési aspektusok a vállalatok versenyképességének szemszögéből = Control aspects and competitiveness in business companies

Ez a műhelytanulmány a 2009-es versenyképesség kutatás során 317 vállalatra kiterjedő kérdőíves felmérés konkrét adataiból emeli ki az ellenőrzéssel, kontrollal összefüggő tényezőket és ezek eredményeit hasonlítja össze a hazai és nemzetközi szakirodalom ide vonatkozó elméleteivel. A kutatási kérdések arra irányulnak, hogy milyen részekből, feladatokból, tevékenységekből tevődnek össze a vezetők ellenőrzési feladatai, azok mikre terjednek ki, és mennyiben tekinthetők fejlettnek a versenyképes vállalatoknál. A műhelytanulmányban konkrétan a kontrolling eszköztár, a belső ill. pénzügyi ellenőrzés és kockázatkezelés, valamint a minőségirányítási sztenderdek, szabványok által megkövetelt ellenőrzési mechanizmusok vizsgálata történik a hazai, 50 főt meghaladó vállalkozások esetében. A műhelytanulmány a klasszikus kutatási jelentések sémájában készült, elméleti felvezetéssel és szakirodalmi áttekintéssel indít, majd második részében a konkrét versenyképesség adatbázis adatainak bemutatása történik a témában, végül összegzés, segítő szószedet és irodalomjegyzék zárja azt. _______ This workpaper is a report of controlmechanisms used by Hungarian companies. The latest stage of the Competitivness Research project started in 2009 during which data were collected from 317 Hungarian companies. Themes of this workpaper are controlmechanism, or controll-framework of the companies and connection between controlmechanism and competitiveness. Main elements of the research are: controlling aspects, internal and financial audits completed by managment including critical risks, audits according to ISO 9001:2008 standards or other standards, and the way these elements support or influence the competitiveness of the companies. The structure of this workpaper follows the common parts of other research reports. It begins with details of the theoretical background and presents main publications of the topic, than goes through several direct analisys and tests regarding the Hungarian competitiveness database of 2009. At the end the of the workpapaper a basic summary can be found with a glossary of explanations, and a bibliography of cited papers and publications.

Bizalom az üzleti kapcsolatokban. A diadikus adatelemzés egy alkalmazása = Trust in business relations - an application of dyadic data analysis

A tanulmány arra a feltevésre épül, hogy minél erősebb a bizalomra méltóság szintje egy adott üzleti kapcsolatban, annál inkább igaz, hogy nagy kockázatú tevékenységek mennek végbe benne. Ilyen esetekben a bizalomra méltóság a kapcsolatban zajló események, cselekvések irányítási eszközévé válik, és az üzleti kapcsolatban megjelenik a cselekvési hajlandóságként értelmezett bizalom. A tanulmány felhívja a figyelmet a bizalom és a bizalomra méltóság fogalmai közötti különbségre, szisztematikus különválasztásuk fontosságára. Bemutatja az úgynevezett diadikus adatelemzés gazdálkodástudományi alkalmazását. Empirikus eredményei is igazolják, hogy ezzel a módszerrel az üzleti kapcsolatok társas jellemzőinek (köztük a bizalomnak) és a közöttük lévő kapcsolatoknak mélyebb elemzésére nyílik lehetőség. ____ The paper rests on the behavioral interpretation of trust, making a clear distinction between trustworthiness (honesty) and trust interpreted as willingness to engage in risky situations with specific partners. The hypothesis tested is that in a business relation marked by high levels of trustworthiness as perceived by the opposite parties, willingness to be involved in risky situations is higher than it is in relations where actors do not believe their partners to be highly trustworthy. Testing this hypothesis clearly calls for dyadic operationalization, measurement, and analysis. The authors present the first economic application of a newly developed statistical technique called dyadic data analysis, which has already been applied in social psychology. It clearly overcomes the problem of single-ended research in business relations analysis and allows a deeper understanding of any dyadic phenomenon, including trust/trustworthiness as a governance mechanism.

Do institutions matter in business strategy? – The changing focus of strategic management to institutions: a literature review

The post-crisis managerial literature emphasizes the roles of institutional factors in any disruption of the ecosystem of market capitalism and puts it in the middle of its analytical framework. It has become clear that nowadays, scientific discussions about the measure of increase of direct state involvement in certain economic areas has become more relevant. The socio-economic model based on market coordination was no doubt shaken by the crisis in 2008 across the world and inspired various representatives of the scientific and political community to revise their theses on coordination mechanisms that support the way out of an economic downturn. This paper intends to give a brief summary of the two leading strategic management approaches (Porter’s five forces and the resource-based view of the firm) on institutions. The author’s aim is to demonstrate that incorporation of the institution-based view into the mainstream theories can enrich the analytical framework of strategic management by providing deeper understanding of the contextual factors that underpin interactions between institutions and organizations.

Effects of computer self efficacy and positive mood in business -to -business service encounters

Attempts to improve the level of customer service delivered have resulted in an increased use of technology in the customer service environment. Customer-contact employees are expected to use computers to help them in providing better service encounters for customers. This research study done in a business-to-business environment explored the effects of customer-contact employees' computer self efficacy and positive mood on in-role customer service, extra-role customer service and organization citizenship. It also examined the relationship of customer service to customer satisfaction and customer delight. ^ Research questions were analyzed using descriptive statistics, frequency distributions, correlation analysis, and regression analysis. Results indicated that computer self efficacy had a greater impact on extra-role customer service than it did on in-role customer service. Positive mood had a positive moderating influence on extra-role customer service but not on in-role customer service. ^ There was a significant relationship between in-role customer service and customer satisfaction but not between extra-role customer service and customer satisfaction. There was no significant relationship between in-role customer service and customer delight nor between extra-role customer service and customer delight. There was a statistically greater positive relationship between joy experienced by clients and customer delight than between pleasant surprise and customer delight. ^ This study demonstrated the importance of facilitating customer-contact employee positive mood on the job in order to improve the level of extra-role customer service delivered. It also showed that increasing the level of customer service does not necessarily lead to higher levels of customer satisfaction. ^

Women in Business symposium

General note: Title and date provided by Bettye Lane.

De controller als Businesspartner. Hoe beïnvloeden persoonskenmerken de ontwikkeling naar "Partner in Business"binnen de afdeling Financiën bij de provincie Gelderland?

Bij de provincie Gelderland is per 01-01-2009 een reorganisatie doorgevoerd waarbij o.a. de ondersteunende disciplines zoals Financiën zijn samengevoegd binnen één centrale afdeling. Binnen de afdeling Financiën is een team ‘Business control’ gevormd waarin de Financieel adviseurs zijn ondergebracht. Daarbij is vanaf 2009, in verschillende termen en bewoordingen, steeds de ambitie uitgesproken om van de “Financieel expert” naar “Partner in business” te groeien. De ervaring tot dusver laat zien dat deze ambitie in de praktijk moeizaam te realiseren is. Dit onderzoek richt zich op verschillende facetten die samenhangen met bovengenoemde ambitie. Daarbij richt het onderzoek zich vooral op de vraag wat de invloed daarbij is van de persoonskenmerken van de medewerkers. De onderzoeksvraag is: Hoe beïnvloeden de persoonskenmerken de ontwikkeling naar “Partner in Business” bij het team Business control binnen de afdeling Financiën bij de provincie Gelderland? Uit het literatuuronderzoek blijkt dat New Public Management (NPM) een belangrijke externe ontwikkelingen is voor de publieke sector. NPM heeft als doel om publieke organisaties meer resultaatgericht, meer gecoördineerd en efficiënter te laten werken. Bij NPM gaat het o.a. om begrippen als resultaatgerichtheid, output en efficiency. Aangezien de controller het management adviseert bij het efficiënt realiseren van de organisatiedoelstellingen is NPM van invloed op de (rol van) de controller. Een verandering in de rol van de controller is ook het gevolg van de veranderingen in de financiële functie. Uit diverse onderzoeken blijkt dat de controllersfunctie zich ontwikkelt van een administratieve, ten behoeve van het top-management controlerende functie, naar een beslissingsondersteunende functie voor alle geledingen van het management. Conijn et al. (2005) beschrijven de ontwikkeling in de financiële functie aan de hand van een denkmodel met daarin vier fasen met de bijbehorende archetypes Scorekeeper, Financial controller, Managementcontroller en Businesspartner. Naast deze ontwikkelingen zijn ook persoonsgerelateerde factoren van invloed op de rol van een controller binnen een organisatie. Vanuit de organisatiepsychologie worden de persoonlijke eigenschappen van mensen dikwijls in vijf verschillende dimensies gevat, ook wel ‘the big five’ genoemd. Het big five factor model gaat ervan uit dat elk persoon in meer of mindere mate de volgende vijf persoonlijke dimensies heeft: Extraversie, Meegaandheid, Zorgvuldigheid, Openheid en Emotionele stabiliteit. De situatie bij de provincie Gelderland is onderzocht aan de hand van een enquête. De enquête is uitgezet bij de 28 Financieel adviseurs met 17 representatieve respondenten. Hieruit blijkt dat de Financieel adviseurs bij de provincie Gelderland voornamelijk activiteiten verrichten die horen bij de rol van Financial controller en in mindere mate die van respectievelijk Managementcontroller, Businesspartner en Scorekeeper. Daarbij beschikken de Managementcontrollers en de Businesspartners meer over de persoonskenmerken Extraversie, Openheid en Emotionele stabiliteit dan de Scorekeepers en Financial controllers. De Scorekeepers beschikken juist het minst over deze drie persoonskenmerken ten opzichte van de andere drie typen controllers. Voor wat betreft de persoonskenmerken Zorgvuldigheid en Meegaandheid laten de resultaten van de enquête geen eenduidig beeld zien in de relatie tot de typen controllers die de Financieel adviseurs vervullen. Op basis van dit onderzoek en met inachtneming van het aantal van 17 respondenten bij de enquête, lijkt er een relatie te zijn tussen de persoonskenmerken van controllers en de rol die zij als controller vervullen. De rol van Businesspartner vraagt blijkbaar om een hoge mate van Extraversie, Openheid en Emotionele stabiliteit. Voor de provincie Gelderland betekent dit concreet dat bij de gewenste ontwikkeling van Financieel expert naar Partner in business rekening gehouden moet worden met de persoonskenmerken van de Financieel adviseurs. Hierdoor kan er een goede aansluiting tot stand worden gebracht tussen de controller als persoon en zijn/haar controllersrol binnen de organisatie. Kortom; de juiste persoon op de juiste plaats.

Sociodrama as a criative learnig strategy in business

Sociodrama is a learning process focused on solutions for human relationship problems. It offers the opportunity for groups to clarify values and review behaviors, practicing new spontaneous and creative attitudes. The objective of this work is to analyze and discuss how sociodrama can be used as a methodological strategy for cooperative education in business administration. More specifically, to show how sociodramatic sessions can be used in different organizational contexts and to discuss how sociodramatic interventions foster creativity and change in the learning process between the main facilitator and other actors involved. To reach those objectives, three experiences are presented in the paper. The situations here presented show that the same technique, used with different groups, is a creative way to intervene and work with groups. It can serve critical thinking and group bonding, can foster motivation or help a group clarify values and define priorities.

An Investigation into the Use of Computer-based Simulation Games for Learning and Teaching in Business Management Courses

Computer-based simulation games (CSG) are a form of innovation in learning and teaching. CGS are used more pervasively in various ways such as a class activity (formative exercises) and as part of summative assessments (Leemkuil and De Jong, 2012; Zantow et al., 2005). This study investigates the current and potential use of CGS in Worcester Business School’s (WBS) Business Management undergraduate programmes. The initial survey of off-the-shelf simulation reveals that there are various categories of simulations, with each offering varying levels of complexity and learning opportunities depending on the field of study. The findings suggest that whilst there is marginal adoption of the use CSG in learning and teaching, there is significant opportunity to increase the use of CSG in enhancing learning and learner achievement, especially in Level 5 modules. The use of CSG is situational and its adoption should be undertaken on a case-by-case basis. WBS can play a major role by creating an environment that encourages and supports the use of CSG as well as other forms of innovative learning and teaching methods. Thus the key recommendation involves providing module teams further support in embedding and integrating CSG into their modules.

Management of Customer Co-development in Business-to-Business Markets

Management of customer co-development means involving customers in the development of new products and services, and coordinating the process. In business-tobusiness markets, customer co-development enables the development of innovations that better match customer needs and strengthens customer relationships. However, close collaboration with customers can hamper the innovativeness of new products and lead to overly customized solutions. Therefore, the management of co-development is crucial to its success. Yet the existing research on management of co-development has mainly focused on selecting the right collaboration partners, and the field lacks understanding on how to manage the tensions inherent in customer co-development. The purpose of this thesis is to increase understanding on the management of the codevelopment. The thesis is divided into two parts. The first comprises the literature review and conclusions for the whole study, and the second presents four publications. From the methodological perspective, the research papers follow exploratory qualitative research design. The empirical data comprise interviews with 60 persons, representing 25 different organizations, and a group of 11 end users. The study conceptualizes management of customer co-development in three dimensions 1) relational co-development processes, 2) co-development challenges and paradoxes, and 3) internal customer involvement processes. The findings contribute to the customersupplier relationship, innovation, and marketing management literatures by providing a framework on supplier-customer co-development, addressing co-development paradoxes and their management processes, and suggesting practices for customer involvement. For practitioners, the findings provide tools to manage the challenges related to codevelopment with customers.

Diagnosis of Student’s Attitudes towards Mathematics in the First Year of Three Graduate Programs in Business Administration

The objective of this research was to determine the student’s attitudes towards Mathematics at the beginning of their graduate studies in Business Administration. The study used an exploratory, non-experimental, cross-sectional design. The instrument used was a questionnaire based on willingness, confidence, utility, motivation and anxiety with Likert questions. The study concluded that students have a negative attitude towards Mathematics; it is considered as a useful but difficult discipline and, for that reason, students show anxiety and lack of confidence when applying mathematical procedures.

Guidelines for partnering /

Includes IDOT's Construction Memorandum No. 99-4 entitled: Contract changes, articles 104.02 and 109.04, effective March 1, 1999.

What’s in a handshake? Exploring business-to-business relational exchange

Despite its importance in the development of competitive advantage, attempts to unify diverse classifications of business-to-business relational exchange have been largely unsuccessful. We used 18 semi-structured, in-depth interviews with managers from a wide range of industries to explain the business-to-business relational exchange construct. Analysis of the data revealed that business-to-business relational exchange comprises five key dimensions. These are communication, compatibility, commitment, trust and power symmetry. The research highlights the importance of personal interaction in business relationships and provided additional insights into the importance of affective commitment. In addition we reveal a number of negative consequences of affective commitment, which have been previously unexplored. A new conceptual model of business-to-business relational exchange is presented, which synthesises these findings and directs future research.