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A CONTROLLER INFO-val egy új, hiánypótló tudományos igényű szakfolyóiratot tart a kezében. Hiánypótló mert, a papíralapú szakfolyóiratok piacán jelenleg a controlling témakörben hasonló folyóirat nem igen található.

A szakfolyóiratunk elnevezésében egyrészt a Controller szakterület módszertani és gyakorlati tevékenységeire utalnánk, másrészt az Info kifejezéssel a controlling koordinatív jellegének megfelelően – mint, „információ adó-vevő” – nyitnánk a controlling által közvetlenül érintett szakterületek így, az irányítás különböző szintjei, a pénzügyi számvitel, valamint a szervezeti controllingrendszer integráns részrendszerei (humánerőforrás gazdálkodás, a minőségügy, a környezettudatos gazdálkodás, a logisztika, a marketing és a K+F innováció,) felé.

Ajánló a legfrissebb lapszámból

BOOK REVIEW: PIKETTY, T. (2024). NATURE, CULTURE, AND INEQUALITY: A COMPARATIVE AND HISTORICAL PERSPECTIVE

Thomas Piketty’s Nature, Culture, and Inequality: A Comparative and Historical Perspective (2024) offers an analysis of inequality from historical, cultural, economic and environmental perspectives. Referring to the World Inequality Database and history, Piketty examines distribution of income, wealth and welfare across Europe, Middle East and South Africa. Author argues that inequality is not a natural process. It is a result of the choices of institutions, ideologies and people. Some other topics such as history of taxation, progressive redistribution and welfare state also included in the further chapters of the book. The last chapter of the book focuses on environmental inequality, focusing on carbon emissions and a globalized action for climate change. The book includes lots of comparative evidence as well as arguments, but it leaves empty spots on practical policy measures especially for taxation and environmental management. The target audience of the book is academics and researchers that seek data-driven perspective on historical roots and modern challenges of inequality.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 75-76
DOI: 10.24387/CI.SI.2025.2.13

THE RESEARCH ONION APPLIED: A LAYERED METHODOLOGY FOR A DOCTORAL CASE-STUDY PROGRAM

This article presents a hands‑on use of the Research Onion and argues that it is more than a pedagogical sketch: it is a decision grammar for research design. I first condense the Onion’s layers – research philosophy, theory‑building approach, method choice, strategy, time horizon, and techniques – into an actionable map. I then show, step by step, how these choices were implemented in a doctoral study that examines recurring management‑control patterns in firms located in Adizes’ Prime lifecycle stage. Throughout, the emphasis is on coherence: each layer must make sense on its own and, crucially, align with the others. The contribution is twofold. Substantively, the paper documents a replicable decision pathway that yields a defensible qualitative multi‑case design with abductive reasoning, cross‑sectional timing and interview/document‑based. Methodologically, the article demonstrates how explicit assumptions and quality safeguards (credibility, transferability, dependability, confirmability) can be integrated as design features rather than after‑the‑fact justifications. The result is a transparent blueprint that other scholars can adapt to related management and accounting questions while preserving sensitivity to context and use‑in‑practice.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 72-74
DOI: 10.24387/CI.SI.2025.2.12

CORRELATION ANALYSIS OF FINANCIAL AND ACCOUNTING INDICATORS IN FORECASTING AUTOMOTIVE COMPANIES’ PERFORMANCE

This study investigates the linear relationships between key financial performance indicators Return on Assets (ROA), Earnings per Share (EPS), Return on Equity (ROE), and Profit Margin (PM) and market prices of automotive companies. A robust dataset from the ORBIS database covering the period from 2019 to 2023 served as the foundation for conducting a Pearson correlation analysis. Findings indicated statistically significant yet moderate correlations between the examined financial indicators and market prices. EPS demonstrated the strongest positive relationship with market valuations, reflecting its significance in investor assessments. ROA and PM revealed weaker but still meaningful correlations, highlighting their moderate relevance. ROE showed the weakest correlation with market prices. Additionally, significant intercorrelations among financial indicators themselves were observed. These insights establish a foundational empirical framework beneficial for future advanced predictive analyses within the automotive industry.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 65-71
DOI: 10.24387/CI.SI.2025.2.11

WORK–LIFE BALANCE IN THE ERA OF HOME OFFICE: EXPLORING THE COMPLEX INTERPLAY BETWEEN HOME AND BEYOND

The COVID-19 pandemic accelerated remote work adoption, reshaping work-life dynamics. This study examines its effects on employees’ work-life balance through social, psychological, economic, and long-term productivity factors. Using a mixed-methods approach, 150 employees from 20 countries completed structured questionnaires, and 16 participants were interviewed. Quantitative analysis, including linear regression and ANOVA, showed all four components positively influence work-life balance, with social factors having the strongest effect. Qualitative findings highlighted flexible schedules, technological infrastructure, virtual collaboration, and career development resources, alongside challenges such as reduced social interaction. In conclusion, it is indicated that well-supported remote work arrangements enhance well-being, productivity, and professional growth, offering practical insights for organizational policy and a foundation for future research on sustainable work-life integration in digital environments.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 59-64
DOI: 10.24387/CI.SI.2025.2.10

INDIVIDUAL DIMENSIONS OF CANDIDATE–POSITION COMPATIBILITY: A LITERATURE REVIEW

This study examines candidate–position compatibility and its link to reskilling potential through a conceptual model that distinguishes individual factors (competencies, motivation, prior experience, interpersonal skills) and organizational influences. Using a structured literature review (2000–2025, 35 sources), the paper focuses on individual-level inputs. Findings highlight that competencies—framed by EU and global models—provide systemic foundations for suitability and adaptability. Workplace motivation, particularly intrinsic drivers (autonomy, competence, relatedness), predicts long-term employability. Prior experience accelerates integration when relevant, but diverse careers enhance adaptability and creativity. Interpersonal skills, especially emotional intelligence, consistently outweigh technical knowledge in predicting integration, performance, and commitment. Overall, adaptability, lifelong learning, and transversal skills emerge as key predictors of future success, forming the basis for an evaluation system to assess fit, reskilling needs, or rejection.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 53-58
DOI: 10.24387/CI.SI.2025.2.9

ECONOMIC AND ECOLOGICAL CONDITIONS OF IRAN IN 2010-2022

The article analyses main ecological conditions concerning economic development trends of Iran in period of 2010 – 2022. Iran plays important role either in economic performance of Middle East or in field of crude oil supply for the world market in recent decades. The study focuses on the analysing gas emissions carbon dioxide in some main economic fields, as farming system, manufacturing industries, food consumption and energy sector. Analyse correlations of agricultural gross value-added produced by irrigated agriculture with agriculture value added in percent of gross domestic product, human development index, industry, value added to gross domestic product, changes in number of people undernourished during the latest 3-year average, number of rural populations, total population, growing rate number of urban populations, fertilizers manufacturing emissions carbon dioxide, food household consumption emissions carbon dioxide and finally the energy emissions carbon dioxide. The statistical data used in analyses are coming from World Development Indicators, statistical books based on the national statistical bureaus of Iran.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 47-52
DOI: 10.24387/CI.SI.2025.2.8