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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

ECONOMIC SHOCKS AND THEIR IMPACT ON CORPORATE FINANCIAL INDICATORS: EMPIRICAL ANALYSIS IN HUNGARY

The study examines the impact of different economic shocks on corporate financial indicators. It uses a dataset of 4396 observations to assess the strength and significance of the relationship between different economic shocks and key financial indicators such as liquidity, solvency and profitability. The analysis reveals that recessionary exogenous shocks are the most common and are significantly associated with a number of financial indicators. The results suggest that while most financial indicators show weak correlations with economic shocks, some, such as ROA and wage levels, show medium sensitivity. These insights can help firms in strategic planning and risk management during economic downturns.
XII. évfolyam 2024. Special Issues 1. 51-58
DOI: 10.24387/CI.2024.1.9

THE IMPACT OF BANK REPUTATION ON BANK CHOICE AND LOYALTY IN THE SME SECTOR

The research named „The impact of bank reputation on bank choice and loyalty in the SME sector” seeks to answer the question of which factors are impacting the decision of the SMEs while choosing its account management bank. In addition, the study focuses on assessing the satisfaction with their current core banking partner. Focusing especially on bank reputation factor. To understand the issues mentioned above, the responses to the questionnaire survey are decisive, which are presented by using diagrams, statistical methods and the SPSS program. The answers which we gained from analyzing the questionnaire are used to explain the different possibilities. All in all, it explores, quantifies and analyzes the circumstances under which the SME make decision to use the account management services at a certain commercial bank. As results we discovered correlation between the bank reputation and customers loyalty, customer satisfaction and the term of banking relations.
XII. évfolyam 2024. Special Issues 1. 45-50
DOI: 10.24387/CI.2024.1.8

EXAMINING THE RESILIENCE OF HUNGARIAN FAMILY ENTERPRISES USING AN ECONOMIC RESILIENCE MODEL FOR 2020-2022

This paper examines the relationship between the economic resilience of Hungarian family small and medium-sized enterprises, their direct industry competitors and leading industry enterprises in the context of the economic downturn, inflationary pressures and the initial period of the Russian-Ukrainian war between 2020 and 2022. The findings of the study, based on empirical evidence, indicate a correlation between the economic resilience of the samples over the period under examination, albeit a weak one. Further analysis of the data suggests that the industry competitors in the lead demonstrated the greatest economic resilience in terms of the distribution of their respective sample sizes. It is noteworthy that over the period under consideration, a considerable proportion of the main activities and enterprises exhibited sustained growth, with only a limited number of cases of sustained or persistent decline.
XII. évfolyam 2024. Special Issues 1. 40-44
DOI: 10.24387/CI.2024.1.7

ARTIFICIAL INTELLIGENCE IN HIGHER EDUCATION: IMPLICATIONS FOR WORKING CAPITAL AND FUTURE WORKFORCE PREPAREDNESS

Integrating artificial intelligence (AI) in higher education transforms teaching and learning processes, enhancing students’ and instructors’ soft skill development, motivation, and overall performance. This study explores the impact of AI on higher education, drawing on empirical research and analysis of AI’s role in university settings. The research reveals that AI is revolutionizing education through personalized learning experiences, administrative automation, and increased student engagement. However, challenges remain in aligning university curricula with industry demands, particularly in finance, accounting, economics, and business management. To address this, the study emphasizes the importance of integrating AI courses across disciplines, providing instructor training, and fostering industry collaborations to offer practical, real-world AI education. By doing so, higher education institutions can equip students with the skills and knowledge needed to navigate the evolving job market and technological advancements ethically and competently.
XII. évfolyam 2024. Special Issues 1. 33-39
DOI: 10.24387/CI.2024.1.6

LET’S START AGAIN TOMORROW: A RAPID REVIEW ON PROCRASTINATION

Procrastination is the most common and problematic behavior we witness today. Procrastination, whether at work or studying, affects motivation and performance. In this article, we conduct a rapid review of the published literature on the topic by carefully selecting articles that address procrastination, its drivers, and its impact on performance in work and academic life. The purpose of this paper is to study the performance-deteriorating effect of procrastination on efficiency in the workplace and the education sector. In the review, a total of 8 studies were selected based on the PRISMA guidelines, which include a number of factors related to procrastination in the performance of both professionals and students and influence self-esteem, presence stress and emotional intelligence. Decision-makers in both the corporate and educational sectors need to raise awareness of this phenomenon and provide employees and students with ways to combat it, which will lead to better performance and well-being at work and school, which will indirectly impact it also affects work-life balance.
XII. évfolyam 2024. Special Issues 1. 20-27
DOI: 10.24387/CI.2024.1.4

AN ANALYSIS OF THE EFFECTS OF CHANGES DUE TO ACCOUNTING DIFFERENCES BETWEEN THE HUNGARIAN ACCOUNTING STANDARDS AND IFRS BASED ON THE FINANCIAL STATEMENTS OF COMPANIES LISTED ON THE BUDAPEST STOCK EXCHANGE

This study examines the impact of the mandatory transition to the International Financial Reporting Standards (IFRS) to prepare consolidated and individual reports through the examples of reconciliation differences between the financial statements of companies listed on the Budapest Stock Exchange in Hungary in 2005 and 2017. This study examines the reconciliation items disclosed by joint stock companies in order to compare different income statements under IFRS. Content and frequency analyses were used to identify the reconciliations in the IFRS annual financial reports in the comparative periods of 2005 and 2017. In the transition to individual reporting, companies did not provide more reconciliation information compared to the periods at the consolidated level. The most frequent reconciliations in 2005 were related to the accounting of deferred tax, fair value and goodwill amortization, and in 2017, the most frequent reconciliations were also related to the accounting of deferred tax, depreciation of assets and dividends.
XII. évfolyam 2024. Special Issues 1. 13-19
DOI: 10.24387/CI.2024.1.3