Főszerkesztői köszöntő

Tisztelt Olvasó!

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

CUSTOMER ADAPTION AND DECISION-MAKING MECHANISMS IN OMNICHANNEL RETAIL

What is fundamentally different about seamless integration of consumers across multiple touch points and devices? Essentially, the difference is that a company needs to track the same consumer across multiple channels. However, if firms were to manage each consumer separately in a single channel, they would only need to track the consumer within that channel. In contrast, omnichannel marketing by its very nature requires firms to have unimaginable consumer tracking capabilities. Data integrity issues are at the frontier of challenges within omnichannel marketing. Though often omnichannel is viewed primarily in terms of the challenges of integrating channels and managing across channels rather than managing channels separately, to do this firms need to address questions of consumer data integrity across the variety of data touchpoints and channels they manage. Current technological developments allow customers to buy products on a variety of online platforms. It is recognised that consumers have different shopping behaviours when searching for information, evaluating alternatives and deciding to buy products and services using different channels (online and offline) at the same time, which changes their shopping behaviour.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 1. 87-91
DOI: 10.24387/CI.SI.2025.1.12

THE ROLE OF FINANCIAL METRICS IN ASSESSING FAMILY BUSINESS PERFORMANCE: A COMPREHENSIVE STUDY

This study examines the key measures used by family businesses to evaluate their annual financial performance, with a specific focus on their evolution in the last two decades and relevance over time especially in periods of financial instability. We conducted three significant methodological types to provide valuable insights about the findings. First, a historical analysis from twenty previous studies of five financial metrics including, ROA, ROE, ROS, sales growth, and Tobin’s Q, were examined between 2000 and 2022. Then, we performed qualitative research through semi-structured interviews with five Lebanese family business managers to gather perspectives about the performance measures applied in their family businesses, primarily in the last five years, followed by classifying these businesses based on the KPMG four-profile business model. Significant findings reveal continuous reliance on traditional measures such as ROA, ROE, and sales growth among family families. Results highlight the importance of family businesses’ governance, generational dynamics, and strategic priorities to adapt their future performance evaluation practices to balance legacy preservation with modern financial demands, ensuring growth and stability in uncertain environments worldwide.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 1. 81-86
DOI: 10.24387/CI.SI.2025.1.11

EXPLORING THE IMPACT OF GLOBALIZATION ON THE ENVIRONMENTAL PERFORMANCE OF VIETNAMESE SMES

This study investigates the determinants influencing the environmental performance (EP) of Vietnamese SMEs, focusing on internal factors such as human resources (HR), innovation and technology (IT), financial access capacity (FAC), marketing (MAR), environmental governance capability (EGC), and business culture (BC). The research also explores the moderating role of globalization (GB) on these relationships, using partial least squares structural equation modeling (PLS-SEM) on survey data collected from Vietnamese SMEs. The results indicate that HR, FAC, and IT are the most critical drivers of EP, with GB significantly amplifying their impact. EGC also plays a meaningful enabling role, while MAR and BC demonstrate more complementary effects. Notably, the indirect influence of GB on MAR and BC is statistically insignificant, highlighting the limited moderating role of GB on these factors. This study contributes to the growing body of knowledge on SME environmental performance by examining the interplay between internal factors and globalization, particularly in the context of Vietnam’s growing integration into the global economy.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 1. 73-80
DOI: 10.24387/CI.SI.2025.1.10

IMPACT OF THE INTRODUCTION OF IFRS 9 ON ENTITIES ENGAGED IN OTHER FINANCIAL ACTIVITIES

The introduction of the new International Financial Reporting Standard 9 has brought significant changes to the valuation of financial assets and liabilities. The objective of this research is to explore the impact of this on companies engaged in other financial activities in Hungary. During the study, I analysed the financial statements of twelve financial companies, examining the manner of transition to the new standard and its consequences. The data were processed and the valuation methods under the old and the new standard were compared. The analysis showed that most companies reported financial liabilities at amortized cost, while financial assets were typically reported at fair value. However, during the transition, it was not always clear why companies had chosen the model. Further research is needed to explain this in detail.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 1. 66-72
DOI: 10.24387/CI.SI.2025.1.9

A MULTI-DIMENSIONAL ANALYSIS OF FOOD SECURITY IN KYRGYZSTAN: INTERSECTION OF ECONOMIC, POLITICAL, AND ENVIRONMENTAL CHALLENGES

This study investigates the driving forces behind food insecurity in Kyrgyzstan, focusing on economic, environmental, and political factors. Economic constraints, including GDP per capita, inflation, and income inequality affected the accessibility and affordability of food. Environmental challenges, such as climate-induced extreme weather events and uneven water distribution, negatively affect agricultural productivity and livelihoods. Additionally, political instability and governance issues obstruct effective policy formulation and development. Through the analysis of economic indicators such as GDP per capita, inflation, and income inequality, alongside political stability and environmental variables like temperature and precipitation patterns, this research reveals that economic inequality and environmental stressors significantly impact food security outcomes. Political stability moderates the influence of these factors but remains an essential component of effective food security strategies. The findings highlight the need for integrated approaches that address these interrelated challenges. Recommendations include consolidating small agricultural enterprises, promoting sustainable farming practices, enhancing rural economic development, and improving governance structures.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 1. 56-65
DOI: 10.24387/CI.SI.2025.1.8

AN OVERVIEW OF NON-PROFIT ORGANIZATIONS ACROSS HUNGARY

This paper aims to present a wide range of examining the research concerning Non-Profit Organizations in Hungary. Starting with a review of the civic society’s theories relevant to this field, encountering various essential definitions to clear the concept, exploring through the phenomena among the European Union in general defining their mission, motives and tools , in addition to shedding light on the Hungarian Non-Profit Organizations in depth by performing trend analysis to reveal the time series changes using M-K test as a non-parametric approach as well as applying the Sen’s slop method to encounter the trend magnitude. This study examines the financial sustainability of NPOs by calculating the differences between their income and expenditure, provides an overview of multiple variables related to these organizations such as Number of NPO, Expenditure, Revenues, Employees in NPO sector and Number of volunteers. This paper also highlights the emergence of NPOs sector in Hungary between 2003-2023, as well as evaluating their performance on a county scale with providing a spatial distribution and clearing the average revenue of NPOs in Hungary.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 1. 46-55
DOI: 10.24387/CI.SI.2025.1.7