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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
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The research aims to highlight the role of transformational digital leadership in promoting innovation and social responsibility, as it has an impact on raising customer satisfaction and employee loyalty during digital transformation. Based on a systematic review of 37 studies between 2019 and 2025, it showed that innovative leaders who combine creative empowerment and digital ethics make social responsibility a competitive advantage. The study recommends developing a digital value framework that supports rapid market and societal response and promotes sustainable leadership.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 84-93
DOI: 10.24387/CI.SI.2025.3.14
INCREASING COST EFFICIENCY IN THE COTTON SPRAYING PROCESS
This study compares the cost and environmental impacts of precision agriculture with conventional mechanization, focusing on cotton spraying optimization in an Uzbek farm. Precision technologies such as auto-steering, variable-rate application, and low-volume spraying enable more efficient use of chemicals, water, and fuel, reducing operational costs and increasing yields. The results suggest that precision farming leads to significant cost savings and water usage reduction, while improving overall sustainability and environmental efficiency. Precision agriculture not only enhances economic performance but also contributes to sustainable farming practices, offering long-term benefits. The study concludes that precision agriculture is an economically viable and environmentally friendly solution, requiring skilled operators and long-term evaluation
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 76-82
DOI: 10.24387/CI.SI.2025.3.13
PERCEPTION OF SELF-SERVICE CHECKOUTS IN HUNGARY
The study investigates consumer acceptance of self-service checkouts (SSCs) in Hungary, analyzing responses from over 10,000 participants to identify demographic and psychological factors influencing their use. The results show a clear preference for SSCs among younger, educated, and urban residents due to perceived efficiency and autonomy. However, a substantial segment of the population, particularly older and less tech-savvy individuals, resist using SSCs, citing a lack of personal interaction and technological challenges. The study emphasizes the need for retailers to maintain a balance between self-service and traditional checkouts to cater to the diverse preferences of their customer base, suggesting that a thoughtful integration of technology could enhance customer satisfaction without alienating those uncomfortable with digital transitions.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 65-75
DOI: 10.24387/CI.SI.2025.3.12
HOW SCIENCE WILL EVOLVE IN THE FUTURE
This article explores projected scientific advancements and transformations expected in the coming decades. It examines how evolving technologies, interdisciplinary research, and global collaboration will reshape scientific inquiry and its impact on society. We will investigate the ways scientific disciplines are merging, the rise of artificial intelligence, the revolution in quantum computing, and the changing role of medicine, environment, and space exploration. The article also highlights the ethical, social, and practical implications of this evolution.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 62-64
DOI: 10.24387/CI.SI.2025.3.11
STUDY OF THE QUALITY OF ACCOUNTING OF FAMILY BUSINESSES IN HUNGARY
In this paper, we investigate the accounting quality of family firms within the Hungarian domestic SME sector between 2017 and 2022. We use data from direct industry competitors and from leading industry competitors of these firms in separate comparisons. We group these observations by control samples to refine some observations both technically and methodologically. The findings of the research indicate that there are differences in the accounting quality of domestic family SMEs, their direct representative industry competitors, and industry leading enterprises, which can be identified over the business years and business cycles of the research. However, these differences cannot be characterised as statistically significant based on the multivariate regression model measuring accounting quality in the domestic accounting environment, only partially for the sample and control sample 1, which do not show any persistent detectable trends.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 57-61
DOI: 10.24387/CI.SI.2025.3.10
THE PSYCHOLOGY OF FINANCIAL DECISION MAKING
The central element of our research is to explore the close relationship between financial decision making and emotions and psychological factors. In the field of modern finance, in addition to the model of rational decision making, the role of emotions and cognitive biases, which often change investor behavior, is receiving increasing attention. The aim of our research was to shed light on these factors, with a particular focus on self-confidence, emotional intelligence, and risk-taking propensity, and to examine how they influence investors’ decisions.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 52-56
DOI: 10.24387/CI.SI.2025.3.9