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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

THE ABSENCE OF CONTROLLING AS A SEPARATE ORGANISATIONAL UNIT IN BUSINESS ORGANISATIONS

Today, when the economic environment is characterised by constant change and uncertainty, the area of controlling is particularly important. This is particularly true for small and medium-sized enterprises where the organisational structure and the associated controlling processes are not, or only partially, adapted to the growth in turnover. Given the large number of firms of this size in today’s economy, the relevance of the issue raised is high for firms in the market. We have analysed, as a case study, the operational processes of such a company, its interfaces with its suppliers, subcontractors and customers. The picture that emerges shows that changes in operations, whether for the better or for the worse, are largely influenced by the mindset and culture of the owner, as well as by the responsible managers.
XII. évf. 2024. SPECIAL ISSUE1 1-5

A cikk befogadásra került, a Magyar Agrár- és Élettudományi Egyetem Gazdaság- és Regionális Tudományok Doktori Iskola kérésére lett előzetesen megjelenítve (Phd eljáráshoz)

FOREIGN DIRECT INVESTMENT AND NATURAL RESOURCES OF RUSSIA (BEFORE COVID-19)

Many studies show that foreign investment is one of the most important sources for smart money, and from a productivity perspective, foreign direct investment is the most beneficial. Productivity tends to grow due to innovations brought by foreign investment in both manufacturing enterprises and business structure. An additional benefit of foreign direct investment is associated with an increase in the productivity of only the companies receiving these investments, but also of other firms in the same country. As international experience shows, investment is one of the most important factors in the economic prosperity of any country. Despite the importance of foreign direct investment, the issue of attracting them in recent years in Russia has practically dropped out of the agenda as irrelevant. The drop is usually attributed to geopolitical risks, primarily sanctions. However, domestic problems that restrict foreign investment play no less important role than external restrictions. These include unjustified criminal prosecution of investors, and direct restrictions on the participation of foreign investors in an increasing number of strategic assets, and the unpredictability of domestic economic policy. This study shows that for the countries such as Russia that are abundant with natural resources, foreign direct investment highly related to the latter. Moreover, FDI in both directions is connected to natural resources of the country. Outward FDI mainly is carried out by Russian MNCs in energy sector whereas foreign investors’ interest is focused on mining and quarrying. However, natural resources are highly protected by the state.
2023. SPECIAL ISSUE 2 60-65
DOI: 10.24387/CI.2023.SPECIAL ISSUE 2.11

TRANSFORMING BUSINESS OPERATIONS WITH LARGE LANGUAGE MODELS: USE CASES AND STRATEGIES

Large language model based artificial intelligence has the potential to transform businesses operations. Currently the most common use cases are automating routine tasks, workflow assistance, supplementing education, generating summaries and supporting various marketing tasks. By improving data processing, large language models can greatly enhance information systems, allowing for better decision-making and faster response times. Improved data utilisation enhances management control, enabling companies to better manage their resources and achieve their strategic goals.
2023. SPECIAL ISSUE 2 56-59
DOI: 10.24387/CI.2023.SPECIAL ISSUE 2.10

A DECADE OF CONTROLLING AND FUTURE DATA-BASED OPPORTUNITIES IN THE HUNGARIAN PUBLIC SECTOR CONTROLLED INPATIENT HEALTHCARE INSTITUTIONS

The last decade has seen a paradigm shift in the operation and management of public health institutions. Only a controlling system adapting to the changing information needs of management accounting can keep pace with the dynamics of the changing legal environment. Following the pandemic, the ability to accurately identify the costs of each task is a precondition for operations adapting to the territorial development of health care. This study describes the development and the main elements of the tool system for calculating and accounting for the costs of a system of tasks to support the new requirements. Readers will get to know the current situation of the sector and gain insight into the main direction of future development, primarily from the processing of materials based on contemporary literature, domestic and European legal sources, as well as specifications related to professional healthcare methodology.
2023. SPECIAL ISSUE 2 51-55
DOI: 10.24387/CI.2023.SPECIAL ISSUE 2.9

DO DEVELOPING FINANCIAL SERVICES AFFECT CORRUPTION?

The study examines the relationship between the perception of corruption and financial inclusion, that is, the prevalence and use of modern financial services. The authors use Transparency International’s corruption index and the World Bank’s Global Findex database of financial inclusion. Based on the time series data of Hungary and Mexico between 2009-2022, statistical methods are used to examine the evolution of performance. First, they compare data by geographic region. The countries are then classified into clusters, and then the results of Mexico and Hungary are analysed. Based on the results, the authors did not find a direct correlation between the financial culture and the reduced perception of the severity of the corruption problem in the examined period.
2023. SPECIAL ISSUE 2 47-50
DOI: 10.24387/CI.2023.SPECIAL ISSUE 2.8

INTERNATIONALIZATION IN HIGHER EDUCATION: A SYSTEMATIC METHODOLOGICAL REVIEW

According to Chong et al, (2021) a systematic methodological review is an elaborate secondary research process based on synthesis which involves analysis and summarizing of methodological practises used in a specific substantive research topic. As Munn, Stern, Aromataris, Lockwood, & Jordan, (2018) postulates, the process of systematic methodological reviews aims at investigating and analysing any methodological concerns of a give research topic and mostly critiques the design based evidence synthesis, conduct and review of the research. Systematic reviews offer the best method comprehensively collate, examine and synthesize a body of literature. This systematic review focused on twenty-two articles on Internationalization Strategies and globalization in higher education which were identified through a comprehensive PRISMA process. This review examines the types of research approaches used, data collection methods, and data analysis techniques and summarizes in findings the the most commonly used methodologies in internationalization in higher education research, most preferred method scholars use for research on internationalization in higher education with justifications of choosing one methodology among available options.
2023. SPECIAL ISSUE 2 41-46
DOI: 10.24387/CI.2023.SPECIAL ISSUE 2.7