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
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
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
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 AND HUMAN RESOURCE DIVERSITY RETENTION MANAGEMENT STRATEGIES: A LITERATURE REVIEW
The rising number of international students and staff working globally in the current decade can be attributed to the various internationalization strategies that various public and private employers, have put in place to achieve globalization goals. The presence of international human resource capital on the other hand in the global human resource sector is a significant indicator that retention management strategies are being practiced by employers across the board. During their study period in foreign universities, most international students engage in part-time jobs which retain them after their studies through a work permit strategy among others. This review sought to discover and review the retention management strategies that employers utilized in managing and retaining the international human resource capital often brought to their disposal by higher education. It will contribute to the existing body of knowledge on Internationalization and human resource management retention. This review involved relevant scholarly articles on internationalization, employability, and diversity retention management. The outcome recommends the provision of; a robust and effective selection and hiring process, a safe and conducive job environment, full support from top management, humane treatment, collaboration, cultivation of a multicultural atmosphere, training and, development, financial incentives, and benefits, job enrichment initiatives, career development, equal access to promotion opportunities, flexible work opportunities, performance appraisals, and job evaluations, equal opportunities, opportunities to explore side jobs unlimited access to family-friendly benefits to all the multicultural staff.
2023. SPECIAL ISSUE 2 33-40
DOI: 10.24387/CI.2023.SPECIAL ISSUE 2.6
The purpose of the study is the presentation and examination of the views and perceptions on the implementation of Industry 4.0 processes and mechanisms in Hungary. The qualitative research attempts to explore 1) how managers deal with information regarding Industry 4.0, and how the information assists them in the introduction of the elements of the Industry 4.0. 2) what are the implementation and hindering factors of Industry 4.0 tools within the framework of SMEs. 3) how managerial motivations and attitudes related to Industry 4.0 influence the introduction of the topic within the company. In order to answer the research questions, we conducted a total of 8 semi-structured interviews in the spring of 2022. Due to the small number of items, our research results cannot be generalized, they are only valid for the test sample. The following answers can be given to our research questions: a, domestic companies primarily acquire information about Industry 4.0 at Hungarian professional events, workshops, and internet portals; the implementation of industry 4.0 is mostly hindered by the lack of financial resources; the leader must be fundamentally open-minded to both professional innovations and technological changes.
2023. SPECIAL ISSUE 2 27-32
DOI: 10.24387/CI.2023.SPECIAL ISSUE 2.5