XIII. ÉVF. 2025. Special issues3

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

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

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

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

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 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

Access to funding and the level of indebtedness are crucial factors in the financial operations of businesses. Among medium and large enterprises in Hungary, there are observable differences in capital structure and debt service depending on the gender composition of corporate leadership, as reflected in financial characteristics and indicators. This research highlights that such differences are more attributable to variations in risk sensitivity rather than structural barriers. Nonetheless, it remains a fact that even the largest female-led enterprises tend to be smaller in size and exhibit significantly lower financial exposure than their male-led counterparts.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 45-51
DOI: 10.24387/CI.SI.2025.3.8

This study examines the economic role of data assets, highlighting that in the digital economy, data have become a new type of resource, providing companies with competitive advantages and efficiencies. The authors analyze data asset management based on microeconomic theories, focusing on market structures, cost-benefit analysis, and regulatory issues. The analysis shows that data management involves significant initial and operational costs, but with the right strategies, the benefits can be maximized. The dynamics of state regulation and market competition significantly influence the commercialization and utilization of data assets. Effective data asset management, approached from a microeconomic perspective, can yield strategic advantages and sustainable economic growth if companies also consider technological, legal, and ethical factors.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 40-44
DOI: 10.24387/CI.SI.2025.3.7

Chemical pest control is essential in cotton cultivation but traditional uniform-dose spraying leads to excessive pesticide use, environmental damage, and economic losses. This study introduces a fuzzy logic-based system that optimizes pesticide spraying by adjusting the dose based on the plant’s growth stage and canopy coverage. The system was tested on a 50-hectare cotton field, resulting in a 30-35% reduction in pesticide use compared to traditional methods, while maintaining pest control effectiveness and crop yield. The fuzzy logic system offers a flexible, cost-effective solution, reducing pesticide use without compromising efficiency. Its adaptability to real-time conditions makes it a valuable tool for precision farming, contributing to more sustainable agricultural practices.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 34-39
DOI: 10.24387/CI.SI.2025.3.6

Cultural contexts shape the participation of women in corporate leadership and entrepreneurial sectors in markedly different ways. Moreover, the level of female business activity demonstrates notable variation across economic regions. From a macro perspective, both leadership empowerment and entrepreneurial self-actualization may be subject to gender-related constraints. These constraints often stem from prevailing societal stereotypes and traditional private life roles, thereby limiting the extent to which women can contribute to business performance and broader economic outcomes.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 28-33
DOI: 10.24387/CI.SI.2025.3.5

The aim of this study is to provide a comprehensive overview of the methodological frameworks, outcomes, and challenges associated with the scientometric analysis of the Greiner model. The study focuses on three main dimensions: the analysis of citation networks and co-citation relationships, thematic clustering using the LDA method, and the examination of cooperation networks. The application of scientometric methods to the analysis of the Greiner model enables a thorough exploration of the model’s scientific impact, theoretical connections, thematic trends, and adaptation possibilities in a complex manner.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 24-27
DOI: 10.24387/CI.SI.2025.3.4

The article examines the relationship between financial reporting and corporate governance and its impact on corporate performance, highlighting the fundamental effects that have a significant impact on the functioning of modern companies. The research aims to explore how different stakeholders, such as shareholders, creditors and regulators, influence the quality of financial reporting and the evolution of corporate governance. The paper highlights the importance of the fact that the often divergent interests of managers and owners can generate agency costs, the extent of which owners seek to minimise by demanding reliable and timely financial information from management. In addition, the research also addresses the role of creditors, who also contribute to ensuring greater transparency for companies, as they require detailed financial statements when competing for finance. This situation also has a significant impact on corporate governance practices, as in many cases lenders want to control the financial decisions of companies and therefore require regular financial and management information. The article also highlights the growing role of CSR (corporate social responsibility) and ESG (environmental, social and governance) expectations in the evolution of financial reporting as companies respond to social, environmental and ethical expectations. These expectations impact not only on companies’ reputations but also on their long-term financial performance, as investors and other stakeholders increasingly look for responsible companies that transparently communicate their long-term management objectives. Ultimately, the article also highlights the need for companies to not only comply with legal obligations through the development of their financial reporting, but also to consider the needs and expectations of various stakeholders, thereby contributing to the increasing level of corporate responsibility in the modern business environment.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 18-24
DOI: 10.24387/CI.SI.2025.3.3

Strategic Financial Controlling (SFC) plays a vital role in aligning financial activities with an organization’s long-term objectives. It ensures that there is no disconnect between strategic planning with financial oversight, an ensures that resources are allocated efficiently and performance is tracked against strategic goals. Changes in the global business environment have become more volatile making a shift in the SFC function, shifting it from traditional financial monitoring to a more strategic, forward-looking role (Becker, Mahlendorf, Schäffer, & Thaten, 2022). Current trends in SFC are strongly influenced by digitalization and sustainability imperatives. These trends have made companies to include Environmental, Social, and Governance (ESG) factors into strategic financial planning, moving beyond pure profit metrics to consider long-term societal impact and corporate responsibility (PwC, 2023). Non-financial factors that drive value like innovation capability, customer experience, and workforce engagement have also been recognised for their strategic relevance and integrated into the financial strategy (Deloitte, 2022). The integration of artificial intelligence (AI) and predictive analytics in business evaluation has enabled organizations to access large amount of data to anticipate trends, model scenarios, and support strategic decisions. The use of AI in financial controlling is accelerating the transition from descriptive to predictive and prescriptive analytics. Enterprise Resource Planning (ERP) and Business Intelligence (BI) tools now allow for real-time forecasting, dynamic budgeting, and improved risk assessments (Gartner, 2023). Due to these advancements, the controller’s role has been evolving into that of a strategic business partner with focus on long-term value creation (CIMA & AICPA, 2021). Despite these advancements, several challenges such as data quality, ethical AI governance, system integration, and the need develop new professional competencies among the financial profession prevent the full adoption of AI and ESG principles in financial controlling (World Economic Forum, 2023). Leadership in the organization continue to face challenges in prioritization among the ESG objectives with short-term objectives (KPMG, 2022). To address these complexities, frameworks like the Balanced Scorecard and models such as Customer-Based Corporate Valuation (CBCV) are being used to link intangible drivers to measurable financial outcomes (Gupta, Lehmann, & Schulze, 2021). These shifts indicate that SFC is not only adapting to but also enabling the strategic transformation of modern enterprises.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 13-17
DOI: 10.24387/CI.SI.2025.3.2

This research investigates the relationship between sustainability and accounting quality, as well as the direction of this relationship. The analysis focuses on the decline in accounting quality related to earnings management and performance scores derived from the ESG (Environmental, Social, and Governance) assessment frameworks. The final sample includes 126 US companies listed on NASDAQ and NYSE stock exchanges, selected after methodological screening. A detailed and methodological analysis of the accounting and sustainability data of these randomly selected companies from 2018 to 2024 shows a negative relationship using correlation and regression analysis between earnings management and ESG performance for all variables analysed, except for 2023. This negative correlation is statistically significant for each year with a significant correlation, and the R² values indicate that the explanatory power of the models is moderate.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 2-12
DOI: 10.24387/CI.SI.2025.3.1