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001-es BibID:BIBFORM081068
Első szerző:Fenyves Veronika (gazdasági agrármérnök)
Cím:Examination of the expectations of controllers on the labour market / Veronika Fenyves, Tibor Tarnóczi
Dátum:2019
ISSN:1727-9232 1810-3057
Megjegyzések:In today's globalised and accelerated world, competition between companies has become much more intense. Information, knowledge and speed play an important role in decision making. This means that only companies that have the necessary information and can quickly convert it into organisational knowledge are able to meet the new challenges. The corporate controlling system plays a major role in generating information and thus supporting decision making. Controlling is based on the collaboration between the management and the controller. Controllers' suitability to perform this activity is determined by their professional skills, personality, human qualities and the socio-economic environment in which they work. The purpose of our study is to determine, through a questionnaire survey, what expectations the labour market places on controllers. Our respondents were managers, financial managers and controllers of enterprises and other business organisations. The sample to be processed consisted of 124 completed and evaluable questionnaires. Descriptive statistical methods and principal component analysis were used to process the database. Using these methods, we present the expectations of business leaders and decision-makers on controllers. Expectations include knowledge of accounting, finance, and the given area of business activity. Of personal skills, expected characteristics include the ability to think in context, analytical skills, logical thinking and the ability to perform analytical and creative work.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Corporate Ownership and Control. - 17 : 1 (2019), p. 60-70. -
További szerzők:Tarnóczi Tibor (1952-) (közgazdász)
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DOI
Intézményi repozitóriumban (DEA) tárolt változat
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2.

001-es BibID:BIBFORM076720
Első szerző:Fenyves Veronika (gazdasági agrármérnök)
Cím:The role of the notes to the financial statements in corporate decision-making / Veronika Fenyves, Zoltán Bács, Zoltán Zéman, Elvira Böcskei, Tibor Tarnóczi
Dátum:2018
ISSN:1727-9232 1810-3057
Megjegyzések:For the analyses, we used the notes to the financial statements of companies with Hungarian headquarters, which are regulated by the Accounting Act and which have information-technology services as their primary activity of the business. The primary objective of our research was to examine the extent to which the enterprises investigated fulfill their obligations determined by the Accounting Act to disclose all needed information in the general and informative parts of the notes to the financial statement. The analysis was performed using text mining, and the results were evaluated with non-parametric statistical methods. Based on the analysis, we can state that the investigated companies presented proportionally less information in the general part of the notes to the financial statements as compared to the informative part. However, even the highest frequency did not exceed 70%. Based on the X2 test, we can state that the frequency of occurrence of the majority of information sought using text mining significantly differs by company type, and this difference mostly occurred amongst Ltds and Lps, in favor of Ltds. As a conclusion, it can be deduced that the investigated companies do fully not meet the legal requirements for the information provided in the notes to the financial statements. This incompleteness may cut down on the decision-making ability of the companies concerned.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
Value Creation
Information Service
Notes to the Financial Statement
General Part of Notes
Informative Part of Notes
Text Mining
Megjelenés:Corporate Ownership & Control. - 15 : 4-1 (2018), p. 138-148. -
További szerzők:Bács Zoltán (1969-) (agrármérnök) Zéman Zoltán (1969-) (agrár-közgazdász) Böcskei Elvira (1966-) (közgazdász) Tarnóczi Tibor (1952-) (közgazdász)
Pályázati támogatás:ÚNKP-17-4
egyéb
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DOI
Intézményi repozitóriumban (DEA) tárolt változat
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3.

001-es BibID:BIBFORM094746
Első szerző:Harangi-Rákos Mónika (gazdasági agrármérnök)
Cím:Financial performance and market growth of the companies in Hungary and Romania: A study of the food retail companies / Harangi-Rákos Mónika, Fenyves Veronika
Dátum:2021
ISSN:1727-9232 1810-3057
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Corporate Ownership and Control. - 18 : 3 special issue (2021), p. 325-336. -
További szerzők:Fenyves Veronika (1978-) (gazdasági agrármérnök)
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DOI
Intézményi repozitóriumban (DEA) tárolt változat
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