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001-es BibID:BIBFORM071700
Első szerző:Máté Domicián (közgazdász, informatika tanár)
Cím:Fraud detection by testing the conformity to benford's law in the case of wholesale enterprises / Máté D., Sadaf R., Tarnóczi T., Fenyves V.
Dátum:2017
ISSN:2081-7452
Megjegyzések:he latest international crisis of the financial markets highlights the risks of instability, and the consequences of financial crime have a considerable effect on the performance of enterprises. The manipulation of selling prices or elements of financial statements even contribute to economic and social conflict in certain countries. The purpose of this study is to explore whether the conformity to Benford's law of forensic accounting data is sustainable in the case of wholesale trade enterprises in the examined (2009-2015) period and Hungarian region. Our research aims to test various elementary and advanced (goodness-of-fit) statistical techniques to assess the validity of the reported statements. Overall, after examining the deviations in reflected and expected frequencies we assert the non-conformity of this law in some cases. However, our motivation is not only to suggest applied recommendations to enhance accountability for entrepreneurships, but also to outline further research directions to improve the forensic fraud detection and better understanding of accountancy crimes for the management.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
Fraud
Benford's law
Megjelenés:Polish Journal of Management Studies. - 16 : 1 (2017), p. 115-126. -
További szerzők:Sadaf, Rabeea (1989-) (közgazdász) Tarnóczi Tibor (1952-) (közgazdász) Fenyves Veronika (1978-) (gazdasági agrármérnök)
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001-es BibID:BIBFORM074300
Első szerző:Oláh Judit (agrárközgazdász, logisztika)
Cím:The influence of the management success factors of logistics service providers on firms' competitiveness / Judit Oláh, Rabeea Sadaf, Domicián Máté, József Popp
Dátum:2018
ISSN:2081-7452
Megjegyzések:Our research deals with a comprehensive study of the management success factors of logistics service providers using a new approach, and examines the life of logistics service companies. The data were collected from 51 logistics service providers in Hungary. In formulating the hypotheses, we considered management success factors and examined their impact on and relationship with the factors of competitiveness of logistics service companies (including breaking them down in terms of their performance, operations and capacity to change). To sum up and listing in order the success factors of the business, we have found that trust is the first, sector-specific IT development the second, the third is the choice of strategy and the fourth is the service portfolio and profitability-based diversification. The order and volume of development of these areas can have a significant impact on the development and financial results of the factors determining the competitiveness of logistics companies. The results of our research can effectively support logistics service providers in finding their business success factors, which will enable them to fully satisfy their customers' expectations in the supply chain.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
logistics
competetiveness
entreprenorship
Megjelenés:Polish Journal of Management Studies. - 17 : 1 (2018), p. 175-193. -
További szerzők:Sadaf, Rabeea (1989-) (közgazdász) Máté Domicián (1976-) (közgazdász, informatika tanár) Popp József (1955-) (közgazdász)
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DOI
Intézményi repozitóriumban (DEA) tárolt változat
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