Összesen 3 találat.


001-es BibID:BIBFORM092862
Első szerző:Bajnai Péter (közgazdász)
Cím:The English Management Accounting And The German Controlling: Are They Synonyms Or Different Concepts? / Bajnai Péter
Megjegyzések:As a result of the development of the field of accounting, in the second half of the 20th century an analytical, planning, control and management decision support function was developed, which goes beyond traditional financial accounting and is based on accounting and financial information. The term Management Accounting has spread in Anglophone theory and practice to describe the activity, while the phrase Controlling has spread in German-speaking countries. International literature often refers to the two as synonyms, and an overview of their basic definitions also reveals their similarity. However, their differences have been revealed in several studies. Management Accounting and Controlling can be interpreted as separate concepts, the development of which is based on different economic and cultural peculiarities, and consequently different institutional and educational systems. Management Accounting is a more accounting-focused and practice-oriented profession with its own strong institutions, while Controlling is more of a separate discipline with a serious university background, a broader perspective and a strong strategic focus. Management Accounting is spread in areas related to British and American culture and economy, while Controlling is widespread in European countries with strong German influence. Examining the literature sources, it can be concluded that Management Control Systems can be used as a synonym for Controlling which covers a wider area than Management Accounting. The development of concepts, the strengthening of the strategic approach and new demands on professionals are moving both concepts towards Business Partnering, a term used by both "cultural circles".
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
Management accounting
Strategic planning
Managerial decision support
Business Partner
Megjelenés:Cross-Cultural Management Journal. - 23 : 1 (2021), p. 7-14. -
Internet cím:Szerző által megadott URL
Intézményi repozitóriumban (DEA) tárolt változat


001-es BibID:BIBFORM070056
Első szerző:Khan, Samiuddin (közgazdász, egészségpolitikus, szociológus)
Cím:The role of emotional intelligence in hospital administration: a case study from Pakistan / Samiuddin Khan, Ishtiaq Ahmad, Syed Zaheer Abbas Kazmi
Megjegyzések:Probably, the healthcare industry has relatively greater occupational hazards. As, individuals are faced with injuries, traumas and life-death situations. Emotional intelligence (EI) is expected to make a significant difference between successful and un-successful health care employees. Therefore, this study was aimed to investigate the proposition that whether EI has any significant contribution on performance of employees in the health care industry or not? For this purpose, a random sample of 265 individuals was selected from hospitals situated in Rawalpindi and Islamabad. EI inventory was used to assess individual's emotional intelligence, while a performance questionnaire was used to measure performance of the individuals. Results after the regression analysis indicated that all five subscales of emotional intelligence i.e. interpersonal, intrapersonal, adaptability, stress management and general moods had significant contributions in predicting the performance of healthcare employees.It was therefore recommended that the healthcare organizations should undergo activity-based trainings more frequently in order to enhance the existing EI of their employees.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
Emotional intelligence
Health care
Megjelenés:Cross-Cultural Management Journal. - 19 : 1 (11) (2017), p. 39-46. -
További szerzők:Ahmad Ishtiaq (1978-) (közgazdász) Kazmi, Syed Zaheer Abbas (1979-) (közgazdász)
Internet cím:Szerző által megadott URL
Intézményi repozitóriumban (DEA) tárolt változat


001-es BibID:BIBFORM059702
Első szerző:Zsidó Kinga Emese (közgazdász)
Cím:Application of "traditional" and "new" approach methods in business performance measurement / Kinga Zsidó, Veronika Fenyves
ISSN:1352-7606 2286-0452
Megjegyzések:Business performance and its measurement plays a key role in the life of enterprises. For sustainable development, companies must constantly keep in mind and measure their performance, in accordance with their long-term goals. Looking over the performance measurement history, we can see that this area has improved a lot, underlining the importance of this. In addition to "traditional" performance measurement indicators, several completely "new" methods from different perspectives have been developed. The economic and social conditions changed our image about the business performance. A complex and useful corporate performance evaluation, in addition to financial and non-financial indicators based on the accounting reports, has to contain other factors too. The "traditional" indicators must be completed with new performance measurement systems, or at least parts of them.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
Business performance Performance measurement Value creating
Performance measurement
Value creating
Megjelenés:Cross-Cultural Management Journal. - 17 : 1 (2015), p. 51-57. -
További szerzők:Fenyves Veronika (1978-) (gazdasági agrármérnök)
Internet cím:Szerző által megadott URL
Intézményi repozitóriumban (DEA) tárolt változat
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