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Psychological capital and well-being: Do they influence auditors’ performance and resolve dysfunctional audit behaviour?
No full textResearch background: The role of auditors has gained increased attention due to corporate fraud and misconduct incidents, shaking public trust in financial reporting. Dysfunctional audit behaviour is a global concern, with instances noted across various regions, including Asia. This context sets the stage for examining the influence of auditors\u27 psychological attributes on their professional conduct.
Purpose of the article: The study examines the influence of psychological capital and well-being on auditors\u27 performance and their ability to tackle dysfunctional audit behaviour, applying theories like performance and behavioural accounting to understand these dynamics.
Methods: The study gathers primary data from auditors in Indonesian non-Big Four firms. It tests four hypotheses using Partial Least Squares Structural Equation Modeling (PLS-SEM), focusing on the link between psychological factors, auditor performance, and dysfunctional audit behaviour.
Findings & value added: The findings indicate that psychological factors — specifically psychological capital and well-being—indirectly affect dysfunctional audit behaviour via auditors\u27 performance. This emphasizes the critical role of auditors\u27 psychological health and work-life balance in maintaining performance and ethical standards. The research suggests implementing psychological assessments during recruitment and enhancing training programs to improve auditors\u27 well-being and performance. This study not only offers strategies for mitigating dysfunctional behaviour in non-Big Four firms, but also contributes to the broader field of accounting behavioural studies, especially in developing countries. It lays groundwork for future research aimed at improving audit practices and ethical financial reporting worldwide
A holistic approach to Sustainable Development Goal 8: Integrating economic growth, employment, and sustainability
No full textResearch background: The realization of United Nations Sustainable Development Goals (SDGs) 8 hinges on the sustained growth of both the economy and the global employment outlook. In order to ensure progress in fostering inclusive and equitable growth and employment opportunities, it is essential to undertake a comprehensive analysis of the SDG findings across all relevant subtargets.
Purpose of the article: This study provides an in-depth analysis of the research surrounding SDG 8 (Decent Work and Economic Growth), emphasizing its pivotal role in sustainable development.
Methods: Utilizing the PRISMA framework and BERTopic method, it explores the intricate interconnections between SDG 8 and other goals, such as reducing inequalities (SDG 10), clean energy (SDG 7), climate action (SDG 13), poverty alleviation (SDG 1), and innovation and infrastructure (SDG 9).
Findings & value added: The findings emphasize the importance of subtarget 8.1 (sustained per capita growth) and subtarget 8.5 (full employment and decent work for all). Additionally, the study underscores the need for policies supporting resource efficiency and sustainable consumption (subtarget 8.4), while green innovation and the digital economy are strongly linked to subtarget 8.2 (enhanced productivity through technological upgrading). Ensuring that economic growth is inclusive and equitable, as outlined in subtarget 8.3, is crucial for reducing inequalities. Policymakers must balance economic growth with environmental sustainability, promoting decent work conditions (subtarget 8.8) and adopting green technologies. These findings offer valuable insights for advancing SDG 8, ensuring that economic progress benefits all segments of society while safeguarding natural resources and fostering long-term prosperity
Res publica digitalis: The uneven digital transformation of the European public sector and the impact of policy disparities on governance, service efficiency, and socioeconomic inclusion
No full textResearch background: Digital transformation has become a central pillar of public sector modernisation in the European Union (EU), with initiatives focusing on digital infrastructure, e-government services, human capital development, and research and innovation. The EU’s long-term strategy for digital advancement is aimed at narrowing performance gaps and fostering inclusive progress among member states. However, regional disparities, stagnation in certain countries, and inconsistent investments in research and public services reveal the complex nature of digital convergence. The COVID-19 crisis further exposed structural weaknesses while simultaneously accelerating digital transitions across the EU.
Purpose of the article: This article aims to assess the development and inequality of public sector digitalisation across EU–27 countries. It focuses on identifying trends, regional shifts, and performance dynamics based on multidimensional evaluation. The study seeks to determine whether digital convergence is taking place, which countries are leading or lagging, and what policy implications emerge from the observed trajectories.
Methods: The research employs a multi-method approach combining the Analytic Hierarchy Process (AHP), the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS), and the Preference Ranking Organisation Method for Enrichment Evaluations (PROMETHEE) method, Lorenz curve, Gini coefficient analysis, k-means clustering with PCA transformation, sensitivity analysis, and scenario modelling. A total of 24 criteria reflecting the digital maturity of the public sector, such as broadband access, digital skills, e-government services, and research and development (R&D) activity, were used. This comprehensive framework enables robust comparisons of performance levels, structural inequalities, and resilience to weight variations in composite indicators.
Findings & value added: The analysis reveals a measurable decline in digital inequality within the EU, as shown by a steady reduction in the Gini coefficient over time. Countries like Austria, Cyprus, and Croatia demonstrated significant upward mobility, driven by strategic investment and consistent policy support. Conversely, countries such as Romania and Belgium experienced relative decline due to stagnation in innovation and public service quality. Sensitivity testing confirmed the robustness of the applied model, while scenario analysis highlighted the transformative potential of targeted interventions. The value added of this research lies in its integrated analytical framework, which not only maps digital progress but also identifies structural challenges and policy leverage points essential for achieving a more cohesive digital Europe
Coverage of digital public transport information in Poland
No full textInformation is key in public transport (PT) systems because it influences their attractiveness. In recent years, there has been a trend towards digitization and opening up data related to the operation of PT. However, this progress varies from country to country. In this study, the authors analysed the availability of digital information on PT in Poland. For this purpose, 16 open data repositories and 22 commercial solutions were analysed. As a result, 66 open public transport data sources in GTFS format were retrieved, of which 48 were unique and up-to-date. The data included timetable information for 68 unique transport operators and nearly 50,000 stops, covering 35% of the built-up area in Poland. Additional information, e.g. on fares, was available much less frequently. The analysis of commercial solutions indicated that, in terms of the number of operators included, these solutions contain more data than open datasets. In terms of geographical coverage, the analysis was less conclusive. In addition, a rather limited number of commercial solutions tended to operate outside the largest cities. This makes planning journeys much more difficult in rural areas, with the passenger needing to have a good awareness of the planning solution to choose in a particular location
Carpooling and transport exclusion in Békés Megye: enhancing transport accessibility through innovative practices
No full textThe research article examines the challenges of transport exclusion in Békés Megye region in Hungary and explores the potential of carpooling as an innovative solution to enhance transport accessibility in the region. It investigates the factors contributing to transport exclusion, assesses the feasibility and benefits of carpooling initiatives, and provides evidence-based recommendations for policymakers and transportation authorities. Rural areas out of the main roads especially remote single housing unit called tanya-settlements (hamlets) are the least connected to the local centers, are the most exposed on the transport exclusion consequences. The gaps in the accessibility to the mobility which bus, train, city transport networks, same as the diffused modes of transport such as bikes and electric scooters and incentives of Magyar Falu Program & Falubusz are not able to cover by providing a quality service to all the population. Therefore, the alternative carpooling solutions such as Demand-Responsive Transport, Institutionalized carpooling integrated within public transport system and Ridesourcing were tested. Those carpooling based solutions are compared by features regarding to characteristics and needs of tanya-settlements such as costs, reliability, ease to find drivers, accessibility, and adaptation to special mobility needs
Influence of alcohol on road safety in Poland 2007-2023
No full textThe article analyzes changes in the number of accidents, injuries, and fatalities in different groups of traffic participants, especially those involving and caused by intoxicated traffic participants, drivers, and passenger car drivers. The rates of victims, injuries, and fatalities of accidents per 100 accidents were used. The number of accidents fell by nearly 58%, fatalities by 66%, injuries and victims by 62%. The number of accidents caused by intoxicated traffic participants, injuries, and victims is falling faster than the number of all accidents. In the case of fatalities, the number of fatalities per 100 accidents is increasing. Drivers are the dominant, growing, group of traffic participants causing accidents. Statistically, the number of victims in accidents caused by drivers is higher than victims in other accidents. The percentage of accidents and injuries caused by intoxicated drivers is falling, but the number of fatalities per 100 accidents has risen dramatically. Of the road safety indicators considered, in principle, only for the indicators of the number of casualties per 100 accidents can a linear trend be considered. For 50 linear trend models of various indicators, the R2 fit is at least good (>0.8), but for 36 of them other criteria are not met
ETCS/ERTMS – a unified railway traffic control system affecting railway line capacity
No full textThe aim of this article is to present the architecture and analyze the functionality of the European Rail Traffic Management System ERTMS/ETCS, which is a unified railway traffic management system that increases railway line capacity compared to current railway traffic control systems, by presenting its methodology and impact on railway traffic safety, which has a higher level in transport tasks
Entrepreneurial intention and risk management: Insights from multiple crises
No full textResearch background: A series of crises, starting with the COVID-19 pandemic and followed by the Ukraine–Russia war, which caused energy crises, has negatively affected the development of countries. Since these multiple disruptive shocks have created harsh economic conditions, leading to increased uncertainty and ambiguity, they have primarily affected the most vulnerable and disadvantaged entrepreneurs, who may perceive business risk more intensely and exhibit lower levels of entrepreneurial intention.
Purpose of the article: This paper aims to investigate the relationship between a more intense perception of business risk and entrepreneurial intention in the con-text of multiple crises. Moreover, this paper examines whether this relationship differs depending on the type of crisis, such as health, political, and energy crises, that are the antecedents of economic recessions.
Methods: By situating the paper within the dynamic capabilities of the Resource-Based View and the Theory of Planned Behavior, the researchers collected data from 1367 European enterprises and applied ordinal logistic regression tests for analysis purposes. The researchers also employ a purposive sampling method based on job status.
Findings & value added: Contrary to the arguments of many existing studies that confirm individuals’ perceived risk lowers their EI, this paper confirms the positive association between a more intense perception of business risk by entrepreneurs and their EI in the context of multiple crises. This relationship remains constant regardless of the type of crisis. The reasons for the positive relationship might be related to the sectors and institutional quality of countries where the analyzed firms operate. By addressing distinct crises within a single study, the paper contributes to a comprehensive understanding of entrepreneurship within a risk management context
Analysis of the adequacy of economic assumptions towards non-market economies on the example of Russia
No full textMotivation: The cultural context in which the economic theory developed makes it questionable whether it can be applicable to societies where violence and corruption are common, just like Russia.Aim: The goal is, therefore, to verify, through an analysis of Russian history and economic thought, whether the Russian economy meets the basic assumptions of economics and can be viewed through its concepts.Materials and methods: This paper provides an overview of the development of economic theory and describes the set of assumptions necessary for economic theory to be applicable in a given society. Next, an analysis of Russian society in the last century is conducted.Results: Due to factors that are not discernible when using only economic statistics, Russian society does not fulfil basic economic assumptions, and as such, it cannot be viewed through the theories of the classical economy. Several solutions are proposed that will make it possible to see similar dissimilarities, and these are based on including psychological and cultural aspects in analysing market behaviour