New Articles – Business Administration and Management

The essence and barriers to the use of controlling in the practice of manufacturing enterprises

Marek Potkany, Hussam Musa, Jarmila Schmidtova, Pavol Gejdos, Janka Grofcikova

The theory, but also examples from practice confirm the fact that the use of controlling in economic practice differs significantly in the context of understanding its essence. The ambiguity of the definition of controlling, two different thought concepts, the diversity of tools and approaches, but also other barriers prevent its use to a greater extent than this managerial approach would deserve. The current research is based on the understanding of the essence of controlling in German…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-009 more

Factors influencing career sustainability in Saudi Arabian banks: A PLS-SEM analysis

Musrrat Parveen, Amal Awadh Hadi Alshehri

This research delves into the correlation between organizational career growth and its impact on career sustainability among employees in the Saudi Arabian banking sector. It also explores the mediating influence of task performance and organizational citizenship behavior. Utilizing self-reported online questionnaires, data was collected from employees in Jeddah and Riyadh, Saudi Arabia, working in both private and public banks. Approximately 255 surveys were gathered, and thorough scrutiny of…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-010 more

Integrity management of e-commerce enterprises from the perspective of co-governance supervision

Jinlong Chen, Jiayi Hu

The integrity challenges facing e-commerce enterprises are increasingly provoking significant reactions from society. To analyze the dynamic evolution and influence factors of strategies made by the government, e-commerce enterprises, and consumers in different situations, the co-governance supervision of government-e-commerce enterprises-consumers was introduced in this study based on the theory of daily activities. A tripartite evolutionary game model comprising the government, e-commerce…

DOI (& full text): doi.org/10.15240/tul/001/2024-3-009 more

A composite index to measure sustainability of supply chain management in construction companies

Ieva Cataldo, Nerija Banaitiene, Audrius Banaitis

Companies in the construction sector are increasingly aware of the importance and challenges of sustainability. In recent years, construction companies have introduced some sustainability initiatives and have embraced the concept of sustainability indicators. However, measuring a company’s performance on a wide range of sustainability indicators is challenging. Integration of supply chain sustainability indicators is required. This article presents a methodology for easily consolidating…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-017 more

Utilization of time-driven activity-based costing and process simulation in cost management of organization

Michal Halaska, Roman Sperka

The deployment of information and communication technologies in organizations is on the rise. Many organizations consider the application of technologies to be a crucial key to improve their processes. However, traditional costing systems are not suitable for cost estimation of business processes due to the use of volume-based cost drivers, which are often not adequate for the structure of today’s organizations. In this research, we present an overview of how the TDABC (time-driven activity…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-007 more