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DOAJ Open Access 2025
Теоретичні аспекти управління територіальними громадами в умовах децентралізації: обліково-аналітичний вимір

Н. М. Малюга, Л. А. Суліменко, Н. І. Цегельник

В умовах децентралізації зростає потреба в ефективному управлінні територіальними громадами, що актуалізує питання удосконалення механізмів прийняття рішень на місцевому рівні. Особлива увага приділяється ролі обліково-аналітичного забезпечення як основи для досягнення фінансової самодостатності та сталого розвитку громад. Метою дослідження є обґрунтування теоретичних засад управління громадами в умовах децентралізації та розробка підходів до зміцнення їх фінансової спроможності. У роботі застосовано комплексний методологічний підхід, що включає аналіз, синтез, моделювання, системний і структурно-функціональний аналіз. Проведено порівняння вітчизняного та зарубіжного досвіду управління громадами, використано графічні засоби для ілюстрації ключових залежностей і логічних структур. Теоретичну базу доповнено практичними напрацюваннями та положеннями стратегічного управління в публічному секторі. Інформаційною основою дослідження стали наукові публікації, нормативні акти та офіційні джерела даних. У процесі дослідження систематизовано чинники, що впливають на фінансову спроможність територіальних громад, узагальнено підходи до обліково-аналітичного забезпечення в умовах децентралізації. Встановлено організаційні й інформаційні бар’єри, що обмежують ефективність управління. Сформульовано принципи побудови сучасної облікової системи на місцевому рівні. Запропоновано модель стратегічного розвитку громади з урахуванням облікових і фінансових аспектів. Оцінено роль бухгалтерського обліку як інструмента прозорості, підзвітності та оптимізації управлінських рішень. Розроблено рекомендації щодо підвищення адаптивності та цифровізації облікових процесів. Теоретичне значення дослідження полягає у розвитку концептуальних засад управління місцевими бюджетами та інфраструктурою громад. Практична цінність – у можливості впровадження запропонованих підходів в управлінську діяльність органів місцевого самоврядування. Оригінальність роботи полягає у комплексному розгляді облікової функції як ключової складової системи стратегічного управління розвитком громад. Перспективою подальших досліджень є визначення оцінки ефективності управління за окремими громадами.

Economics as a science, Business records management
DOAJ Open Access 2025
Синергія маркетингового та логістичного управління у розвитку бренду та каналів розподілу

О. В. Семенда, І. І. Корман, О. В. Mакушок

Актуальність теми дослідження зумовлена фундаментальними змінами у структурі сучасних бізнес-моделей під впливом інтенсифікації конкурентної боротьби та всеосяжної цифровізації бізнес-процесів. Сучасне економічне середовище характеризується безпрецедентними темпами технологічних інновацій, що суттєво трансформують взаємовідносини між суб'єктами господарювання та кінцевими споживачами. За таких умов традиційні підходи до управління підприємницькою діяльністю потребують суттєвого переосмислення, зокрема у контексті забезпечення інтегрованого підходу до організації маркетингової та логістичної складових бізнесу, які мають вирішальне значення для розвитку бренду та оптимізації каналів розподілу. Мета дослідження полягає у теоретико-методологічному обґрунтуванні та емпіричній верифікації синергетичного ефекту, що виникає внаслідок системної взаємодії маркетингового та логістичного управління в контексті глобальних процесів цифрової трансформації економічних відносин. Особлива увага приділяється виявленню причинно-наслідкових зв'язків між імплементацією інноваційних цифрових рішень та ефективністю інтегрованих маркетингово-логістичних стратегій. Методологічний інструментарій дослідження характеризується міждисциплінарністю та ґрунтується на комплексному підході, що органічно поєднує абстрактно-логічний метод (при формулюванні теоретичних узагальнень та висновків), системний аналіз (при дослідженні структурних взаємозв'язків між елементами маркетингово-логістичної системи), порівняльний аналіз (при оцінці ефективності різних моделей омніканальної логістики) та структурно-функціональний аналіз (при визначенні функціональних взаємозв'язків між маркетинговими та логістичними процесами в умовах цифровізації). Наукова новизна дослідження полягає в обґрунтуванні впливу сучасних цифрових технологій на процеси інтеграції маркетингової та логістичної діяльності, зокрема через імплементацію інноваційних бізнес-моделей, що забезпечують підвищення рівня персоналізації споживчого досвіду при одночасній оптимізації логістичних витрат. У процесі дослідження здійснено ґрунтовний аналіз теоретико-методологічних засад інтеграції маркетингу та логістики в умовах цифрової економіки; ідентифіковано та систематизовано ключові сфери їх функціональної взаємодії; розроблено порівняльну характеристику моделей омніканальної логістики; підтверджено зв'язок між ефективністю бренд-менеджменту та оптимізацією логістичних процесів; сформульовано рекомендації щодо оптимізації інтегрованих маркетингово-логістичних стратегій в умовах цифрової трансформації. Теоретичне значення роботи полягає у суттєвому розширенні наукових уявлень про механізми формування синергетичного ефекту при взаємодії маркетингових та логістичних функцій підприємства в умовах цифрового середовища. Практична цінність результатів дослідження відображається у можливості їх безпосереднього застосування суб'єктами господарювання для підвищення рівня конкурентоспроможності шляхом оптимізації інтегрованих бізнес-процесів. Оригінальність дослідження підтверджується акцентуацією на процесах цифрової трансформації та омніканальних стратегіях, які не були належним чином концептуалізовані в попередніх наукових працях. Перспективними напрямами подальших досліджень є адаптація отриманих результатів для потреб суб'єктів малого підприємництва та специфіки регіональних ринків. Тип статті: теоретичний.

Economics as a science, Business records management
DOAJ Open Access 2024
Role of document management system for business processes optimization

I.V. Orlov

The automation of work processes and seamless integration with various business services highlight the essential role of digital document management systems (DMS) in enhancing organizational flexibility, productivity, and adaptability. DMS serve as centralized repositories that streamline, automate, and interconnect business processes, thereby facilitating effective document management. The integration of DMS with Enterprise Resource Planning (ERP) systems provides a comprehensive solution for optimizing business workflows, addressing the needs for both operational efficiency and strategic management. The research paper delineates a business model for the life cycle management of electronic documents and records, focusing on the integration of processes such as document creation, management, approval, and secure distribution. This integrated approach enhances organizational structure, optimizes processes, and bolsters security, leading to significant cost reductions and increased work efficiency. The model emphasizes the importance of streamlined and automated document workflows in reducing manual errors and operational bottlenecks. Key features of DMS include advanced mechanisms for digitizing physical documents, ensuring that all data is captured accurately and efficiently. Centralized storage with version control allows for easy retrieval and management of documents, ensuring that the latest versions are always accessible. Additionally, advanced search and accessibility features enable quick and efficient document retrieval, which is crucial for maintaining high productivity levels. The study underscores the pivotal role of DMS in modern enterprises, advocating their implementation as a strategic move to drive operational excellence and competitive advantage. By integrating DMS with ERP systems, businesses can achieve a cohesive and efficient operational environment that supports both day-to-day activities and long-term strategic goals. This comprehensive approach to document management not only optimizes efficiency and reduces errors but also enhances the overall agility and responsiveness of the organization in a rapidly changing economic environment.

Accounting. Bookkeeping
DOAJ Open Access 2023
GREEN HUMAN RESOURCE PRACTICES AND SUSTAINABLE DEVELOPMENT OF BUSINESS ORGANISATIONS IN THE MANUFACTURING SECTOR OF THE NIGERIAN ECONOMY

Oginni Babalola Oluwayemi, Abel Segun Adesanya, Hammed Omotola Ojodu et al.

The effect of climate change has heightened a significant interest in environmental-related areas of human endeavor thus explaining why sustainability is the major concern of stakeholders in the industrial world without any exemptions. Green human resource management (GHRM) practices became an important factor in reducing the ecological footprints and climate change brought about by human activities. Thus, the study set out to identify the place of GHRM practices in sustainable development and examine the influence exerted by components of GHRM on sustainable development using tobacco and beverage organizations in the manufacturing organizations as the unit of analysis. The study adopted a multi-stage sampling technique, and 268 copies of the questionnaires were analyzed. The study identified green recruitment and selection (GRS) practices, green education (T&D) practices, and green compensation practices among the major components of GHRM dominant and prevailing in manufacturing organizations. It was found that GHRM exerted a greater influence on sustainable development after establishing a linear relationship between GHRM and sustainable development at 0.01 and 0.05 Sig. level. It was concluded that a high premium should be placed on GRS practices, T&D practices, and green compensation practices, and recommended that management should develop GHRM objectives that would be tailored towards sustainable development.

Economic theory. Demography, Business records management
DOAJ Open Access 2022
Необанки: світовий досвід та вітчизняна практика

Vita Fedyna, Liudmyla Bohrinovtseva

Стаття присвячена дослідженню проблеми цифрової трансформації банківського сектора, зокрема аналізу особливостей становлення та розвитку необанків як в зарубіжній, так і у вітчизняній практиці. Визначено сутність поняття «необанк», основна відмінність якого від традиційної банківської установи полягає в тому, що він не має мережі «фізичних» відділень і повністю працює в режимі он-лайн. З’ясовано основні переваги необанків над традиційними банками. Визначено фактори, що сприяють стрімкому розвитку світового необанківського сектору. Основну увагу приділено розгляду існуючих в зарубіжній практиці моделей розвитку необанків, їх продуктової та технологічної специфіки. Розглянуто вітчизняний досвід розвитку необанків та надано характеристику їх діяльності. Визначено основні проблеми, що перешкоджають розвитку необанків в сучасних умовах економічного розвитку.

Economics as a science, Business records management
DOAJ Open Access 2021
The Effect of Ethical Consumption Motivations on Satisfaction of Purchasing Clothing Consumers with Ethical Consumption Behavior

Yasan Allah Pourashraf, Ghasem Ali Shiri, Heydar Abbaspour

Ehical consumption behavior leads to final consumer satisfaction with buying and consuming goods and services. Thus, we studied the effect of ethical consumption incentives relations through ethical consumption behavior on satisfaction with the purchase of clothes consumers in Ilam, Khoramabad and Kermanshah. This research is a survey-based study and is considered as an extension of application. statistical society are all of the clothes consumers in the 3 cities mentioned earlier, which a sample of 384 people has been chosen through Morgan table with stratified sampling method. Questionnaires information gathered and its validity confirmed and all variables of the research‘s reliability got confirmed by Cronbach‘s coefficient alpha. The findings of the research have shown that ethical consumption incentives effect on satisfaction with the purchase both directly and through ethical consumption behavior.

Business records management
CrossRef Open Access 2020
Blockchain and records management: disruptive force or new approach?

Sharmila Bhatia, E. Kyle Douglas, Markus Most

Purpose Archival repositories rely on the authenticity of records. The potential manipulation of records and information present a unique challenge to archival repositories and their mission to collect, maintain and provide access to the authentic records. The purpose of this paper is to outline the technical aspects of blockchain and describe potential records management and archival implications of the technology. The implications to consider include data management, records existing on a blockchain and records disposition. Design/methodology/approach The approach included reviews of technical literature and attendance at blockchain conferences, workshops and seminars. The literature review focused on general studies, technical publications, use cases and nascent applications for managing records created and stored on a blockchain. The approach is intended to answer the questions: what basic information do records managers need to understand blockchain? How will blockchain technology impact records management? Does blockchain shift toward decentralized records management? Findings Implemented properly, blockchain technology can immutably record transactions and provide independent verification and authentication of digital records. Given the ease with which electronic records can sometimes be manipulated, the promise of certainty and third-party verification has drawn sizeable interest and investment. This paper shows records exist on blockchains and must be managed appropriately. The distributed structure inherent in blockchains is a shift from centralized records management and will challenge the approach and assumptions of the profession. Records managers must determine recordkeeping requirements before developing a business application using blockchain and the fixed nature of blockchains means that these considerations must be included at the outset. Originality/value This proposed paper began as a blockchain white paper produced by the US National Archives for the federal records management community. It has been re-focused as a general review paper for the Records Management Journal to explain blockchain and show how it may be used to address broader records and information management concerns such as authenticity, veracity, and trustworthiness.

DOAJ Open Access 2020
Assessing the relationship between factors affecting the productivity of human resources (Case study: Ministry of education in district 6 of Tehran)

Fahimeh Setareh

The present study was conducted in 2017 and 2018 with the aim of measuring the relationship between motivational-health and external factors on the productivity of human resources in ministry of education in District 6 of Tehran. The method used for collecting data for the research literature review is secondary data, and in the identification section, their assessment tool is field survey. This research is empirical. The questionnaire was developed, distributed and collected based on Herzberg's basic theory. The statistical population of this study was 550 people, based on Krejes and Morgan table, its statistical sample size was 144 people, including all managers and education experts in District 6 of Tehran. The results indicate that among the independent variables, components of human resource development, technological advances, working conditions and salaries, management style, educational policies, relatively weak relationship, interpersonal relationships, human resource growth, nature of work and Productivity, responsibility and stewardship have a strong relationship with the level of productivity and efficiency of human resources. In the descriptive part of the study, motivational-health factors were evaluated as about 51% high and very high, 49 low and very low, and external factors as 53% high and very high and 47% low and very low. It can be said that both components (motivational-health and external factors) are close to each other with a slight difference.

Business records management, Economics as a science
DOAJ Open Access 2020
The mediation effect of TQM practices on the relationship between entrepreneurial leadership and organizational performance of SMEs in Kuwait

Fahad Awad Aber Sawaean, Khairul Anuar Mohd Ali

Small and medium enterprises (SMEs) play a vital role for the economic development of most countries, particularly in developing economies such as Kuwait. There are, however, challenges and problems that have to be addressed in an effort to achieve a better performance and ensure longer-term success. In the pursuit of entrepreneurial leadership (EL), SMEs frequently adopt total quality management (TQM) practices as their key strategies to enhance their competitive advantage. However, there is a dearth of studies that investigate the relationship of these concepts with the performance SMEs in developing countries. This paper seeks to examine the association between determinants of organizational performance, such as entrepreneurial leadership (EL) and TQM practices, of Kuwait's SMEs. This study uses a quantitative method. A survey questionnaire is administered to collect data from 500 SME owners and CEOs in Kuwait, and 384 are found to be usable. The outcomes of this study show beneficial and considerable influence of entrepreneurial leadership and TQM practices on organizational performance. The association of entrepreneurial leadership with organizational performance of SMEs is fundamentally mediated by TQM practices.

Business records management
DOAJ Open Access 2019
The effects of leadership skills on firm performance: The case of textile and garment firms in Vietnam

Nhung Tran Thi Bich , Phong Le Thai

Leaders are essential for the survival and development of businesses and they can affect and inspire employees, colleagues and other people to dedicate to the company. Among factors associated with leaders, leadership skills are considered as the most important characteristics because leadership skills are the abilities to perform tasks, transform knowledge into leaders' actions and demonstrate the leadership's expertise when applying the acquired knowledge in practices to achieve desired performance. This article focuses on studying the effects of leadership skills on the performance of Vietnamese textile and garment companies, which is one of the most important industries of this developing country. To achieve the objectives of this study, this article uses quantitative approach with various statistical techniques; namely, Cronbach's Alpha, EFA and CFA, SEM to analyze the primary data with SPSS and AMOS software and to test the hypotheses. The results show that strategic skills had the greatest impacts on the performance of Vietnamese textile and garment enterprises followed by interpersonal and business skills. Cognitive skills had the weakest effects on the per-formance of Vietnamese textile and garment enterprises. Thus, to enhance performance, leaders should improve and develop these skills. This study does not show possible differences in gender, age, experience and position of leader in this relationship, which is considered as the limitation of the survey. Leadership skills affect positively the performance of Vietnamese textile and garment enterprises. The order of the most influencing factors are: strategic skills, interpersonal skills, business skills, and cognitive skills.

Business records management
DOAJ Open Access 2019
Determining intention to buy air e-tickets in Malaysia

Kwee-Fah Lee, Ahasanul Haque, Suharni Maulan et al.

Struggling airlines can save cost and improve profits by selling tickets online. While global sales of air e-tickets have grown over time, they are mostly from advanced nations. In developing markets like Malaysia, e-ticket sales are substantially lower. Hence, this study sets out to examine the factors that determine consumers’ intentions to buy air e-tickets. The factors include the disadvantage and advantage of buying air e-tickets, represented by perceived risk and perceived usefulness, respec-tively. The results show that Malaysian consumers’ perceptions of risk outweigh the perceived use-fulness of e-ticketing, and negatively affect intentions to buy air e-tickets. Perceived risk also has a negative effect on perceived usefulness, making usefulness insignificant to buying intention online. These findings imply that for Malaysian consumers, perceived risk far outweighs perceived usefulness where intention to buy air e-tickets is concerned.

Business records management
DOAJ Open Access 2018
Adapting instruments and modifying statements: The confirmation method for the inventory and model for information sharing behavior using social media

Tiny Azleen Binti Yahaya, Khairuddin Idris, Turiman Suandi et al.

This study aims to confirm the information sharing behavior using social media scale and to vali-date every item and make it reliable as an inventory by using Exploratory Factor Analysis (EFA). The researcher adapted the measuring instruments for every latent construct from the literature and customized the items to suit this particular study. The study sent the revised questionnaire to 262 respondents in order to gather the pilot study data and able to get 163 filled ones as final data. The set of questionnaires consists of 66 items that assess the 6 constructs. Data is analyzed using SPSS AMOS Version 21.0. The results show that every construct achieved its Bartletts’ Test of Spherici-ty < 0.05 and the measure of sampling adequacy by Kaiser-Meyer-Olkin (KMO) > 6.0 with the result of Information Sharing Behavior .000 and .871; Intention .000 and .782; Belief Expectancy .000 and .911; Attitude Influence .000 and .925; Readiness For Change .000 and .959; and Self-Efficacy .000 and .902. The entire item of the construct has exceeded the minimum limit of 0.7 reliability of Alpha Cronbach value to achieve the Internal Reliability. The new integrate model has been proposed due to this finding.

Business records management
CrossRef Open Access 2015
“Justice delayed is justice denied”

Mpho Ngoepe, Salmon Makhubela

Purpose– The purpose of this study is to investigate the cases of “delayed and denied” justice that resulted from a lack of or poor record-keeping in the South African courts and police service with a view to encouraging proper records management. Proper records management plays a significant role in supporting the justice system. Records provide the critical evidence that a particular action or transaction took place and can be used as evidence in a court of law. Without reliable and authentic records, government cannot administer justice and, as a result, offenders can be set free while the victims are denied justice.Design/methodology/approach– Utilising content analysis, this study extracted print media articles (2000-2012) relating to the “records and justice system” from the South African Media database, which is one of the databases hosted by the South African Bibliographic and Information Network. The study selected cases reported in the media to conduct follow-up interviews with a policeman, lawyer and judge to discover the implications of the unavailability of required records in court cases. Furthermore, access was given to three selected cases that were given high profile in the media and these cases were analysed to find out what the final verdict in each case was.Findings– Results of the study suggest that some criminal cases were withdrawn due to missing dockets or cases not properly registered. In some instances, records were reconstructed, resulting in the travesty of justice. The study concludes by arguing that if records are not accounted for, lawyers, prosecutors and magistrates could dispute the authenticity of records. As a result, justice for victims would be delayed and ultimately denied while the perpetrators are freed.Research limitations/implications– The findings and recommendations of this study may go a long way in helping courts in South Africa to manage records properly to support the justice system. Furthermore, the study is a useful compilation of the importance of missing records for social purposes.Originality/value– In an attempt to show the role of records management in the administration of justice in South Africa, this study used a triangulation of data collection tools. This is a new attempt, especially in the South African context. Previous studies in southern Africa only looked at the management of records in supporting justice system.

DOAJ Open Access 2015
An analytic hierarchy process for benchmarking of automobile car service industry in Indian context

Bhupender Singh, Sandeep Grover, Vikram Singh et al.

This paper proposes an application of Analytical Hierarchy Process (AHP) to help decision maker evaluate different processes to identify the weaknesses of an automobile car service where the best alternatives and critical success factors are identified to improve their performances against the market leader. The proposed benchmarking process may help provide effective systematic decision support tool. Thus the endeavor has been made for car service industry to exhibit proposed framework by applying AHP to enhance its competitiveness. The proposed study provides an opportunity to apply to other industries in addition with a diminutive alteration.

Business records management
CrossRef Open Access 2014
The nexus between corporate governance and records management in private and public hospitals in Ghana

Monica Mensah, Musah Adams

Purpose – The purpose of this paper is to examine the relationship between corporate governance and records management in private and public hospitals in Ghana, with the aim of finding out how the effective and efficient management of a hospital's records can facilitate its governance obligations, which includes but not limited to accountability, transparency and information security. Design/methodology/approach – The study was informed by the triangulation of the Stakeholders' and Records Continuum Theories. Data used for analysis were drawn from 90 respondents from four hospitals with the use of questionnaires and personal observations. A total of 82 questionaries' were returned in their complete forms and used for the analysis. Linear regressions were performed to establish the relationship between corporate governance and records management. Findings – The key finding of the study was that, the hospitals generated different types of records in the course of their business activities but existing records management standards, practices and systems were inadequate and undermined the contribution records could make in support of the governance function in the hospitals. Results of a linear regression also revealed that positive and significant relationships exist between corporate governance and records management. Furthermore, all variables used as predictors of corporate governance had positive and significant relationships with records management except information security. Research limitations/implications – Participants were from four hospitals in only one Region in Ghana, and as such the results could not be generalised to the whole country. Practical implications – The study has established the recognition of the essential but often ignored conditions necessary for an effective and efficient governance system for hospitals. Originality/value – The study has demonstrated that the effective management of hospital records is a critical factor in providing capacity for hospitals' efficiency, accountability, transparency, information security and indeed good governance. This research has also contributed towards bridging the theoretical gap identified in the study.

DOAJ Open Access 2013
How empowering small and mid-cap firms develops national exports

Faramarz Nikseresht

Having a sustainable growth in economy of developing countries requires appropriate infrastructures and part of it depends on gaining market share in international market. In this paper, we present an empirical investigation to find out the effects of various factors on helping export for small and mid-cap firms. The proposed study designs a questionnaire in Likert scale consists of 70 questions and distributes it among some randomly selected small and mid-cap firms. The study considers whether or not improving relationships between countries positively influences on empowering firms and export capabilities. In addition, the study also considers whether or not improving national strategies for developing exports positively influences on empowering firms and export capabilities. The study also tries to find out whether or not changes on rules and regulations harms export capabilities. Using structural equation modeling, the study confirms that empowering small and mid-cap firms contributes the whole economy through boosting export.

Business records management
DOAJ Open Access 2012
Utilizing an ANP framework for prioritizing effective criteria on performance management in cooperative organization

Hosein Akhavan Alavi, Mostafa Alimiri, Davood Khaleghi

Performance management plays an essential role on increasing efficiency of business units. It helps find important barriers against a business unit helping us setup better strategies for handling troubles. In this paper, we present an empirical study to find important factors influencing performance management in cooperative organizations. The proposed study uses analytical hierarchy process to rank important factors in three groups of team level, individual and organization levels. The survey is based on receiving feedbacks from decision makers and making a pairwise comparison on measuring the relative importance of each criterion influencing performance management. The results of our survey indicate that setting appropriate standards for performance management is the most important item followed by relationship between organization structure and performance management, performance management based on future events. The other three factors including continuous improvement and updating systems, encouraging employee for change culture and relationship between future outlook and performance management are other important factors.

Business records management
DOAJ Open Access 2012
Sourcing and pricing strategies for two retailers in a decentralized supply chain system under supply disruption

M.A. Azarmehr, S. Rezapour, R. Tavakkoli-Moghaddam

This paper presents the decentralized supply chain with two suppliers and two competing retailers. It also investigates the sourcing and pricing strategies of two retailers in a decentralized supply chain system under a supply disruption environment. These retailers face their individual stochastic demand markets; however, they compete with each other through a two-stage price and service operation. The interactive dynamics among retailers is characterized, including the existence and uniqueness of the Nash Equilibrium in service and price games demonstrated.

Business records management

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