Relations Between Planning Systems and Employee Reward Schemes in Polish Enterprises

A purpose of this paper is to detect relations between planning systems and rewarding schemes in micro-, small-, medium- and large-sized companies. The conducted analysis is based on selected data from a research project focusing on planning, control and communication practices developed by enterprises operating in Poland. The paper reflects information and opinions included in 397 research forms. The empirical results provided evidence on positive and statistically relevant relationship between character of a goal-setting process and reward strategies. It seems that participative as well as formalized planning, where employees take part in setting objectives or obtain plans with defined goals induces performance-based reward strategies, which are reflected in merit pays or bonuses contingent on individual or corporate performance. Likewise also managerial feedback affects in a positive manner reward strategy. The study suggests that there is statistically relevant difference in reward strategies considering sector affiliation

COEUR: developing business creativity and Europreneurship in European university networks.

This paper analyses the operating process and participants' feedback of a network of European universities that was set up in 2004, initially to organise annual week-long conferences for the development of students' entrepreneurial competences within a European context and in intercultural teams. Named COEUR - Competence in EuroPreneurship - the project builds on three assumptions: (1) open change and process-orientation require entrepreneurial competences rather than managerial qualifications; (2) business planning builds on a frequently neglected prerequisite: business creativity; and (3) entrepreneurial culture may exist on an intermediate level: EuroPreneurship. Soon the concept was extended to be integrated into regular university curricula as a full semester course - the Business Creativity Module (BCM) - which was developed and implemented with the support of the European Union between 2006 and 2008. Until now around 1,000 European students have participated in various COEUR/BCM programmes. A recent survey among former participants confirmed that not only was their immediate impression genuinely positive, but also, with the benefit of hindsight and after the first experiences in their professional lives, students judged the core values of the concept positively and believed that they had profited from it substantially. By exposing the process and results of the programme, this paper aims to contribute to the awareness of what higher-education institutions can do to enhance the creative and entrepreneurial potential of their students, and possibly serve as an inspiration too

Building stakeholder relations through ongoing engagement and constructive dialogue : lessons from large biopharmaceutical companies

Purpose: This study elaborates on how biopharmaceutical companies interact with their stakeholders. The paper also emphasises the role of a dialogue with stakeholders as an essential element of stakeholder engagement. Design/Methodology/Approach: The article provides a multi-case study of 27 large biopharmaceutical companies that spent over 1 billion EUR on R&D annually in the period of 2017-2018. The study employs content analysis of the annual statements, CSR, sustainability and integrated reports as well as stakeholder portals run by the examined companies. The contents analysis was performed using predefined questions and processed both qualitatively and quantitatively. Findings: The results of the research indicate that a small number of companies developed both stakeholder engagement policies and processes. However, the degree of stakeholder involvement in the materiality determination processes should be positively assessed. Nearly half of the examined companies explained how they engaged stakeholders in determining material issues. Practical Implications: The study provides evidence that maintenance of sustainable relations with stakeholders by biopharmaceutical companies entails the necessity of a multifaceted approach based on the development of engagement policies and processes as well as stakeholder engagement activities and methods. Originality/Value: The study adopts a multi-stakeholder approach while searching for appropriate engagement methods to build a constructive dialogue with stakeholders.peer-reviewe

Strategies toward Internet disclosures in public benefit organisations

The paper explores Internet disclosures of Polish public benefit organisations (PBOs) applying a comprehensive methodology of assessment of information provided by PBOs on their website and in social media. The study was conducted between October 2015 and February 2017 and included a sample of 250 randomly selected PBOs. Beside determining a share of Polish PBOs which are sustainably active on the web, a combined analytical approach using a scoring system and a cluster analysis enabled to define three strategies related to Internet disclosures, including: ‘a contact page’, ‘a promotion website’ and ‘a stakeholder relationship portal’. Differences between the said approaches, together which factors influencing disclosure intensity and quality, including an Internet platform, financial status of an organisation and their activity domains, were identified, as well

Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements

Niniejsze opracowanie ma na celu zbadanie, czy szczegółowość i dobór informacji dotyczących dokonań organizacji pożytku publicznego (OPP) ujawnianych w ich obligatoryjnych rocznych sprawozdaniach z działalności może stymulować ofiarność indywidualnych darczyńców. Badanie przeprowadzono na losowej próbie 177 polskich OPP z zastosowaniem metod eksploracji tekstu oraz eksperymentu laboratoryjnego. Uzyskane wyniki pozwoliły na zidentyfikowanie dziewięciu głównych grup zagadnień prezentowanych przez OPP w narratywnej części sprawozdania rocznego z działalności. Wskazały także na większą szczegółowość i przesunięte akcenty w opisach dokonań tych OPP, które w najwyższym stopniu stymulują darczyńców do dokonywania odpisów 1% podatku.The paper’s aims is to investigate if the level of detail and selection of particular performance-related information by public benefit organizations (PBOs) in their obligatory annual activity statements can stimulate individual donations. The research encompassed 177 randomly selected Polish PBOs. It applied text mining methodologies and a laboratory experiment. The results obtained allowed the identification of nine key groups of topics that PBOs focus on the narrative parts of their obligatory annual activity statements. Moreover, it was proven that organizations that potential donors would like to support with their 1% tax write-off discuss their performance in more detail and focus on slightly different issues than other organizations

Applying text mining method to analyse performance of PBOs based on their annual statements

Artykuł ma na celu usystematyzowanie informacji charakteryzujących dokonania OPP, ujawnianych w ich rocznych sprawozdaniach z działalności, oraz zidentyfikowanie tych, które stymulują ofiarność indywidualnych darczyńców. Badanie przeprowadzono z zastosowaniem metod drążenia tekstu oraz eksperymentu laboratoryjnego na losowej próbie 177 polskich OPP. Uzyskane wyniki umożliwiły zidentyfikowanie głównych zagadnień prezentowanych przez OPP w narracyjnej części sprawozdania rocznego oraz wskazanie przesuniętych akcentów w opisach dokonań tych OPP, które szczególnie stymulują darczyńców do współdziałania.The article systematises performance related information disclosed by PBOs in their annual statements. It identifies also those disclosures which may particularly stimulate individual donations. The research comprises 177 randomly selected Polish PBOs. It applies the methodologies of text mining and of a laboratory experiment. The results obtained allowed identifying the key issues which PBOs focus on in narrative parts of their annual statements. They enabled also to observed a shift in focus of performance related narratives in those PBOs which earned more attention of donors

HUMAN CAPITAL OF POLISH NON-GOVERNMENTAL ORGANISATIONS: FROM MACROECONOMIC CONTEXT TO MICROECONOMIC IMPLICATIONS

Abstract. The paper1 aims at emphasizing the importance of a proper recognition and disclosure of human capital in non-governmental organizations (NGOs) on the example of Poland. Although NGOs do significantly contribute to social well-being, the economic focus paid to commercial businesses and public institutions causes that a scope of civil initiatives is not recognised to a sufficient extent. It is, therefore, a role of the Third Sector to promote its activities and to inform extensively on the effects generated. The issue which requires particular attention in this respect is the human capital which propels all benevolent activities.The author analyses, firstly, the historic, economic, and legal circumstances that shaped the modern Third Sector in Poland. Subsequently, an analysis of human resources available to Polish NGOs in comparison to the situation of their German and British counterparts is conducted. The results of a study on the attractiveness of the non-governmental sector as an employer are discussed next. The paper is concluded with a presentation of methods which enable to quantify and valuate human capital in a non-commercial environment, including the ratios used to monitor the development of that capital.The results presented in the paper clearly demonstrate that it was possible due to involvement of socially sensitive people to rebuild social activities in Poland after the long period of the state’s exclusivity in defining and addressing social issues. Those people made the initial human resources of Polish NGOs as their members, governors or volunteers. Nonetheless, the development of a comprehensive legal framework stimulating co-operation between the state and NGOs, and an extensive use of European funds helped to extend the labour force of the sector by 120 000 employees. A priority for now proves to be sustaining that growth by attracting young people. The results of the author’s study on the perception of the Third Sector by students show that most of them still know NGOs from mass media only, and one third of them would not consider working for an NGO in future. On the other hand, opinions of those who already work in a non-commercial environment prove to be positive, what entitles to formulate the conclusion that a better knowledge of the ways NGOs work is vital to build their human capital. If social managers develop proper systems of measuring and reporting human capital, such as the one presented in the paper, they will gain a tool to demonstrate that human capital of their organisations is used to make social initiatives as effective and efficient as possible.Key words: non-governmental organisation (NGO), the Third Sector, human resources, human capita

Kontrola wewnętrzna w jednostkach realizującychzadania publiczne – przegląd zalecanych praktyk

Międzynarodowa Organizacja Najwyższych Organów Kontroli (INTOSAI) wydała w 2004 roku dokument zawierający wytyczne w zakresie tworzenia systemów kontroli wewnętrznej w jednostkach sektora publicznego. Wraz z raportami COSO oraz standardami opracowanymi przez Dyrekcję Generalną do spraw Budżetu Komisji Europejskiej akt ten stał się podstawą dla sporządzenia polskich standardów kontroli wewnętrznej w jednostkach realizujących zadania publiczne. Mając na uwadze dokument INTOSAI oraz inne źródła literaturowe, w niniejszym artykule przedstawiono rekomendacje dla tworzenia systemów kontroli wewnętrznej w jednostkach realizujących zadania publiczne. W jego pierwszej części opisano istotę kontroli wewnętrznej. W sposób kompleksowy uwydatniono jej cele, wskazano osoby odpowiedzialne za jej sprawowanie oraz zakres ich odpowiedzialności, zasygnalizowano też potencjalne źródła zagrożeń dla efektywności systemu kontroli wewnętrznej. W drugiej części przedstawiono poszczególne elementy systemu kontroli wewnętrznej, a więc jej środowisko, zarządzanie ryzykiem, działania kontrolne, przepływ informacji i komunikację oraz monitoring. Zaprezentowano również przykładowe zestawy pytań wspomagających audytora wewnętrznego w badaniu systemu kontroli wewnętrznej w jednostce realizującej zadania publiczne

IT support to management control in small and medium-sized enterprises

IT systems are seen as invaluable support to financial and accounting specialists, however, many enterprises are unable to use their analytical potential. The paper validates a positive contribution of the systems to the effectiveness of management control in small and medium-sized companies. The research included 129 Polish SMEs. Even though IT systems of ERP and BI classes were not commonly available (they were used by 18.6% of SMEs), it was observed that financial and management accounting received adequate IT support (in 58.1% of cases). Furthermore, sales and customer service were seen as domains were ITS contributed the most to the business. Finally of 51 SMEs which had no access to advanced software, only 7 found that situation negative