Central European Business Review, 2023 (vol. 12), issue 4

Articles

Advantages and Suitability of Activity-Based Costing: A Study from Engineering Industry

Lenka Hud�kov� Sta�ov�

Central European Business Review 2023, 12(4):1-31 | DOI: 10.18267/j.cebr.330  

The objective of the paper is to assess the advantages and disadvantages of costing methods for companies in the engineering sector. We compare traditional costing methods (absorption costing and marginal costing) with the activity-based costing (ABC) method. The analysis is carried out in Slovakia and Czechia. We examine the reasons for the transition to the ABC method and also the reasons for continuing to use the traditional marginal costing method. For statistical analysis, we use the chi-squared test, the chi-squared data distribution test, the Wilcoxon paired test and the Mann-Whitney U-test for two independent selections. We use each of these...

The Effect of Organization Employees' Perspective on Digital Transformation on Their Technostress Levels and Performance: A Public Institution Example

Mehmet Akif �ini, Meral Erdiren�elebi, Abdullah Z�beyr Akman

Central European Business Review 2023, 12(4):33-57 | DOI: 10.18267/j.cebr.331  

The digital transformation (DT) process, which has been experienced intensely recently, can radically change all business processes, models and structures of organizations. Change and transformation, which are focused on efficiency and productivity, also trigger stress from time to time. Public institutions are also adopting DT processes. In this study, the relationship between technostress faced by organization employees in the DT process and employee performance is examined. The mixed method is used in the study. As a sample, 351 central career experts working in primary units of public institutions are selected, and the data are analysed using IBM...

Telework Perception and Implications during COVID-19 in the Czech Republic

Jitka Volfov�, Kamila Matysov�, Diana Maria Vr�nceanu, Claudia Elena Țuclea

Central European Business Review 2023, 12(4):59-76 | DOI: 10.18267/j.cebr.332  

The research focuses on the perception and implications of telework during the COVID-19 pandemic in the Czech Republic. The aim of the paper is to prove the validity of an existing theoretical model (presented in Romanian research before COVID-19) for the Czech situation during COVID-19 and draw managerial conclusions. Quantitative primary data were collected via questionnaires and analysed using structural equation modelling, evaluating cause-effect relationships between latent variables in two steps: a structural model (showing latent constructs and paths between them) and an outer model (displaying relationships between each latent construct and...

Digitalization and Platformization in Romania Based on the Digital Platform Economy Index 2020

Stefan Apostol

Central European Business Review 2023, 12(4):77-103 | DOI: 10.18267/j.cebr.333  

This article examines the Romanian digital platform economy. In particular, it discusses how this novel paradigm could help Romania adapt to new technological and structural conditions and participate in the upcoming industrial-digital revolution. It intends to investigate the bottlenecks in the country's platform economy. Moreover, it compares the health of the digital entrepreneurial ecosystem with that of neighbouring countries. So that Romania may achieve sustainable growth, it suggests ways to enhance the platform economy framework. The methodology and data analysed in the study are based on the Digital Platform Economy Index 2020. It combines...

Influence of Inclusive Work Environment and Perceived Diversity on Job Satisfaction: Evidence from Poland

Jolanta Maj

Central European Business Review 2023, 12(4):105-122 | DOI: 10.18267/j.cebr.334  

Organizations are increasingly operating with a multicultural and diverse workforce. Researchers and practitioners have recognized that diversity is a double-edged sword and can result in many significant benefits but can also present challenges in organizations. Therefore, the goal of the paper is to analyse the influence of perceived diversity, a perceived inclusive organizational culture and an inclusive diversity paradigm on employee job satisfaction. In order to analyse the research problem, a quantitative approach was chosen. The research was conducted on a representative sample (n = 1 035) of Poles using a research panel. The data analysis showed...

Re-Establishing Home and Work Boundaries by Pseudo-Commuting Whilst Working from Home

Michal Be�o

Central European Business Review 2023, 12(4):123-134 | DOI: 10.18267/j.cebr.335  

Over the past decade, modern collaborative tools and technologies have changed the way we think about e-work. Suddenly, this kind of work was not just a perk but a necessity for almost everybody. The pandemic has accelerated the interaction between social life and e-work. E-work has become extremely popular. The purpose of this study is to find out whether "pseudo-commuting" can pave the way to a work-from-home balance and increase productivity. Special attention is paid to the e-workforce, workers who are experienced in choosing their route to work and the place for work and have implemented various post-pandemic routines. Interviews were conducted...

Abusive Supervision and Organizational Citizenship Behavior: Moderated Mediation Model of Burnout and Organizational Identity

Cihangir G�m��ta�, Nilg�n Karata� G�m��ta�

Central European Business Review 2023, 12(4):135-159 | DOI: 10.18267/j.cebr.336  

Using the arguments of conservation of resources theory and social identity theory, this study investigates the impact of abusive supervision on organizational citizenship behaviour (OCB) through the mediating effect of burnout. Simultaneously, the moderator effect of organizational identity on the relationship between abusive supervision and burnout is examined. The intention here is to examine whether organizational identity would increase the negative effect of abusive supervision on burnout and to test the underlying mechanism by which abusive supervision affects OCB, with the most affected parties. According to this, we aim to contribute to the...