European Journal of Business Science and Technology, 2023 (vol. 9), issue 2
The Effect of Import on Export Growth and Convergence: A Spatial Analysis in Türkiye
Ömer Tarık Gençosmanoğlu, Kemal Buğra Yamanoğlu
European Journal of Business Science and Technology 2023, 9(2):141-164 | DOI: 10.11118/ejobsat.2023.011 
Recent studies tend to scrutinize the convergence and growth patterns of various socioeconomic variables among countries or regions, as well as their per capita income. This study as a new approach examines the growth rate and convergence inclination of real per capita exports among the 81 provinces of Türkiye for the period 2004–2021. The role of imports and their subcategories (intermediate, capital, and consumer goods) is also considered in this context. The results of the non-spatial panel model show that real per capita exports converge among provinces in both absolute and conditional terms. On the other hand, while total imports as well...
Fuzzy Model for Detection of Fraudulent Financial Statements: A Case Study of Lithuanian Micro and Small Enterprises
Erika Besusparienė, Vesa A. Niskanen
European Journal of Business Science and Technology 2023, 9(2):165-185 | DOI: 10.11118/ejobsat.2023.008
90 per cent of enterprises in the European Union (EU), including Lithuania, are small enterprises that prepare the abridged financial statements. Verifying the fairness of these reports for stakeholders is challenged due to the lack of data. The aim of this research is to develop a novel model based on fuzzy logic for detecting fraudulent financial statements in micro and small enterprises by using financial ratios suitable for abridged financial statements. The results have shown that the developed fuzzy model enables estimation of the level of fraud in each individual element of accounting. Identifying each fraudulent accounting element allows us...
Cause-Related Marketing as a Corporate Social Responsibility Initiative: Consumer Perceptions of the Campaign
Karolina Tuèková, Tereza Balcarová
European Journal of Business Science and Technology 2023, 9(2):186-204 | DOI: 10.11118/ejobsat.2023.010
As society becomes more and more socially conscious, corporate social responsibility may be one of the factors influencing the decision to buy. In the 21st century, cause-related marketing as one of the possible initiatives of a socially responsible approach became a common part of building a relationship with customers. But what are the differences in the perception of a cause-related marketing campaign among consumers with different levels of donation size with regard to gender distribution? Using existing studies, the responses concerning the perception of the campaign supporting a collection for the Zoo in the Czech capital were evaluated through...
A Model for Assessing Digital Transformation Maturity for Service Provider Organizations
Roman Teichert
European Journal of Business Science and Technology 2023, 9(2):205-230 | DOI: 10.11118/ejobsat.2023.014
The research presented aims to close a gap in the measurement of digital maturity for the domain of service which was identified through a systematic literature review. The study provides a holistic Digital Service Transformation Maturity Self-Assessment Model for service provider companies in a B2B-context based on analysis of different digital maturity models and by means of a qualitative approach through expert feedback in a Delphi-process and additional complementary literature review to define maturity assessment items. The presented Digital Service Transformation Maturity Model comprises 8 factors, 27 subfactors and 403 related specific assessment...
Gender Differences in Career Planning among Young Adults
Ildikó Rudnák, Alena Èarva¹ová, Judit Garamvölgyi, Garegin Hambardzumyan, Liana Vardanyan, Michaela Beran Sládkayová
European Journal of Business Science and Technology 2023, 9(2):231-248 | DOI: 10.11118/ejobsat.2023.012
Gender equality is the state where both men and women get equal opportunities, rights and status. Our exploratory research focuses on the situation in Armenia, the Czech Republic, Hungary and Slovakia. Unlike usual researches where traditionally countries from the West and East of Europe are investigated our exploratory research focuses on countries from the Eastern Block. These countries support gender equality in the labor market; however, they contribute in strengthening the traditional family model with the length of parental leave. Based on our exploratory research we can identify patterns showing that the opinion of society about the distribution...
Moderating Effect of M-Banking Apps Users’ Demographic Variables on the Relationship between the Ease of Use and Brand Trust
Md. Rahat Khan, Sanjoy Kumar Roy
European Journal of Business Science and Technology 2023, 9(2):249-265 | DOI: 10.11118/ejobsat.2023.015
The study aimed to determine the impact of m-banking apps’ ease of use on brand trust, including the moderating effect of users’ demographic factors on that relationship. The research was quantitative, where 400 samples were selected based on simple random sampling. The participants were m-banking app users based on their availability and popularity and concentrated on the Dhaka division. The collected data were processed through the SPSS V23 and SmartPLS. Structural equation modeling (SEM) was run to test the hypothesis. The study revealed a positive significant impact of m-banking apps’ ease of use on brand trust. In addition, gender...
Learning Outcomes Achievement of Management Accounting Course
Alwan Sri Kustono, Rochman Effendi, Anggun Ayu Wangi
European Journal of Business Science and Technology 2023, 9(2):266-281 | DOI: 10.11118/ejobsat.2023.013
This study aims to prove the factors that affect learning outcomes achievement of management accounting courses. The sample is accounting students at four major universities in East Java, Indonesia. The questionnaire was filled out using a Google form, and the number of samples was 417 respondents. Hypothesis testing using partial least squares. Nine hypotheses were tested with gender as a moderating variable. Performance expectations and effort affect student intensity and subsequently affect active participation. Changes in facilitation conditions and the level of participation affect the achievement of learning outcomes. Different from prediction,...