The principle going concern is a fundamental assumption in the preparation and presentation of financial statements. It is a sensitive assessment in audit arrangement that, in the case of an auditor's mistake, can leave multiple negative consequences for the business of the audited entity and its stakeholders, but also for entire accounting profess...

By Bruno Bošnjak, Ševala Isaković-Kaplan, Lejla Demirović

The idea that regional competitiveness can be fostered and managed to enhance national competitiveness has gained increasing acceptance in the scientific community in recent years. Based on this, several initiatives have been developed and implemented to enhance the company's competitiveness in specific target regions of Europe and Bulgaria through...

By Nikolay Sterev, Vyara Milusheva, Daniel Delchev

Purpose – The profitability of green supply chains is the subject of numerous debates, analyses, and studies. While meta-analysis results of previous studies indicate that implementing green supply chain management (GSCM) practices leads to better environmental and economic organizational performance and outcomes, the impact on social and ope...

By Najla Mujić

This article shows a possible solution for employee motivational issues in the nonprofit sector. The research was conducted in a Hungarian nonprofit organization, a social service institution for people with disabilities. The authors show how purpose can be transformed into a concrete performance-enhancement tool. The purpose-driven direction can ...

By Tünde Pattay-Palánkai, Beatrix Séllei

The Corporate Sustainability Reporting Directive (CSRD) is effective from the 2023 business year for a defined group of large companies. The new directive aims to track the achievement of climate-neutrality goals through non-financial reports. Companies involved in transportation leave a significant environmental footprint.   This paper uses...

By Éva Karai, Gábor Zsolt Dragonya

It is well known that the economic growth of the country is a complex phenomenon and that it is influenced by a large number of different factors. The intensity of the influence of each factor is important, as well as their mutual relationship. Almost every decision concerning economic growth is long-term, that is, it has long-term effects on the c...

By Amra Babajić, Mirza Suljić

This study investigates the direct effect of the perception of social responsibility and business ethics on love and attitude towards a drug brand that can be obtained without a prescription, within Bosnia and Herzegovina. The data was collected through an online survey. In order to validate the suggested conceptual model, we used structural equati...

By Adi Alić, Arijana Dedić

Gazelles represent fast-growing companies that significantly contribute to company growth and creation of new jobs. Different definitions of gazelles and criteria for their categorization are mentioned in the literature. The aim of this paper is to demonstrate that definitional differences and conceptual understanding of gazelles, as well as the cr...

By Dženita Mustafić, Ljiljan Veselinović, Jasmina Mangafić, Danijela Martinović, Ermin Cero

The literature suggests potential differences in brand naming approaches between business-to-business (B2B) and business-to-consumer (B2C) markets. Therefore, using the model of the brand naming process proposed by a group of authors, this study aims to determine the differences in the brand naming process between companies operating in the busines...

By Nenad Brkić, Esmeralda Marić

The issue of analyzing factors of the dynamics of the economic performance of every economy, which means Bosnia and Herzegovina as well, is continuously very current, challenging, significant, and complex. Adequate control of key factors can significantly influence the achievement of the target economic performance of the economy of Bosnia and Herz...

By Radojko Lukić