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

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

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 evaluation of customers of banking services should be seen as an additional tool for analyzing the performance of banks in addition to the analysis of financial indicators. Considering the impact that customer satisfaction and trust can have on the stability of the banking system, it is desirable to include them in reports on the banking sector...

By Emina Resić, Edita Hebibović - Čagalj

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

This study investigates the direct effect of brand market value on consumer purchase intentions of neo-luxury brands. Additionally, this study examines how the consumer's income affects the established relationship in the conceptual research model, i.e. how the market value of the brand affects consumer purchase intentions. The data was collected t...

By Nedžla Maktouf, Adi Alić

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

The effects of government consumption on economic growth are investigated in this study in a panel of world economies. Renewed attention has been recently paid to exploring this important relationship, especially in the aftermath of the global economic and financial crisis which resulted in unprecedented fiscal interventions globally. Despite the n...

By Vladimir Šimić

Under contemporary business conditions, there are numerous models used for the assessment of a company's financial situation and the prediction of the likelihood of its bankruptcy. These models have been mainly developed using the company's financial information. One of them is the Altman Z-score model. The model separates financially successful an...

By Emira Kozarević, Dženita Pirić