Číslo 38, ročník XV

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Exploring the Role of Ethical Issues in the Context of Digital Transformation
(Vysoké učení technické v Brně, Fakulta podnikatelská, 2021-12) Roša, Angelina
Purpose of the article: The article aims to explore the role of ethics within the context of digital technologies to provide additional insight into the phenomenon of digital transformation, and thus to contribute to a better understanding of the opportunities and challenges that companies encounter in a rapidly changing business environment. Specifically, the paper determines the role of ethics discussed in the most recent scientific literature in the context of digital transformation. Methodology/methods: An explorative approach to the analysis of scientific literature was adopted to answer the research question: What is known from the available scientific literature about the role of business ethics in the digital transformation of a company? The Scopus and ScienceDirect scientific databases were used for the literature search. The selected articles were assessed, grouped around the topics and analysed. Scientific aim: To investigate the challenges in the business ethics related to an increased impact of digital transformation on the company’s performance. Findings: 1) Business ethics ensures that digital technologies and the company’s decisions based on the information provided by these technologies are in line with the ethical considerations. 2) There is a demand for the increased organisational accountability for data management to ensure legal and ethical implications of data ownership. 3) Ethical decisions promote a long-run sustainable development of a company. 4) Ethical decision-making allows digitalisation solutions to be applied in accordance with the values and principles of employees. Conclusions: Ethical considerations provide deeper understanding of the impact of digital transformation at a higher level and in its long-term perspective. Limitations: the literature search was conducted in two scientific databases. Implications: the findings of this study form the basis for further research to investigate the interdependence between ethical responsibility of a company and technological advances towards achieving sustainable development.
Sustainable Development of Companies Using the ERP System as a Fundamental Tool of Digital Transformation
(Vysoké učení technické v Brně, Fakulta podnikatelská, 2021-12) Špatenka, Jan; Koch, Miloš
Purpose of the article: The purpose is to verify that ERP system implementations are in accordance with the company growth. There is no doubt that the ERP system as a representative of digitalisation tools aims at optimisation of resources and processes, while also contributing to sustainability. Methodology/Methods: The article is based on processing and sorting of secondary data published by the Czech Statistical Office. All relevant data were issued in different formats and structures so they needed to be parsed, cleaned and unified. It would not be possible to achieve expected results without such data transformation requiring knowledge in the field. To ensure higher validity of the study, the dependence between two researched aspects was observed in the lowest possible detail of the data and then summarised into present the final result. Scientific aim: The aim is to identify the relationship between the ERP system implementations and company growth. The study assumes that companies are motivated to digital transformation if it helps them to increase their production or do not temporarily slow it down because of the lifecycle and consequences of the implementation covering investment, deployment and usage of the ERP. Findings: Although the number of Czech companies using an ERP system is not constantly growing, the enterprise production is increasing during the reference period. This phenomenon is noticeable in almost every NACE industry in years 2015, 2017 and 2019. Even though the number of firms using the ERP is not clearly growing, as there is a fall in 2017, the general trend between 2015 and 2019 is increasing. Conclusions: As there is no negative effect of implementation of the ERP system on company growth, enterprises are willing to invest into their digital transformation and thus to support sustainable development as a whole.
Signalling Behaviour and Bank Provisioning Policies in Nigeria: The Conditional Effect of the IFRS Adoption and Solvency Risk
(Vysoké učení technické v Brně, Fakulta podnikatelská, 2021-12) Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Abdulrauf, Lukman Adebayo-Oke
Purpose of the article: Based on the propositions of the signalling hypothesis and prospect theory, this study examined the extent of attempt by Nigerian deposit money banks (DMBs) to solve the issue of adverse selection via signalling their financial prospects using loan loss provisions (LLPs). The empirical test was subject to the DMBs’ riskiness and changes in the accounting rule given failure of a number DMBs and the adoption of the International Financial Reporting Standards (IFRSs) respectively in Nigeria in the recent past. Methodology: Bank-level unbalanced panel datasets of a sample 16 DMBs, which are related to the variables of the study, were hand-extracted from their annual reports and account between 2007 and 2017. The analysis was conducted using the Prais-Winsten regression correlated with panel corrected standard errors (PCSE-PW) owing to the presence of heteroscedastic and autocorrelated residuals in the study’s regression models. Scientific aim: The study examined the relationship between LLPs and one-year-ahead changes in earnings before taxes and LLPs to establish whether Nigerian DMBs signal their financial strength via LLPs. Findings: The study largely found that Nigerian DMBs, regardless of accounting regime and risk of insolvency, do not use LLPs to signal their financial strength. However, where the evidence of signalling via LLPs was evident the coefficient of earnings signalling was insignificant, where it was significant signalling was achievable via discretionary LLPs (DLLP) rather than actual LLPs (TLLP) suggesting manipulative provisioning in the use of LLPs to signal. Conclusions: The study’s findings included empirical communication alerts to the regulators and Nigerian DMBs on the need for improvement in earnings signalling, as the present scenario may be interpreted as a sign of a non-going concern by analytical stakeholders. Limits of research: The generalisation of the study’s findings may be limited by the focus on one regime (IAS 39) of IFRS loan loss reporting but mitigated by the partial implementation of the second regime (IFRS 9) for the first four years in the country.
Technology Start-up Marketing Strategy and Lifecycle: First Empirical Findings by Qualitative Research
(Vysoké učení technické v Brně, Fakulta podnikatelská, 2021-12) Ulč, Jakub; Mandel, Miroslav
Purpose of the article: Technology start-ups go through certain stages in their lifecycle. In each stage of the lifecycle, there is a different approach to marketing strategy and its application through marketing activities. Creating an empirically based framework of a technology startup marketing strategy based on each lifecycle stage will increase the chances of success for such a technology start-up. Methodology: This research is based on qualitative research using structured interviews with the Czech and Slovak technology start-ups. The questions were validated by pilot research with a selected technology start-up and modified accordingly. The sample was obtained using nonprobability sampling methods. Deductive coding and content analysis are used. The outputs are represented by categorisation and followed by summarisation in the empirically based framework. Scientific aim: The aim is to create an empirically based framework of the marketing strategy of a technology start-up based on the lifecycle stages. The empirically based framework will be developed as an initial effort to gain knowledge in this area and to develop questions or the research direction for the future. Findings: The empirically based framework is developed through qualitative research to define the core marketing activities at a specific lifecycle stage. These activities are divided into categories of coding. The technology start-up should immediately and proactively develop marketing activities at the beginning of its foundation, not only internally but also with external support. Conclusions: For boosting the success of a technology start-up, it is necessary to create customised marketing activities. The ambiguous definition of a start-up hinders the advancement of the body of knowledge in this area and therefore primary research methods must be developed. The research is limited by the broad scope of the given topic. The marketing strategy area as such cannot be entirely covered and therefore sub-points need to be further addressed
The Impact of the New Technologies on Managing Projects Funded by Interreg Central Europe with Migrants as the External Stakeholders during the COVID-19 Pandemic
(Vysoké učení technické v Brně, Fakulta podnikatelská, 2021-12) Drabina, Anna; Liburska-Krzyżek, Sylwia; Wójcik, Katarzyna
Purpose of the article: The objective of this research was to examine the helpfulness of new IT tools which are used to project management. IT tools have been an important part of project management for a long time but after the pandemic time became an absolute necessity. The authors of this research examined whether project managers dealing with big international projects based on soft skills with the necessity of quick communication with internal and external stakeholders are convinced to work with a new tool and find it helpful. Methodology/methods: As a research sample, four consortiums of Interreg Central Europe have been chosen. Each consortium consists of 10 to 12 participant institutions, including the institutions of higher educations, NGOs and municipalities. The main objective of all selected projects is to support groups of migrants and refugees from programme countries. For the purpose of the research, the survey was designed and submitted to all institutions and project managers involved in four chosen projects. Scientific aim: The aim of the paper was to identify the issues regarding project management and risk management before and during the COVID-19 pandemic within Interreg Central Europe programmes considering internal and external stakeholders of the four chosen projects. Findings: The study showed that owing to the use of new IT tools, it was possible to maintain and improve communication in international project teams during the pandemic. The study also showed that surveyed project managers find helpful to work with new IT tools; however, they recognize risks related to communication with external project stakeholders. Most of those surveyed stated that new IT tool boosted the project teams’ communication but did not affect communication with digitally excluded stakeholders. Conclusions: In the authors’ opinion, the results confirm the purposefulness of using and developing the new IT tools despite issues with reaching external stakeholders. In the next step, the research will focus more on the external stakeholders’ issues with access to digital technologies, especially IT tools themselves.

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