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Over the last few decades, not only organizations but also Higher Education Institutions should be more responsive to the demands of the changed global business environment and improve their effectiveness. Our motivation to write this paper is to assess the implementation of an Enterprise Resource Planning (ERP) system in higher education and their associated benefits, with a focus on students' performance when applying an SAP solution. This paper analyses the accuracy of undergraduate students, focusing primarily on the concept of self-assessment as they predict and evaluate their own performance relative to their externally assessed achievement. In the pre- and post-examination predictions the higher achieving students seem to predict and evaluate their examination results more accurately than their lower-achieving fellows. Although a gender gap cannot be found in self-estimation, we found substantial differences by comparing the selected language. Foreign students seem to overestimate their own examination performance to a greater degree than Hungarians do. Consequently, our results might allow decision makers to identify why self-assessment is important when implementing pilot ERP projects. The result of this study also provide evidence for groups of clients and other stakeholders in order to reduce failure in both higher education and business environment.

Many sports organisations operate as non-profits, but the emphasis and role of for-profits in this sector cannot be avoided. Today, sports activities are connected to the business sector and generate profit, hence, sports sector is a decisive part of the economy. Sport profile companies differ in their organisational strategy formulation approach. The main focus was to learn more about their strategy approach and market behaviour. 350 sports business organisations were involved in a survey of 3,248 companies, and the Chi-square test, variance analysis, and principal component analysis were applied to the sample. Results showed that 75.7% of the responding sports companies had no written strategic plan. The availability of written strategies seemed to depend on the organisation's scale. The market-following behaviour was confirmed in the case of smaller sports enterprises. Fitness service providers appeared to follow a market-leading behaviour. Growth, investment, and development naturally emerged as essential factors for companies with higher sales revenue and operating sports facilities, and they were relatively less important in sports goods production and trade. Most of the results showed that in the sports business sector, large-scale organisations focus on strategic-related issues more than other players in the industry. [ABSTRACT FROM AUTHOR]

GDP-measurable impact of the sports sector shows a growing tendency. It is one of the most defining elements of global economy, as it is constantly opening up new markets, with profit-oriented companies appearing, where the objective is to achieve profit and wealth. Therefore, it was considered important to examine the financial situation of various sports companies based on their annual statements. The purpose of the financial statement is to provide various market participants with information about the business situation of a company in order to support their decision-making process. In order to make informed decisions, it is essential to process and analyse the financial data disclosed in the statements. The analysis provides the management with essential information on the operation of the system and ensures its awareness. The aim of present study is to show the characteristics of profit-oriented organizations located and based in Hungary in the years 2014-2017, which have TEÁOR (Hungarian version of NACE) 931 ‘sports activities’ as their primary business activity. The financial situation is presented through the analysis of the liabilities side of the balance sheet. The survey involves mapping the relationship of the indexes with the notes to the financial statement, namely their conformity with the mandatory content stipulated by the Accounting Act.

Environmental, social and governance (ESG) disclosures maintain a sustainable strategic fit between the organization's goals and its changing environment and have an impact on the firm's ability to attract funds, gain competitiveness, and hence firm's financial performance (FFP). The objective of the present study is to evaluate the impact of environmental, social, and governance disclosures (ESGD) on firm financial performance (FFP), especially emphasizing the moderating role of firm internationalization. The study employed a panel dataset of 697 firms listed in the Asia-Pacific emerging economies from 2013 to 2022. The findings of the fixed effect and robust twostage least square estimations reflect that the modern pillars of corporate social responsibility - ESGD - significantly and negatively influence FFP; however, the degrees of corporate internationalization (international intensity, geographical extensity) significantly and positively moderate the association between ESGD and FFP. The findings of the current study have several implications for regulatory bodies, practitioners, and administrative decision-making authorities in both government and corporations. We further recommend a course of action where an attempt can be made to encourage international trade that is best aligned with the Sustainable Development Goals. [ABSTRACT FROM AUTHOR]

The main aim of the study to examine the extent to which the companies of a specific Hungarian sector fulfil their obligation to provide information in their notes to the financial statements as stipulated by the Accounting Act. Accordingly, it should be examined whether the notes to financial statements contains the required data regarding the balance sheets of companies investigated. For the analyses, it was used the notes to the financial statement of 8,226 companies with Hungarian headquarters, which are regulated by the Hungarian Accounting Act and which have information-technology services as the main business activity. It was investigated 95.78% of the financial reports containing the notes. The analysis was performed using text mining method, utilizing every available notes to the financial statement of the sector. Findings of the study reveal that the amount of published information shows greater and lesser differences and in many cases, the quantity of published data does not fulfil even the minimal obligations stipulated legally.

Copyright of National Security Review / Nemzetbiztonsági Szemle is the property of National University of Public Service and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this study, we examine the efficiency of companies in Hungary's agriculture, fisheries and forestry sector. We analysed corporate efficiency by using stochastic frontier analysis (SFA). We used two methods to perform the SFA calculations – the Cobb-Douglas and translog functions. The result variable for the SFA calculation was gross value added (GVA), and the explanatory variables were tangibles, material costs, employee costs and other costs. The original database contained cross-sectional and time series data and was transformed into a panel database. We used the maximum log-likelihood method for parameter estimation. We performed the efficiency analysis in the case of the CobbDouglas and translog functions in two ways – first, without z variables (factor effects) and second, considering different factors (subsectors, workforce categories, ranking by total assets and ranking by total sales). Taking z variables into account increased the value of the efficiency coefficients. The latter model's results show that the companies' average performance in the sector examined was more than 70%. Further calculations also showed that the subsectors of the agriculture, fisheries and forestry sector differed in efficiency scores. The larger companies operated more efficiently than the smaller ones in the sector examined. [ABSTRACT FROM AUTHOR]

Copyright of Hungarian Law Enforcement / Magyar Rendészet is the property of National University of Public Service and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The actuality of our research is given by the fact that in the 21st century, the field of accounting is changing continuously and rapidly. Thanks to the global processes occurred over the last few decades, changes took place in the economic processes and the area of accounting was formed much as well. Nowadays, a lot of undertakings perform such activities, which are cross-border and building international connections up. The differing content and rules of the statements applied in different countries make the comparability and the performance measurement more difficult, particularly for the undertakings, their owners, their existing and potential investors, other decision-makers as well as authorities. The above-mentioned differing application of the accountancy enhances the necessity for establishing a uniform harmonized accounting system, which is unanimous worldwide as well. International Financial Reporting Standards (hereinafter: IFRS) are intended to make the financial reports more transparent and unequivocal for its users; it helps to understand the content of reports and makes the decision-making more open and more predictable. However, we need to be attentive not only to the benefits of unification efforts but the economic, cultural, traditional and legislative differences of the single nations and the difficulties of adopting the different and unusual norms The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decision-making and the market operators. In the frame of accounting education, financial accounting has to deal with SAP Financial Accounting. SAP is the most popular enterprise business system used by the biggest organisations in the world to help run their companies. At the university, our teaching task is to give the knowledge and skills to the students they need in the practical, entrepreneurial life with training courses, education programs. At the University of Debrecen, the Institute of Accounting and Finance is faced with these educational challenges, such as introduction of SAP, and IFRS into the BA and MA education, and by using these systems to support managerial decision-making process and the management accounting. The purpose of this research is to examine how can the education reflect to the worldwide changes, and what is the mainstream in the accounting education nowadays. In order that the leaders of the businesses can make quick and appropriate economic decisions, it is essential in this intensively changing world that an enterprise should have a well-functioning accounting system based on up-to-date information. and that the university can teach new, practical knowledge.