Acta Univ. Bohem. Merid. 2025, 28(1):72-86 | DOI: 10.32725/acta.2025.005350
This research explored the effect of green accounting disclosure on performance of listed oil and gas companies in Nigeria. Data were gathered from the financial reports of selected oil and gas firms in Nigeria over the years 2013 to 2021. To analyze this, both panel regression analysis and a generalized linear model were applied. The findings revealed that the disclosure of environmental information did not significantly affect the financial success of these companies, while the level of debt had a negative but significant influence on their economic success. Additionally, the size of the company was found to have a positive and significant effect...
Acta Univ. Bohem. Merid. 2025, 28(1):55-71 | DOI: 10.32725/acta.2025.0041266
This study examines the correlations among service innovation, perceived value, and customer satisfaction among insurance policyholders in Lucknow, India. The research uses a dataset of 400 policyholders from different age groups and applies Ordinary Least Squares (OLS) regression to examine how service innovation and perceived value affect customer satisfaction. The results illuminate the importance of service innovation in augmenting perceived value and eventually stimulating consumer happiness within the insurance sector.
Acta Univ. Bohem. Merid. 2025, 28(1):34-54 | DOI: 10.32725/acta.2025.003325
Adopting sustainable technology transfer practices is crucial for promoting environmental preservation, efficient resource utilization, socioeconomic progress, and resilience to climate change, thus ensuring a more sustainable and equitable future. This study aimed to evaluate how specific factors influence the adaptation of technology transfer and their alignment with sustainability principles. Data were gathered from industry experts and practitioners using a mixed methods approach. Structural equation modelling (SEM) was employed with 135 respondents to conduct confirmatory factor analysis using AMOS. The results underscore the significance of prioritizing...
Acta Univ. Bohem. Merid. 2025, 28(1):14-33 | DOI: 10.32725/acta.2025.002328
This paper investigates the role of thought leadership in enhancing managerial performance with a specific focus on the mediating role of social-skills and the moderating role of gender. This study employs a cross-sectional quantitative approach deploying a questionnaire to collect data from 523 line managers of registered SMEs in Ghana. The findings signal a significant and positive linkage between thought leadership and managerial performance mediated by social-skills. However, gender has no significant moderating effect on this relationship. The study emphasises the need for owner-managers to invest in the acquisition of thought leadership and social-skills...
Acta Univ. Bohem. Merid. 2025, 28(1):1-13 | DOI: 10.32725/acta.2025.001486
Job satisfaction among government employees has always been a critical area of research, and its importance has only grown in the face of rapid digital transformation within the public sector. As governments increasingly embrace digital tools and technologies, understanding how these changes affect employee satisfaction is crucial for ensuring effective and efficient public service delivery. This study aims to explore the relationship between digital transformation in the public sector and job satisfaction among public administration employees. The research specifically focuses on local government workers in the Peloponnese region, a geographically...
Acta Univ. Bohem. Merid. 2024, 27(3)324
This special issue belongs to the conference on Green Policies and Practices: Catalyst or Pressure for trade and Investment. This conference was held on 22nd and 23rd November’2024 at Vietnam National University- UEB, Hanoi. The conference organizers include University of Economics and Business, Vietnam National University, Hanoi; M/S Confab 360 Degree; Foreign Trade University; University of Economics and Law, Vietnam National University, Hanoi; University of Adelaide, Australia; Sofia University, Bulgaria and Rangsit University, Thailand.
Acta Univ. Bohem. Merid. 2024, 27(3):94-108 | DOI: 10.32725/acta.2024.015940
This research article aims to compare the effects of mergers involving public and private banks on the mental well-being of employees. Specifically, the study will examine the influence on stress levels, job stability, and changes in work responsibilities. The study will explore the differences in stress levels, stability, and transitions experienced by personnel in public and private sector banks following mergers. By using a comparative method, the research intends to reveal the subtle impacts of these mergers on the psychological well-being of personnel in ...
Acta Univ. Bohem. Merid. 2024, 27(3):81-93 | DOI: 10.32725/acta.2024.014731
This study uses a systematic assessment of 1980–2024 literature to examine how behavioural biases affect financial investment decisions. Psychology and emotion influence investor behaviour in behavioural finance, challenging rational decision-making. The study analyses 40 scientific papers from Google Scholar and PubMed using a systematic literature review (SLR) technique and predetermined keywords and inclusion criteria. Cognitive biases like overconfidence and conservatism and emotional biases like loss aversion and regret aversion strongly influence investment decisions. The study also investigates how post-COVID-19 economic trends...
Acta Univ. Bohem. Merid. 2024, 27(3):67-80 | DOI: 10.32725/acta.2024.013473
Electric Vehicles (EVs) have garnered substantial attention and adoption. Global governmental bodies are increasingly enforcing regulations aimed at curtailing carbon emissions and fostering the uptake of EVs, thus fostering an optimistic outlook for the EV industry. This scholarly discourse endeavors to scrutinize the ramifications of stock market dynamics on the Indian EV sector. Leveraging data from the Bombay Stock Exchange (BSE), comprising 1485 observations spanning from 2017 to 2023, this investigation employs Dynamic Conditional Correlation (DCC) methodologies to explore the phenomenon of volatility spillover from the Indian stock market...
Acta Univ. Bohem. Merid. 2024, 27(3):46-66 | DOI: 10.32725/acta.2024.012440
In today's business landscape, the fusion of Information Technology (IT) and Corporate Social Responsibility (CSR) is redefining how companies balance growth with sustainability. A key element of this shift is the adoption of Green Information Technology (GIT) strategies, aimed at reducing the environmental footprint of IT processes. This study investigates the adoption of Green Information Technology (GIT) strategies within Indian IT companies as part of their Corporate Social Responsibility (CSR) efforts. The research aims to map GIT adoption trends, identify key motivations and barriers, and assess the impact on organizational performance...
Acta Univ. Bohem. Merid. 2024, 27(3):34-45 | DOI: 10.32725/acta.2024.011919
The role of entrepreneurship in economic growth of the country is indispensable especially in the context of developing economies. Start-ups are often at the forefront of technological innovation, developing new products, services, and solutions that can drive economic growth and improve efficiency in various sectors. Within the myriad challenges confronted by entrepreneurs, financing stands out as the paramount concern. By systemic review of 72 high-quality peer reviewed research papers, we try to explore the novel financing alternatives available to entrepreneurs in the digital era over the life cycle of start-ups. Secondly, we examined the...
Acta Univ. Bohem. Merid. 2024, 27(3):17-33 | DOI: 10.32725/acta.2024.010484
There has been a rapid growth of restaurants and eateries everywhere. Now a days customers not only go to the restaurant for food but also for unique experiences. Restaurants use different sensory cues in its ambience to make the diners’ experience a memorable one. Various studies discuss on visual, olfactory, gustatory, auditory and tactile senses in terms of different service industry but soundscape of a restaurant often go unnoticed. The present study tries to find out how the sound environment in a restaurant affects the diners’ visit to the restaurant. The required data are collected using two Focus Group Discussions (FGD). The...
Acta Univ. Bohem. Merid. 2024, 27(3):1-16 | DOI: 10.32725/acta.2024.009407
The prime objective of this paper is to analyze the impact of the level of digitalization on the volume of agricultural credit, viewed as a vital economic instrument contributing to the green economy and sustainable development, over the period from 2010 to 2020 in India. A broad review of past literature identifies the determinants of digitalization and agricultural credit. A sample survey is directed to examine the use of smartphones/internet by farmers for agricultural activities. The secondary data published by RBI for agricultural credit and TRAI for the number of mobile phones, smartphones and internet users is converted into an annual time...
Acta Univ. Bohem. Merid. 2024, 27(2):50-63 | DOI: 10.32725/acta.2024.0081842
Background: Digitization has enhanced humans' connectivity with technology, shifting office labour to the home. Unexpected changes in the workplace have affected female productivity. Aims: To understand systematically the impact of remote work on the work productivity of employees in different working professions. Method: This paper uses a PRISMA-model literature review from Scopus and Web of Science database from 2018 to 2023. 12 duplicate papers were deleted, 46 were selected for systematic review based on work-from-home productivity and gender-related characteristics. Result: Vocational psychologists have seen improvements in work efficiency and...
Acta Univ. Bohem. Merid. 2024, 27(2):31-49 | DOI: 10.32725/acta.2024.007802
Grounded in the Conservation of Resources (COR) theory, this investigation delves into the interrelationship among job demands, job resources, and employee creativity. In particular, the paper examines the effect of challenging job demands on idea generation while considering the mediating role of structural job resources. Using a cross-sectional approach, we obtained data from 190 participants in India’s manufacturing and service sectors through self-administered questionnaires distributed via email and WhatsApp. Through structural equation modelling and Hayes’ PROCESS macro, the study confirmed a positive relationship between challenging...
Acta Univ. Bohem. Merid. 2024, 27(2):1-30 | DOI: 10.32725/acta.2024.0062078
Even though it is easy to remember a time before content marketing, yet it has become difficult to imagine a digital world without it. However, the academic understanding of digital content marketing is extremely fragmented and diversified; exposing concerns to domain progression and managerial practice. The academic literature begins with the conceptualization of content marketing to content creation and distribution and blooms by establishing its nomological network. The domain has advanced exponentially but has not been systematically reviewed in recent times. Therefore, this study performs a systematic review of the domain covering 92 articles...
Acta Univ. Bohem. Merid. 2024, 27(1):42-57 | DOI: 10.32725/acta.2024.0041929
The trend of new information and communication technologies, the increase in globalization and competitiveness leads to the need and to the increase of the importance of new skills that are placed on employees. In different sectors of the economy, there is a need to develop different skills of employees. For this reason, universities face the challenge of ensuring that their graduates have the required skills. This article deals with research on soft skills in accounting and is aimed at the perspective of future graduates of accounting and finance programs and employers. The aim of the article is to explore how employers and future graduates perceive...
Acta Univ. Bohem. Merid. 2024, 27(1):58-77 | DOI: 10.32725/acta.2024.0051400
In this study, we challenge the prevailing notion of technological optimism by empirically examining the impact of improved internet and technological infrastructure on Czech rural areas. Through careful analysis and propensity score matching, we contrast areas that have experienced significant digitisation with untreated counterparts. Surprisingly, our results reveal minimal differences in key socio-economic indicators, contradicting the expected positive correlation between improved ICT infrastructure and rural development. While acknowledging the limitations of assessing stakeholder-specific impacts, our research urges a nuanced approach, suggesting...
Acta Univ. Bohem. Merid. 2024, 27(1):30-41 | DOI: 10.32725/acta.2024.0031424
The concept of supporting socially disadvantaged population groups is not new and has a tradition in both the core countries of the EU, as well as in newer one. However, there are new challenges the European society have to face, whether it was a pandemic of a new type of coronavirus or the current war of Russia against Ukraine. People suffering from a lack of quality food with regard to individual nutritional needs are more likely to be af-fected by chronic diseases, and a lack of food is also associated with many adverse effects on the overall health of the population, or the threat of an increase in socio-pathological manifestations in human society....
Acta Univ. Bohem. Merid. 2024, 27(1):16-29 | DOI: 10.32725/acta.2024.0021069
This paper focusses the trend of the credit supply and its impact on agricultural growth in Indian scenario since the independence eve. After independence, India emerged as a centre of attraction for national and international policy makers and investors. With the diversified demographic structure, India was tied in one strong thread of economic activity which was agriculture. With the time, need for agriculture is getting higher no matter what numbers projects. In this pandemic scenario, this was the only sector which reported positive growth. Food was always in the list of basic necessity. So will be in future. Therefore, it is always a prioritize...
Acta Univ. Bohem. Merid. 2024, 27(1):1-15 | DOI: 10.32725/acta.2024.0013172
The need to guarantee customers’ satisfaction has assumed a significant position in all business oriented discuss worldwide. This sudden rise is attributable to the recent competition among businesses for increased customer base. It is sequel to this that this paper examined the influence of electronic banking on customers’ satisfaction using the commercials banks in University of Ilorin as a case for study. A Survey research design was adopted for the study while a Multistage sampling method that comprises purposeful and random sampling techniques was adopted to pick GT Bank out of the eight banks in the study area. The population...
Acta Univ. Bohem. Merid. 2023, 26(3):50-58 | DOI: 10.32725/acta.2023.0161552
Exploring how gender impacts ethical decision-making and behavior within organizations can contribute to creating inclusive workplaces and empowering women in leadership roles. Additionally, examining gender-based differences offers valuable insights into implementing business ethics, a vital aspect associated with equality in the workplace and broader communities. This study aims to compare business ethics in Slovak companies led by male and female CEOs, identifying statistically significant differences. By exploring these distinctions, the research seeks to enhance our understanding of how gender influences the implementation of business ethics,...
Acta Univ. Bohem. Merid. 2023, 26(3):33-49 | DOI: 10.32725/acta.2023.0151322
Contemporary business backgrounds pose a formidable challenge for organizations to enhance employee engagement and organizational commitment. Our study thoroughly explored employee engagement scholarship on the relationship between employee engagement, organizational commitment, and overall organizational effectiveness. Our objective is to compile and structure previous findings, identify knowledge gaps, and set goals for future research by delving into the nuances of the methodology employed in previous studies and the tools utilized. The systematic review underscores the significant association between employee engagement and organizational effectiveness,...
Acta Univ. Bohem. Merid. 2023, 26(3):13-32 | DOI: 10.32725/acta.2023.0145383
The agency issues between shareholders and management push corporate governance issues into limelight. Our study's objective is to examine the consequences of board characteristics on a firm’s financial performance. Board size, independent directors, CEO-duality, number of independent directors in the audit committee, promoter’s shareholding, and board meetings have been chosen as the board variables. The fixed effects method has been applied to investigate the effect of board variables on company’s performance using a panel data framework. This study demonstrates that board of directors has an impact on firm performance and...
Acta Univ. Bohem. Merid. 2023, 26(3):1-12 | DOI: 10.32725/acta.2023.0131430
Visitor satisfaction in a tourism destination is an essential key to success in the competition at the national and international level of tourism. This paper tents to investigate mainly the cultural potential and its impact on visitors, but general satisfaction and loyalty to destination is also very important topic. The quantitative research was conducted to test whether there are the statistically significant relationships between travel motive, frequency of visit, satisfaction of visit and intention to recommend and revisit the destination. The questionnaire survey was used for this purpose. The research sample was more than 1000 respondents...
Acta Univ. Bohem. Merid. 2023, 26(2)1423
This special issue is for the papers presented in Global Conference on emerging technologies, business, sustainable innovative business practices, social well-being” on 10th and 11th December’2022. The conference was mainly organized by Confab 360 Degree, India in collaboration with London Churchill College, United Kingdom; ITM University, Raipur, India; Guru Nanak Institute of Management, Delhi, India; Narayana Business School, Gujarat, India; Shri Jairambhai Patel Institute of Business Management and Computer Applications, Gujarat, India; School of Commerce & Management, Mohan Babu University, Andhra Pradesh,...
Acta Univ. Bohem. Merid. 2023, 26(2):121-129 | DOI: 10.32725/acta.2023.0121761
Digitalization is changing the face of the automotive industry by restructuring the supply chain (SC). This study uses a systematic literature review method to analyse current and future research trends in digitalization in the automobile SC. The Scopus database is identified for carrying out this study. With the keywords search, twenty-one articles finalized for the study. This study identified the research done year-wise, the number of articles published in the journals, and the research methods used. This research provides current and future research trends. This research will benefit the automotive sector as it will help them learn about...
Acta Univ. Bohem. Merid. 2023, 26(2):95-120 | DOI: 10.32725/acta.2023.0111870
Research in the field of digital HR transformation has gained significant momentum due to the influence of business transformation driven by digital technology. However, despite its growing prominence, the research on this topic remains relatively scattered and dispersed. Therefore, the authors employed bibliometric analytic methodologies in this article to portray the intellectual structure of literature related to digital developments in HR. A comprehensive analysis of 184 articles from the Scopus database is conducted using bibliometric methods, including citations, co-citations, and keyword analysis. Using bibliometric analysis, this paper...
Acta Univ. Bohem. Merid. 2023, 26(2):80-94 | DOI: 10.32725/acta.2023.0101325
Youth is a critical phase that epitomizes cognitive, physiological, and psychological growth leading to an individual's and community's well-being. Unfortunately, various lifestyle or non-communicable diseases(NCDs) have percolated, resulting in significant adverse effects; on the present health outcomes, which are transited into adulthood. Recent social communication tools provide a colossal prospect for educating audiences of diverse social strata to adopt lifestyle modifications for better health. This study sought to evaluate the social communication modes influencing health-behaviour modulations for managing NCDs amongst Durgapur, West Bengal,...
Acta Univ. Bohem. Merid. 2023, 26(2):68-79 | DOI: 10.32725/acta.2023.0092833
The study examines the effect of accrual and Real Earnings Management (REM) on firm value of selected manufacturing firms in Nigeria. Tobin’s Q was employed to measure firm value, while Larcker and Richardson's (2004) and Roychowdhury's (2006) models were used to proxy accrual-based and REM respectively. Purposive sampling technique was employed to select thirty-seven (37) listed manufacturing firms across conglomerates, health care, industrial goods, and consumer goods sectors in Nigeria. Panel regression analysis employed to analyse secondary data gathered for the study. The results reveal a negative and significant influence of accrual-based,...
