/library/oar/handle/123456789/101845 Thu, 01 Jan 2026 15:30:27 GMT 2026-01-01T15:30:27Z /library/oar/handle/123456789/103261 Title: A model on the decision to conduct independent verification of CSR data : the case of Poland Authors: Wiśniewska, Jolanta; Górka, Joanna Abstract: PURPOSE: This study aimed to verify whether factors influencing the decision of Polish enterprises to have their CSR reports verified externally are the same as in Spain. Additionally, the research attempted to identify entities most frequently selected by companies to verify their non-financial data.; DESIGN/METHODOLOGY/APPROACH: For this study, the logistic regression model has been used in which the exogenous variable is verification of CSR reports conducted by an independent expert/auditor.; FINDINGS: The study shows that, depending on the country, different variables may influence companies' decision to submit CSR reports for examination by independent auditors/experts.; PRACTICAL IMPLICATIONS: This article attempts to identify financial variables which influence companies' decisions concerning external verification of CSR data in the case of Poland.; ORIGINALITY/VALUE: In Poland, CSR analyses to date have focused mainly on three main subjects concerning, the scope and forms of disclosures in CSR reports, a relationship between the scope of information published and company size, sector of operation, and profitability, verification of non-financial data. The novelty of this research lies in employing the model on the decision to conduct independent verification of CSR data. Fri, 01 Jan 2021 00:00:00 GMT /library/oar/handle/123456789/103261 2021-01-01T00:00:00Z /library/oar/handle/123456789/103257 Title: The influence of the ethnic diversity on the regional development as exemplified by the Silesian autochthonous population in Poland Authors: Łukaniszyn-Domaszewska, Katarzyna; Jończy, Romuald Abstract: PURPOSE: The paper aims to show that different characteristics of the Silesian autochthonous population resulting from unique cultural and civilizational roots and different values have a positive impact on the regional socio-economic development.; DESIGN/METHODOLOGY/APPROACH: The innovative approach establishes the relationship between the presence and activity of the Silesian autochthonous population and regional development. The first subject of analysis concerned the comparison of migration behavior of two different ethnic groups residing in Silesia, namely the autochthonous Silesian population and the Polish population of immigrant origin, using mainly the micro census method. The second research study was a comparative socio-economic analysis of areas inhabited by the Silesian population and typologically similar areas inhabited by the Polish people of immigrant origin. Finally, the third research area concerned a survey among representatives of local authorities, who assessed the role of Silesians in the process of regional development.; FINDINGS: The paper's main finding is that the location of the Silesian autochthonous population in the Opole Province has had a notable positive impact on several economic and demographic features, in addition to a very positive assessment of the population by the local authorities. Furthermore, the Silesian population has been recognized as a significant and positive development potential of the Opole Province.; PRACTICAL IMPLICATIONS: The results of the analysis might be used in determining a suitable development strategy. They also highlight the need for proper management of ethnic groups in regional development and diversity as economic and social potential.; ORIGINALITY/VALUE: Research results can contribute to constructing theoretical models regarding ethnic groups and their role in sustainable regional development. Fri, 01 Jan 2021 00:00:00 GMT /library/oar/handle/123456789/103257 2021-01-01T00:00:00Z /library/oar/handle/123456789/103256 Title: The tourism sector under uncertainty due to COVID-19 pandemic and the assumptions of new institutional economics Authors: Marciszewska, Barbara Abstract: PURPOSE: The aim of this study is to show the relationship between the functioning of tourism market subject to New Institutional Economics (NIE) in social terms. Furthermore, it aims to discover a need to identify relationships between the NIE theoretical framework and the phenomena and processes in tourism in the COVID-19 period.; DESIGN/METHODOLOGY/APPROACH: This research was based on critical literature analysis, statistical data and participant observation in the tourism sector. Notably, the new perspective presented in this study allows identifying non-market phenomena and processes that accompany economic mechanisms. This approach could be an important direction for mitigating the effects of the COVID-19 pandemic in the tourism sector.; FINDINGS: The study results showed that the diverse activities carried out by tourism sector subjects largely concern tangible and intangible public goods, however, these activities are not naturally compatible. Private tour operators have hidden goals—often short-term and particularistic—that frequently force public tourism institutions to adjust their activities.The importance in tourism of both formal and informal organisations is a prerequisite for strengthening the role of the state in achieving the social goals of tourism and support tourist enterprises which suffer under the COVID-19 pandemic. The novelty of the findings are connected with an attempt to explain a relationship between the functioning of tourism market subjects in uncertainty caused by COVID-19 and NIE assumptions in social terms.; PRACTICAL IMPLICATIONS: This study has implications for ways in which policymakers and managers could encourage tourism entities to focus on social aspects of tourism consumption. Social analysis concerning ‘new face’ of tourism under COVID-19 impact requires an interdisciplinary research and exploring the topic. The limitations of the study include little attention given to the specificity of the tourism market, including hotels, restaurants, air passenger transport in different countries of Europe.; ORIGINALITY/VALUE: It is the first time that analysis of new institutional economics has been shown as a way of searching for inter-institutional co-operation in the field of tourism policy. Fri, 01 Jan 2021 00:00:00 GMT /library/oar/handle/123456789/103256 2021-01-01T00:00:00Z /library/oar/handle/123456789/103255 Title: Principles of entrepreneurship auditing : a framework for understanding audit efficacy Authors: Dobrowolski, Zbysław Abstract: PURPOSE: This study presents a general framework for analyzing factors associated with entrepreneurship audit efficacy. The framework is intended to sharpen one thinking about improving audit process quality and enriching the audit theory better to understand the multiple drivers of audit planning and execution. While the framework has a broad scope, the research focuses mainly on audit requirements presented in auditing standards.; APPROACH/METHODOLOGY/DESIGN: This paper's insights have emerged iteratively by considering both theory and the empirical data based on INTOSAI auditing standards and guidelines and observation of audit organization from the United States, Germany, and the United Kingdom. The abductive reasoning and grounded theory were used during this study.; FINDINGS: The universal principles of audit efficacy were formulated.; PRACTICAL IMPLICATIONS: This study continues developing the audit theory and attempts to enrich it by pointing to the audit efficacy factors. From the practical side, the research allows for the formulation of several directional proposals, improving auditors' work.; ORIGINALITY/VALUE: This study aims to determine universal factors of audit efficacy and determine whether auditors may create epistemic injustice through their operations. Fri, 01 Jan 2021 00:00:00 GMT /library/oar/handle/123456789/103255 2021-01-01T00:00:00Z