No abstract

No abstract

The aim of this article is to diagnose the situation of electromobility in local government units of Polish municipalities. Besides the main features of the communes, the issue of type of strategy that is being built was raised, what are the trends in this respect, and how public transport fits into them? The empirical basis was a survey conducted in 2020 using the CAWI (computer assisted web interview) method, covering all 2477 communes in Poland. Responses were received from 2230 municipalities (90% response rate). Based on the statistical analysis, the main conclusion is that rural communes are less willing to implement the electromobility strategy, but if they decide to do so, they develop long-term strategies. Another conclusion is that the amount of budget revenue per capita does not affect decisions on building an electromobility strategy. Also, a general tendency in Poland is an increase in the propensity to invest in electromobility, mainly in infrastructure for users, compared to public transport and electric buses. The main implication of the study is that Polish public authorities now have background information regarding the theme that can be useful in developing guidelines for local electromobility strategy implementation.

Conditions of the EU development policy 7.2. e institutional structure of the EU's assistance for developing countries 7.3. e geographic structure of the EU's assistance for developing countries 7.4. Perspectives for the EU development policy for developing countries

Allen, M. (2017). The sage encyclopedia of communication research methods (Vols. 1-4). Thousand Oaks, CA: SAGE Publications, Inc. doi: 10.4135/9781483381411 Alleyne, B., & Amaria, P. (2013). The effectiveness of corporate culture, auditor education, and legislation in identifying, preventing, and eliminating corporate fraud. International Journal of Business, Accounting and Finance, 7(1), 34+. Bailey, J. A. (2011). Core Competencies for Today’s Internal Auditor. Report II. Altamonte Springs: The Institute of Internal Auditors. Bilan, Y., Mishchuk, H., & Samoliuk, N. (2023). Digital Skills of Civil Servants: Assessing Readiness for Successful Interaction in e-society. Acta Polytechnica Hungarica, 20(3), 155-174. DOI: 10.12700/APH.20.3.2023.3.10 Bustos-Contell, E., Porcuna-Enguix, L., Serrano-Madrid, J., & Labatut-Serer, G. (2022). Female audit team leaders and audit effort. Journal of Business Research, 140, 324-331. Chan, S. H. J., & Lai, H. Y. I. (2017). Understanding the link between communication satisfaction, perceived justice, and organizational citizenship behavior. Journal of Business Research, 70, 214–223. Cho, J., Lee, H. E., & Kim, H. (2019). Effects of communication-oriented overload in mobile instant messaging on role stressors, burnout, and turnover intention in the workplace. International Journal of Communication, 13. Compernolle, T. (2018). Communication of the external auditor with the audit committee: Managing impressions to deal with multiple accountability relationships. Accounting, Auditing & Accountability Journal, 31(3), 900–924. doi: 10.1108/AAAJ-05-2013-1356 Cone, J. D. (1978). The Behavioral Assessment Grid (BAG): A Conceptual Framework and a Taxonomy. Behavior Therapy, 9, 882–888. Dobrowolski, Z., Sułkowski, Ł., & Bařinová, D. (2022). Auditors maximising their utility: Economic analysis of the supreme audit institution. Journal of International Studies, 15(3), 98-110. doi:10.14254/2071-8330.2022/15-3/7 Frey, L., Botan, C., Friedman, P., & Kreps, G. (1991). Investigating Communication: An Introduction to Research Methods. Englewood Cliffs, NJ. Griffin, E. (2003). Podstawy komunikacji społecznej [Fundamentals of social communication]. Gdańskie Wydawnictwo Psychologiczne. He, W., Sidhu, B., & Taylor, S. (2019). Audit quality and properties of analysts’ information environment. Journal of Business Finance & Accounting, 46(3–4), 400–419. IIA Internal Audit Capabilities and need survey. (2019). Protiviti. Retrieved from https://www.protiviti.com/US-en/insights/internal-audit-capabilities-and-needs-survey International Auditing and Assurance Standards Board (IAASB). (2011). Enhancing the Value of Auditor Reporting: Exploring Options for Change. New York, NY: International Federation of Accountants. Jerzemowska, M., & Koyama, Y. (2020). The board as an example of Japanese corporate governance system hybridization: An outline of the problem. Economics and Sociology, 13(3), 171-202. doi:10.14254/2071-789X.2020/13-3/11 Jurczuk, A., & Florea, A. (2022). Future-Oriented Digital Skills for Process Design and Automation. Human Technology, 18(2), 122–142. https://doi.org/10.14254/1795-6889.2022.18-2.3 Macko, M. (2009). Poczucie sprawiedliwości organizacyjnej a zachowania pracowników [The sense of organizational justice and the behavior of employees]. Poznań: Wydawnictwo Naukowe WNS UAM. Madlock, P. E. (2008). The link between leadership style, communicator competence, and employee satisfaction. International Journal of Business Communication, 45(1), 61-78. Marcyński, K. (2020). Sposoby badania, mierzenia i oceny kompetencji komunikacyjnej [Methods of researching, measuring, and evaluating communication competence]. Zeszyty prasoznawcze, Kraków, 63(1), 41–54. McCroskey, J. C., McCroskey, L. L. (1988). Self-report as an approach to measuring communication competence. Communication Research Reports, 5(2), 108–113. Mikkelson, A. C., York, J. A., & Arritola, J. (2015). Communication competence, leadership behaviors, and employee outcomes in supervisor-employee relationships. Business and Professional Communication Quarterly, 78(3), 336-354. Morreale, S. P., Spitzberg, B. H., & Barge, J. K. (2013). Human Communication: Motivation, Knowledge, and Skills (3rd ed.). New York, NY: Peter Lang. Narkchai, S., & Fadzil, F. H. B. (2017). The communication skill on the performance of internal auditors in Thailand Public Limited Company. International Review of Management and Marketing, 7(4), 1-5. Retrieved from www.econjournals.com Przybylska, J., Rydzak, W., & Trębecki, J. (2020). Communication in internal audit: theory and practice. Poznań: PTPN. Rose, J. (2015). Mapping Your Career: Competencies Necessary for Internal Audit Excellence. Global Internal Audit Common Body of Knowledge. CBOK, Altamonte Springs: The Institute of Internal Auditors. Salerno-Kochan, M. (2006). Kompetencje audytorów [Competences of auditors]. Zeszyty Naukowe Akademii Ekonomiczne w Krakowie, 717. Smith, G. (2005). Communication skills are critical for internal auditors. Managerial Auditing Journal, 20(5), 513-519. doi: 10.1108/02686900510598858. The Institute of Internal Auditors. (2020). The IIA’s Global Internal Audit Competency Framework. Retrieved from https://global.theiia.org/standards-guidance/Pages/IAC-Framework-Put-It-to-Work.aspx Tkalac Verčič, A., Galić, Z., & Žnidar, K. (2021). The relationship of internal communication satisfaction with employee engagement and employer attractiveness: Testing the joint mediating effect of the social exchange quality indicators. International Journal of Business Communication, 1. Turley, S., & Zaman, M. (2007). Audit committee effectiveness: informal processes and behavioral effects. Accounting, Auditing & Accountability Journal, 20(5), 765-788. doi: 10.1108/09513570710779036 Witzany, A. (2018). Audit never sleeps. Altamonte Springs: The Institute of Internal Auditors. Williams, K. C., & Spiro, R. L. (1985). Communication style in the salesperson-customer dyad. Journal of Marketing Research, 22, November. Williams, K. C., Spiro, R. L., & Fine, M. L. (1990). The customer-salesperson dyad: An interaction/communication model and review. The Journal of Personal Selling & Sale Management, 10(3).