No abstract

The COVID-19 pandemic resulted in a sudden and unprepared switch to teleworking and home office in many workplaces and job functions. The use of teleworking in Hungary was significantly below the European average until the emergence of the coronavirus, which forced many people into this situation. Curfew restrictions have led to a complete lack of separation between work and private life for some workers, with several advantages and disadvantages. This paper aims to analyse the impact of the COVID-19 pandemic on changes in trade patterns, as confirmed by a questionnaire survey. The research is based on a questionnaire about shopping habits during the home office period. The hypothesis of the authors is that the persistence of the home office, elimination of travel for work, constant online presence, fear of the virus, and the lockdown have also significantly changed shopping habits. The survey showed that a large proportion of respondents tried to reduce the amount of personal contact during the pandemic period and most of them turned to online solutions for safety reasons. About online purchases, many respondents indicated doubts as to quality and a lack of confidence in the product they were buying. However, the positive experience gained during the pandemic period is likely to influence future purchasing habits for the majority.

Traditional financial indicators calculated from financial statements cannot provide adequate information for the management, do not support strategic decisions. The reason for this is the methodology used in producing financial statements and the operational logic of financial accounting. Financial accounting thinks in terms of business year that is 12 months. It deals with events of the past, more accurately, with so called economic activities. Financial accounting evaluates such economic activities in terms of monetary processes, which means that the traditional financial indicators have their limits in application. Could it mean that traditional financial indicators cannot be used in the long-term strategic decision making? In our study we point out two connections between financial indicators and strategic decision making. Firstly, we focus on financial indicators used in supported strategic decision making, in strategic indicator systems. Secondly, we focus on cases in which financial indicators complement the methods of strategic decision making, add something to the tools available in strategic management.

A szociális szövetkezetek gazdálkodási problémáinak feltárása érdekében kérdőíves kutatást végeztünk. A kutatásunk megállapította, hogy a rendelkezésre álló munkaerő minősége és a megfelelő célpiacok megtalálása jelenti a szociális szövetkezetek fő gondját. A kérdőíves felmérés alapján elkészítettük a szociális szövetkezetek Balanced Scorecard rendszerének (továbbiakban BSC) egy lehetséges modelljét. Modellünk a Bull által kidolgozott modell egy adaptációja (Bull, 2006). Jelen cikkünkben a BSC külső szervezetek igényeinek való megfelelés modulját dolgoztuk ki. Meghatároztuk a követelmények körét, a követelmények teljesítését nyomon kísérő mutatószámokat, továbbá javaslatot teszünk a mutatószámok mérésének gyakoriságára is.

Innovation is a key element of economic development and a key factor in social processes. Technological and economic innovations cannot respond to all social challenges. However, innovation - the search for new and innovative solutions - needs to be interpreted more broadly than before. In line with social changes, the European Union pays more attention to the context of social innovation. The social enterprises play a vital role in modern societies. The subject of our study is social cooperatives, which are a type of social enterprise. The social cooperatives offer an opportunity to improve the employment skills. However, the management of this enterprises faces several dilemmas how can build up an effective control system of a social enterprises in Central-Europe. As our questionnaire stated, the major problem of social cooperative is the quality of available labour force. This paper focuses the applicability of the traditional Balanced Scorecard system to the special needs of a social cooperative. Here one area of the Balances Scorecard will be highlighted – the Human Resource management and how the tools can be effectively adapted to the social cooperatives. A report system and a ratio analysis tool are developed to help the work of social cooperative managers. The focus of this paper research question how can improve the monitoring of Human Resource Management in social enterprises like social cooperatives. In the introduction part of this paper the importance of social innovation is emphasized, and a brief introduction to the development of controlling tools is provided. Next, part of our broader questionnaire is presented to highlight the importance of Human Resource Management in the Hungarian social cooperatives. In the discussion part a special BSC is presented which is based on Bull’s social enterprise Business Scorecard system. The Human Resouce Management should consider the regulatory requirements of granting authority, so these are briefly introduced. Finally, some indicators and tables are presented which can help the Human Resource Management in a social innovation enterprise.