2024
The impact of selected financial factors on business ethics in the SMEs segment in the V4 countries
BELÁS, Jaroslav, Jan KUBÁLEK, Roman HLAWICZKA, Andrea BENCSIK, Zdenko METZKER et. al.Základní údaje
Originální název
The impact of selected financial factors on business ethics in the SMEs segment in the V4 countries
Autoři
BELÁS, Jaroslav, Jan KUBÁLEK, Roman HLAWICZKA, Andrea BENCSIK a Zdenko METZKER
Vydání
Economics & Sociology, 2024, 2071-789X
Další údaje
Jazyk
angličtina
Typ výsledku
Článek v odborném periodiku
Stát vydavatele
Česká republika
Utajení
není předmětem státního či obchodního tajemství
Impakt faktor
Impact factor: 3.000 v roce 2022
Organizační jednotka
Obchodně podnikatelská fakulta v Karviné
Klíčová slova anglicky
small and medium-sized enterprises financial factors business ethics V4 countries
Štítky
Změněno: 7. 3. 2025 07:09, Miroslava Snopková
Anotace
V originále
This study examines the impact of selected financial management factors on business ethics among small and medium-sized enterprises (SMEs) in the Visegrad Four countries (Czech Republic, Slovakia, Poland, and Hungary). Empirical research was conducted in June 2022 using a CAWI-based random sampling method, involving 347 respondents from the Czech Republic, 322 from Slovakia, 381 from Poland, and 348 from Hungary. Regression and correlation analyses confirmed that financial management factors significantly influence entrepreneurs' attitudes toward business ethics. The most influential factor is knowledge of key financial management aspects, followed by confidence in managing financial risks, understanding financial risk, and belief in a firm's medium-term survival. Notably, a firm's positive financial performance does not affect ethical attitudes. The impact of financial management factors on business ethics varies across the V4 countries, with Hungarian SMEs showing distinct characteristics compared to those in the Czech Republic, Slovakia, and Poland.