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The impact of selected financial factors on business ethics in the SMEs segment in the V4 countries

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dc.title The impact of selected financial factors on business ethics in the SMEs segment in the V4 countries en
dc.contributor.author Belás, Jaroslav
dc.contributor.author Kubálek, Jan
dc.contributor.author Hlawiczka, Roman
dc.contributor.author Bencsik, Andrea
dc.contributor.author Metzker, Zdenko
dc.relation.ispartof Economics & Sociology
dc.identifier.issn 2071-789X Scopus Sources, Sherpa/RoMEO, JCR
dc.identifier.issn 2306-3459 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2024
utb.relation.volume 17
utb.relation.issue 2
dc.citation.spage 173
dc.citation.epage 193
dc.type article
dc.language.iso en
dc.publisher Center Sociological Research
dc.identifier.doi 10.14254/2071-789X.2024/17-2/8
dc.relation.uri https://www.economics-sociology.eu/?1033,en_the-impact-of-selected-financial-factors-on-business-ethics-in-the-smes-segment-in-the-v4-countries
dc.relation.uri https://www.economics-sociology.eu/files/8E_1488_Belas%20et%20al.pdf
dc.subject small and medium-sized enterprises en
dc.subject financial factors en
dc.subject business ethics en
dc.subject V4 countries en
dc.description.abstract This paper aimed to quantify the impact of selected financial management factors on business ethics in the segment of small and medium-sized enterprises (SMEs) in the Visegrad Four countries (Czech Republic, Slovakia, Poland, and Hungary). The empirical research, which was aimed at ascertaining the attitudes of SMEs, was conducted in June 2022 in the Visegrad Four countries. The selection of respondents was carried out by random sampling using the CAWI method. In the Czech Republic, the total number of respondents was 347, in the Slovak Republic, the total number of respondents was 322, in Poland, the total number of respondents was 381 and in Hungary, the total number of respondents was 348. The scientific hypotheses were verified through regression and correlation analysis. The empirical research yielded a number of interesting and stimulating scientific findings. The results showed that the selected factors in the financial management of SMEs have a significant impact on the formation of entrepreneurs' attitudes in the field of business ethics. Knowledge of the most important aspects of the firm's financial management represents the most significant factor influencing the implementation of ethical aspects in the management process of SMEs and positive perceptions of business ethics in the context of financial performance. Other financial factors, namely entrepreneurs' belief that they can appropriately manage financial risks in the firm, a correct understanding of financial risk, and belief in the firm's survival in the medium term, have also shown a significant impact on business ethics. A surprising finding was that a positive assessment of a firm's current financial performance does not have any impact on the formation of attitudes towards business ethics. The representation and intensity of the effect of financial management factors on business ethics varies across the V4 countries. While the attitudes of SMEs in the Czech Republic, Slovakia and Poland have similar characteristics, Hungarian SMEs differ significantly from them. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1012104
utb.identifier.wok 001261791900007
utb.source J-wok
dc.date.accessioned 2024-10-22T08:18:42Z
dc.date.available 2024-10-22T08:18:42Z
dc.rights Attribution 3.0 Unported
dc.rights.uri https://creativecommons.org/licenses/by/3.0/
dc.rights.access openAccess
utb.contributor.internalauthor Metzker, Zdenko
utb.fulltext.sponsorship -
utb.wos.affiliation [Belas, Jaroslav] Alexander Dubcek Univ Trencin, Trencin, Slovakia; [Kubalek, Jan] Univ Econ & Business, Prague, Czech Republic; [Hlawiczka, Roman] Silesian Univ, Dept Finance & Accounting, Opava, Czech Republic; [Bencsik, Andrea] Univ Pannonia, Dept Management, Veszprem, Hungary; [Metzker, Zdenko] Tomas Bata Univ Zlin, Zlin, Czech Republic
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Attribution 3.0 Unported Kromě případů, kde je uvedeno jinak, licence tohoto záznamu je Attribution 3.0 Unported