Introduction: Transitional economies and changing notions of accounting and accountability

This paper explores the issue of the true and fair view (TFV) and the overriding principle within the European Union (EU), via a legally based analysis of the relationship between EU and national laws. We apply the supremacy of European law to methods of incorporating the TFV into national legislation, using Austria as a detailed case study, showing that all countries – maybe against their original intention – either have an override (as does Austria, contrary to the prevailing local opinion) or have failed to honour their EU commitments. As part of our argument, we explain the importance of the Roman law teleological principle in legal application and interpretation, as is well known in Continental countries. We show that the effect of the UK TFV override is in principle exactly analogous, only arguably even more powerful, which is not at all well known in Anglo-Saxon countries. We suggest reasons why the status quo ante in particular countries may be adhered to, and generalise the implications of our arguments.     

The effect of balanced development idea on the quality of life of inhabitants in selected municipalities of the Silesian province

The article presents the effect of balanced development on the quality of life of Silesian Province inhabitants. The aim of the surveys was to determine the attitude of local governments to the idea of balanced development, as well as to present instruments and the extent of balanced development idea implementation in particular municipalities. The conducted studies have revealed that most municipalities claim they follow balanced development principles and declare a wish to improve the quality of life of its inhabitants. However, the above actions are merely theoretical. As a matter of fact, greater awareness of the authorities and a change in the model of particular municipalities’ management is needed so that the balanced development concept can be practically implemented.     

The effect of product category on customer motivation for customer engagement behaviour

Recently, research on customer engagement behaviour (CEB) has rapidly developed. However, comparative studies on the motivational drivers of CEB across different product contexts are lacking. This study aims to understand the nature of customer motivation (CM) and investigate how its elements and impact on CEB differ between product settings (tangible vs. intangible and high involvement vs. low involvement). Based on surveys of 2080 consumers, this study validates CM for CEB as a construct comprising hedonic, normative, and gain dimensions. The findings highlight significant differences in the importance of hedonic and normative dimensions as affected by the product category. The findings of this study can help marketing and brand managers understand how they can improve their engagement strategies by stimulating motivation-based CEB.     

Theory of planned behavior in consumer behavior research: A systematic literature review

This study aimed to systematically review and categorize studies on consumer behavior based on theory of planned behavior (TPB), its core constructs, or extensions, and to provide directions for future research agenda. Scopus and the Web of Science were consulted for studies based on TPB, its parts, or extensions. The inclusion criteria were studies published in peer-reviewed journals, in English, and within the past decade (i.e., between 2012 and 2021). Graphical methods were used to visually display research findings. For the purpose of literature clustering, MAXQDA 2020 software was employed. In total, 118 scientific, peer-reviewed sources were included in the review. Two categories, five clusters, and seven subclusters emerged from the literature set. The results revealed a significant research tendency toward exploring consumer green behavior and consumer purchase intention of food products. The least-explored research themes were focused on consumer intention toward and purchase behavior of clothing, green vehicles, and green personal care products. The review confirmed the growing prevalence of TPB in consumer behavior research aimed at exploring factors preceding behavior.     

“Don't try to teach me,I got nothing to learn”: Management students' perceptions of business ethics teaching

Interest is growing towards including business ethics in university curricula, aiming at improving ethical behaviour of future managers. Extant literature has investigated the impact of ethics education on different ethics‐related students' cognitive and/or behavioural outcomes, considering variables related to training programmes and students' demographic aspects. Accordingly, we aim at assessing students' understanding of business ethics issues, by focusing on the differences in students' perceptions depending on gender, age, work experience, and ethics courses taken. Testing our hypotheses on a sample of 307 management students at a Polish university, and controlling for social desirability bias, we obtained mixed and partially surprising results. We found significant differences in students' understanding of business ethics depending on their gender and age (female and older students showed more ethical inclinations), but not depending on having taken ethics courses—actually perceptions of such courses worsened after taking them. Besides, work experience was not a significant variable. Moreover, course exposure intensiveness (i.e., number of ethics courses completed), and time passed since completion of the latest course, did not confirm hypothesized effects on most of the dependent (sub)variables. These findings stimulate further questions and challenges for future research (e.g., around course design and methodology, and social/cultural/contextual issues).