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<ici-import><journal issn="1803-9790"/><issue number="B" volume="29" year="2023" publicationDate="2023-12-31" coverDate="2/2023" coverUrl="https://acc-ern.tul.cz/archiv/LABEL/ACC_Journal_2023_2.jpg" numberOfArticles="9"><article externalId="ACC_21943"><type>ORIGINAL_ARTICLE</type><languageVersion externalId="en21943" language="en"><title>THE ROLE OF PYRAMIDAL ORGANIZATIONAL STRUCTURE IN ORGANIZATIONAL EFFICIENCY AND EFFECTIVENESS</title><abstract>The purpose of this article is the theoretical treatment of organizational structuring aspect, with special emphasis on the role of pyramidal organizational structure in organizational efficiency and effectiveness. More broadly, it talks about the importance of the organizational structure for the division of tasks, roles, responsibilities, authority and so on, as well as the importance of the optimal breadth of management in the success of organizations, respectively in the correct and clear understanding of roles of each member within the organization. Likewise, it is intended that through the study carried out in 50 enterprises in Kosovo, the importance of applying an adequate organizational structure that ensures their success will be presented. The study made it clear at what level the pyramidal organizational structure is applied by these enterprises and how much efficiency and effectiveness this structure has provided to them.</abstract><pdfFileUrl>https://acc-ern.tul.cz/archiv/PDF/ACC_2023_2_01.pdf</pdfFileUrl><publicationDate>2023-12-31</publicationDate><pageFrom>7</pageFrom><pageTo>22</pageTo><doi>10.2478/acc-2023-0001</doi><keywords><keyword>Organizing</keyword><keyword>Pyramidal organizational structure</keyword><keyword>Efficiency</keyword><keyword>Effectiveness</keyword><keyword>Kosovo enterprises</keyword></keywords></languageVersion><authors><author><name>Rozafa</name><surname>Hajdari</surname><email>rozafa.hajdari@gmail.com</email><order>1</order><instituteAffiliation>University “Haxhi Zeka” – Peja, Faculty of Business, Department of Business Management</instituteAffiliation><role>AUTHOR</role></author><author><name>Njomza</name><surname>Jupa</surname><email>2njomza_j12@hotmail.com</email><order>2</order><instituteAffiliation>University “Haxhi Zeka” – Peja, Faculty of Business, Department of Business Management</instituteAffiliation><role>AUTHOR</role></author></authors><references><reference><unparsedContent>WEBER, M. 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ISBN-13: 978-0060110925</unparsedContent><order>32</order></reference><reference><unparsedContent>DAVIS, R. C.: Industrial Organization and Management. Harper, New York, 1939.</unparsedContent><order>33</order></reference><reference><unparsedContent>ROBBINS, S. P.; COULTER, M.: Management. Pearson Education, Inc., USA, 2018. ISBN 10: 0-13- 452760-7</unparsedContent><order>34</order></reference></references></article><article externalId="ACC_21944"><type>ORIGINAL_ARTICLE</type><languageVersion externalId="en21944" language="en"><title>DOES THE SIZE AND EXPERIENCE MATTER? EMPIRICAL RESEARCH ON SELECTED BARRIERS TO ECO-INNOVATIONS IN SLOVAK SMES</title><abstract>Enterprises face several challenges when it comes to their innovation activities. Often, they encounter a number of barriers that impede the creation, introduction, use, and diffusion of eco-innovations, particularly for small and medium-sized enterprises (SMEs). SMEs have significant innovation potential, and hence it is crucial to identify, clarify, and reduce the barriers that hinder their innovative activity and the development of eco-innovations. The aim of the article is to assess the barriers that negatively affect the eco-innovation activities of Slovak SMEs, to find out which of them are perceived as the most significant in the SMEs studied, and to identify the relationship between the perception of barriers, the size of the enterprises and their previous involvement in eco-innovations. The empirical data were collected in 2023 from a sample of 487 randomly selected Slovak SMEs. The representativeness of the sample was confirmed by the Chi-square goodness of fit test. The authors of the article formulated three hypotheses, which they tested using non-parametric tests. The first two hypotheses assumed a statistically significant effect of the size of the enterprises and their previous experience in implementing eco-innovation on the intensity of the perception of barriers to eco-innovation. These were not confirmed. The third hypothesis was related to the overall ranking of the importance of the barriers to eco-innovation and confirmed that the cost of eco-innovation is the most important barrier for SMEs in Slovakia.</abstract><pdfFileUrl>https://acc-ern.tul.cz/archiv/PDF/ACC_2023_2_02.pdf</pdfFileUrl><publicationDate>2023-12-31</publicationDate><pageFrom>23</pageFrom><pageTo>36</pageTo><doi>10.2478/acc-2023-0002</doi><keywords><keyword>Sustainability</keyword><keyword>SMEs</keyword><keyword>Significance of barriers</keyword><keyword>Cost of eco-innovation</keyword><keyword>Bureaucracy in introducing eco-innovation</keyword></keywords></languageVersion><authors><author><name>Ladislav</name><surname>Klement</surname><email>ladislav.klement@umb.sk</email><order>1</order><instituteAffiliation>Matej Bel University in Banská Bystrica, Faculty of Economics, Department of Corporate Economics and Management</instituteAffiliation><role>AUTHOR</role></author><author><name>Miroslava</name><surname>Vinczeová</surname><email>miroslava.vinczeova@umb.sk</email><order>2</order><instituteAffiliation>Matej Bel University in Banská Bystrica, Faculty of Economics, Department of Corporate Economics and Management</instituteAffiliation><role>AUTHOR</role></author><author><name>Vladimíra</name><surname>Klementová</surname><email>vladimira.klementova@umb.sk</email><order>3</order><instituteAffiliation>Matej Bel University in Banská Bystrica, Faculty of Economics, Department of Corporate Economics and Management</instituteAffiliation><role>AUTHOR</role></author></authors><references><reference><unparsedContent>CARFORA, A. R.; PASSARO, G.; SCANDURRA, G.; THOMAS, A.: Do determinants of eco-innovations vary? An investigation of innovative SMEs through a quantile regression approach. Journal of Cleaner Production. 2022.</unparsedContent><order>1</order><doi>10.1016/j.jclepro.2022.133475</doi></reference><reference><unparsedContent>JOVÉ-LLOPIS, E.; SEGARRA-BLASCO, A.: Eco-innovation strategies: A panel data analysis of Spanish manufacturing firms. Business Strategy and the Environment. 2018.</unparsedContent><order>2</order><doi>10.1002/bse.2063</doi></reference><reference><unparsedContent>MACHIBA, T.: Eco-innovation for enabling resource efficiency and green growth: development of an analytical framework and preliminary analysis of industry and policy practices. International Economics and Economic Policy. 2010.</unparsedContent><order>3</order><doi>10.1007/s10368-010-0171-y</doi></reference><reference><unparsedContent>ARRANZ, N.; ARROYABE, M. F.; MOLINA-GARCÍA, A.; FERNANDEZ de ARROAYBE, J. 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International Journal of Environmental Research and Public Health. 2020.</unparsedContent><order>28</order><doi>10.3390/ijerph17041432</doi></reference></references></article><article externalId="ACC_21945"><type>ORIGINAL_ARTICLE</type><languageVersion externalId="en21945" language="en"><title>THE EFFECT OF THE COVID-19 PANDEMIC ON ECONOMIC GROWTH AND R&amp;D SPENDING IN CZECHIA, GERMANY, AND POLAND</title><abstract>The article investigates the impact of the COVID-19 pandemic on economic growth, specifically focusing on research and development (RandD) expenditures in the Czech Republic, Germany, and Poland. The analysis spans the periods preceding, during, and following the pandemic. The central objective of the article is to examine whether the pandemic, considering the implemented restrictions and associated financial aid, influenced the economic growth trajectory and the allocation of resources to research and development in the aforementioned Central European countries. The research utilizes time series data from 2011 to 2022, sourced from Eurostat, to track the evolution of Gross Domestic Product (GDP) and Gross Expenditure on Research and Development (GERD). Key indicators under scrutiny included GDP, GERD, and RandD intensity – GERD as a percentage of GDP. A chain index was constructed to facilitate not only cross-country comparisons of these indicators but also an examination of year-to-year changes and an analysis of the growth rate of the GERD indicator. The research findings reveal that that COVID-19 really affected not only the development of the monitored economies but also the RandD area, however, it was not the same in all the monitored countries. The impact of the pandemic can be seen in the decline in GDP in all three countries in 2020, but GERD decreased in only two of them – the Czech Republic and Germany. Poland experienced a significant increase in research and development funding in real terms. Both indicators (GDP and GERD) immediately resumed their growth in 2021 in all analyzed countries. From that it can be concluded that the impact of the COVID-19 pandemic on the GDP and GERD of the Czech Republic, Germany and Poland was not of a long-term nature.</abstract><pdfFileUrl>https://acc-ern.tul.cz/archiv/PDF/ACC_2023_2_03.pdf</pdfFileUrl><publicationDate>2023-12-31</publicationDate><pageFrom>37</pageFrom><pageTo>50</pageTo><doi>10.2478/acc-2023-0003</doi><keywords><keyword>GDP</keyword><keyword>GERD</keyword><keyword>Innovation</keyword><keyword>COVID-19.</keyword></keywords></languageVersion><authors><author><name>Iouri</name><surname>Kotorov</surname><email>iouri.kotorov@irit.fr</email><order>1</order><instituteAffiliation>University of Toulouse, Computer Science Research Institute of Toulouse</instituteAffiliation><role>AUTHOR</role></author><author><name>Yuliya</name><surname>Krasylnykova</surname><email>yuliya.krasylnykova@gmail.com</email><order>2</order><instituteAffiliation>Karelia University of Applied Sciences, Department of International Business</instituteAffiliation><role>AUTHOR</role></author><author><name>Jaroslav</name><surname>Demel</surname><email>jaroslav.demel@tul.cz</email><order>3</order><instituteAffiliation>Technical University of Liberec, Faculty of Economics, Department of Marketing and Trade</instituteAffiliation><role>AUTHOR</role></author><author><name>Petr</name><surname>Blaschke</surname><email>petr.blaschke@gmail.com</email><order>4</order><instituteAffiliation>Technical University of Liberec, Faculty of Economics, Department of Marketing and Trade</instituteAffiliation><role>AUTHOR</role></author></authors><references><reference><unparsedContent>KOTOROV, I.; KRASYLNYKOVA, Y.; DEMEL, J.; BLASCHKE, P.: The Effect of the COVID-19 Pandemic on Economic Growth and R&amp;D Spending in the EU Countries. 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D. et al.: PROF-XXI: Teaching and Learning Centers to Support the 21st Century Professor. In: 2021 World Engineering Education Forum/Global Engineering Deans Council (WEEF/GEDC). 2021, pp. 447–454.</unparsedContent><order>37</order><doi>10.1109/WEEF/GEDC53299.2021.9657301</doi></reference><reference><unparsedContent>KOTOROV, I.; KRASYLNYKOVA, Y.; ZHDANOV, P.; MAZZARA, M.: Internationalization Strategy of Innopolis University. In: Bruel, J.-M.; Capozucca, A.; Mazzara, M.; Meyer, B.; Naumchev, A.; Sadovykh, A. (eds.), Frontiers in Software Engineering Education (FISEE 2019) in Lecture Notes in Computer Science. Vol. 12271. Cham: Springer International Publishing, 2020, pp. 327–340.</unparsedContent><order>38</order><doi>10.1007/978-3-030-57663-9_21</doi></reference><reference><unparsedContent>KOTOROV, I. et al.: Institutional Commitment and Leadership as Prerequisites for Successful Comprehensive Internationalization. In: Succi, G.; Ciancarini, P.; Kruglov, A. (eds.), Frontiers in Software Engineering (ICFSE 2021) in Communications in Computer and Information Science. Cham: Springer International Publishing, 2021, pp. 1–11.</unparsedContent><order>39</order><doi>10.1007/978-3-030-93135-3_1</doi></reference></references></article><article externalId="ACC_21946"><type>ORIGINAL_ARTICLE</type><languageVersion externalId="en21946" language="en"><title>TEAM ROLES IN FAMILY BUSINESSES AND QUALITY OF FAMILY BUSINESS – CASE STUDY</title><abstract>Team roles, personal character, and temperament play a key role in team management. The unique approach brought by Dr. M. Belbin´s unique approach, known as the Belbin Team Roles, is widely used in education, research, and professional consultancy. However, there is a significant gap in research on team roles in family businesses, which hinders the understanding of a specific form of human economic activity: family business.
The aim of this article is to show the methodology used in the research of team roles in family businesses, with a focus on family business quality in one specific Czech company. The company was evaluated using Belbin Team Roles 360-degrees analysis and a Family Business Quality self-evaluating questionnaire. This case study provides a foundation for future research in this area.</abstract><pdfFileUrl>https://acc-ern.tul.cz/archiv/PDF/ACC_2023_2_04.pdf</pdfFileUrl><publicationDate>2023-12-31</publicationDate><pageFrom>51</pageFrom><pageTo>62</pageTo><doi>10.2478/acc-2023-0004</doi><keywords><keyword>Belbin Team Roles</keyword><keyword>Family Business</keyword><keyword>Business quality</keyword><keyword>Team</keyword><keyword>Social entrepreneurship</keyword></keywords></languageVersion><authors><author><name>Ondřej</name><surname>Linhart</surname><email>ondrej.linhart@tul.cz</email><order>1</order><instituteAffiliation>Technical University of Liberec, Faculty of Economics, Department of Business Administration and Management</instituteAffiliation><role>AUTHOR</role></author><author><name>Petra</name><surname>Rydvalová</surname><email>petra.rydvalova@tul.cz</email><order>2</order><instituteAffiliation>Technical University of Liberec, Faculty of Economics, Department of Business Administration and Management</instituteAffiliation><role>AUTHOR</role></author></authors><references><reference><unparsedContent>PETRUSEK, M, (ed.): Velký sociologický slovník. 2: P - Ž. Praha: Karolinum; 1996.</unparsedContent><order>1</order></reference><reference><unparsedContent>KETS de VRIES, M. F. R.; CARLOCK, R. S.; FLORENT-TREACY, E.: Family Business on the Couch: A Psychological Perspective.Chichester: John Wiley, 2008. ISBN 978-0-470-51671-3.</unparsedContent><order>2</order></reference><reference><unparsedContent>AMSP ČR: Projekt „Rodinná firma“. [online]. 2017 [accessed 2023-10-29]. Available from WWW: https://amsp.cz/projekt-rodinna-firma/</unparsedContent><order>3</order></reference><reference><unparsedContent>ZELLWEGER, T.: Managing the Family Business: Theory and Practice. Cheltenham, UK Northampton, MA, USA: Edward Elgar Publishing; 2017. ISBN-13: 978-1783470709.</unparsedContent><order>4</order></reference><reference><unparsedContent>TAGIURI, R.; DAVIS, J.: Bivalent Attributes of the Family Firm. 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Family Business Review. 2012, Vol. 25, Issue 2, pp. 191–205.</unparsedContent><order>11</order><doi>10.1177/0894486511426871</doi></reference><reference><unparsedContent>BELBIN, M.: The Nine Belbin Team Roles. [online]. 2022 [accessed 2023-09-02]. Available from WWW: https://www.belbin.com/about/belbin-team-roles</unparsedContent><order>12</order></reference><reference><unparsedContent>JÁČ, I. et al.: Typologie a hodnocení vitality rodinného podnikání. [online]. Liberec: Technická univerzita v Liberci, 2017. eISBN 978-80-7494-352-2. Available from WWW: https://efis.tul.cz/rp/pdf/TaHVRP_el_verze.pdf</unparsedContent><order>13</order></reference><reference><unparsedContent>MPO: Definice rodinného podniku. 2020. [online]. [accessed 2023-10-30]. Available from WWW: https://www.mpo.cz/cz/podnikani/rodinne-podnikani/definice/definice-rodinneho-podniku--253096/</unparsedContent><order>14</order></reference><reference><unparsedContent>BELBIN, M.: Belbin Reports. [online]. 2022 [accessed 2023-11-02]. https://www.belbin.com/about/belbin-reports</unparsedContent><order>15</order></reference></references></article><article externalId="ACC_21947"><type>ORIGINAL_ARTICLE</type><languageVersion externalId="en21947" language="en"><title>DEVELOPMENT OF THE CAPITAL VALUE INDEX OF COMMERCIAL REAL ESTATE ON THE CZECH MARKET</title><abstract>The global financial crisis has shown that property prices can significantly affect the financial sector and the real economy. More multinational investors are active in the commercial real estate market compared to the residential sector, which, according to the European Central Bank, increases the risk of spill-over of financial instability from abroad. Although the evolution of commercial property prices may increase the probability of default of firms operating in this sector, more attention is not given to a detailed analysis, which focuses mainly on residential property. This article analyses the development of the commercial real estate capital value index in the Czech Republic. The analysis revealed that, unlike the global economic crisis, the COVID-19 pandemic had a different impact on individual commercial real estate markets.</abstract><pdfFileUrl>https://acc-ern.tul.cz/archiv/PDF/ACC_2023_2_05.pdf</pdfFileUrl><publicationDate>2023-12-31</publicationDate><pageFrom>63</pageFrom><pageTo>70</pageTo><doi>10.2478/acc-2023-0005</doi><keywords><keyword>Commercial real estate</keyword><keyword>CRECVI index</keyword><keyword>Office space</keyword><keyword>Storage facilities</keyword><keyword>Retail space</keyword></keywords></languageVersion><authors><author><name>Michaela</name><surname>Matoušková</surname><email>michaela.matouskova@tul.cz</email><order>1</order><instituteAffiliation>Technical University of Liberec, Faculty of Economics, Department of Finance and Accounting</instituteAffiliation><role>AUTHOR</role></author></authors><references><reference><unparsedContent>BRADÁČ, A.: Teorie a praxe oceňování nemovitých věcí. Akademické nakladatelství CERM, s.r.o. 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Available from WWW: https://pdf.euro.savills.co.uk/czech-republic/2023-q2-industrial-eng.pdf</unparsedContent><order>12</order></reference><reference><unparsedContent>SAVILLS: Kancelářský trh v Praze. Savills Commercial Research, 2023. Available from WWW: https://pdf.euro.savills.co.uk/czech-republic/2023-q1-offices-cze-final.pdf</unparsedContent><order>13</order></reference><reference><unparsedContent>SAVILLS: European Logistics Outlook. Savills Commercial Research, 2023. Available from WWW: https://pdf.euro.savills.co.uk/european/european-investments/spotlight---european-logistics-outlook-q1-2023.pdf</unparsedContent><order>14</order></reference><reference><unparsedContent>SAVILLS: European Office Outlook. Savills Commercial Research, 2023. Available from WWW: https://pdf.euro.savills.co.uk/european/european-commercial-markets/eme-office-spotlight-q2-2023.pdf</unparsedContent><order>15</order></reference><reference><unparsedContent>SAVILLS: European Investment: Q3 Preliminary Results. Savills Commercial Research, 2023. Available from WWW: https://pdf.euro.savills.co.uk/european/european-investments/spotlight-european-investment-q3-preliminary-results.pdf</unparsedContent><order>16</order></reference></references></article><article externalId="ACC_21948"><type>ORIGINAL_ARTICLE</type><languageVersion externalId="en21948" language="en"><title>A FRAMEWORK FOR A VALUATION OF DIGITAL START-UPS USING ARTIFICIAL INTELLIGENCE AND FUZZY SETS</title><abstract>The purpose of this article is to present an innovative framework for assessing digital start-ups and smaller companies using a fuzzy set approach, considering the founder’s expertise, product marketability, financial health, and social media presence. Four Czech digital startups were analyzed by both human experts and an artificial intelligence model. The methodology is based on using a fuzzy additive ratio assessment. Each start-up was evaluated on a five-point scale, with the results compared to Deloitte’s FAST 50 rank. The AI and human evaluations differed, with humans placing more emphasis on the founder's experience and product appeal. As a practical contribution, the article suggests a valuation framework involving both human and AI expertise for interactive comparison and update. The article highlights the value of AI in start-up assessment, stressing the necessity of merging human and artificial intelligence in decision-making. To date of the publication, no study combining human expertise and artificial intelligence using fuzzy sets was found. Therefore, both methodology and results can be considered innovative and original.</abstract><pdfFileUrl>https://acc-ern.tul.cz/archiv/PDF/ACC_2023_2_06.pdf</pdfFileUrl><publicationDate>2023-12-31</publicationDate><pageFrom>71</pageFrom><pageTo>83</pageTo><doi>10.2478/acc-2023-0006</doi><keywords><keyword>Digital start-ups</keyword><keyword>Artificial intelligence</keyword><keyword>Fuzzy sets</keyword><keyword>Company evaluation</keyword></keywords></languageVersion><authors><author><name>Jiří</name><surname>Pešík</surname><email>pesikj@fek.zcu.cz</email><order>1</order><instituteAffiliation>University of West Bohemia, Faculty of Economics, Department of Business Administration and Management</instituteAffiliation><role>AUTHOR</role></author><author><name>Petra</name><surname>Taušl Procházková</surname><email>pprochaz@fek.zcu.cz</email><order>2</order><instituteAffiliation>University of West Bohemia, Faculty of Economics, Department of Business Administration and Management</instituteAffiliation><role>AUTHOR</role></author><author><name>Martin</name><surname>Januška</surname><email>mjanuska@fek.zcu.cz</email><order>3</order><instituteAffiliation>University of West Bohemia, Faculty of Economics, Department of Business Administration and Management</instituteAffiliation><role>AUTHOR</role></author></authors><references><reference><unparsedContent>BOCKEN, N. 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The first part of the article is devoted to literature research on the topic of the implementation of artificial intelligence in the curriculum within the subject of accounting. In the second part of the article, the methodology for the implementation of the author’s own research is described. The third part of this article deals with the research itself, whether artificial intelligence is implemented in the curriculum of secondary schools, within the subject of accounting. The pupils are already preparing for their future profession in schools, which has already moved forward thanks to the implementation of artificial intelligence. 43 respondents participated in the research that was conducted in two secondary schools where the subject of Accounting is taught.</abstract><pdfFileUrl>https://acc-ern.tul.cz/archiv/PDF/ACC_2023_2_07.pdf</pdfFileUrl><publicationDate>2023-12-31</publicationDate><pageFrom>84</pageFrom><pageTo>91</pageTo><doi>10.2478/acc-2023-0007</doi><keywords><keyword>Artificial intelligence</keyword><keyword>Curriculum</keyword><keyword>Accounting subject</keyword><keyword>Students</keyword><keyword>High school</keyword></keywords></languageVersion><authors><author><name>Pavlína</name><surname>Petrová</surname><email>pavlina.petrova@tul.cz</email><order>1</order><instituteAffiliation>Technical University of Liberec, Faculty of Economics, Department of Finance and Accounting</instituteAffiliation><role>AUTHOR</role></author></authors><references><reference><unparsedContent>STANCU, M. 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The collected data underwent correlation and regression analysis to identify the primary motivators. For active usage, where participants engage in producing and uploading content, the primary motivations include expressing personal creativity, perceiving oneself as an influencer, and the need to try out new things. This research aims to provide contemporary insights into the evolving motivations of young individuals within the post-pandemic landscape.</abstract><pdfFileUrl>https://acc-ern.tul.cz/archiv/PDF/ACC_2023_2_09.pdf</pdfFileUrl><publicationDate>2023-12-31</publicationDate><pageFrom>112</pageFrom><pageTo>124</pageTo><doi>10.2478/acc-2023-0009</doi><keywords><keyword>TikTok</keyword><keyword>Social media</keyword><keyword>User motives</keyword><keyword>Active usage</keyword><keyword>Creativity</keyword><keyword>Trying out new things</keyword><keyword>Influencer role</keyword></keywords></languageVersion><authors><author><name>Sebastian</name><surname>Zips</surname><email>sebastian.zips@hszg.de</email><order>1</order><instituteAffiliation>Hochschule Zittau-Görlitz, Faculty of Business, Department of Marketing</instituteAffiliation><role>AUTHOR</role></author><author><name>Julie</name><surname>Holendová</surname><email>julie.holendova@tul.cz</email><order>2</order><instituteAffiliation>Technical University of Liberec, Faculty of Economics, Department of Marketing</instituteAffiliation><role>AUTHOR</role></author></authors><references><reference><unparsedContent>STATISTA: Most popular social networks worldwide as of January 2023, ranked by number of monthly active users. 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