Regional and Business Studies <p>ISSN 2732-2726 (Online)<br />ISSN 2061-2311 (Print until 2020)<br />Regional and Business Studies is a scientific journal published several times a year and contains original scientific reports, research results, critical résumés, conference reviews and letters to the editors. The topic of the journal include the important fields of business, rural and regional development and social science.<br />Founded: 2009 at Kaposvár University Faculty of Economic Science.</p> en-US (Kinga Szabó, PhD) (Zoltán Diszterhöft) Sat, 28 Nov 2020 00:00:00 +0000 OJS 60 Accounting Aspects of Digitalization and Industry 4.0 in Hungary <p class="Abstract">In our present paper, we analyze the accounting aspects of digitalization and industry 4.0 in Hungary. First of all, the accounting profession is a traditional profession and accounting rules and principles are established and have been the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession, either. Challenges for the accounting profession are reflected in the need for rapid adaptation and transformation of business practice and business processes without abandoning basic accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization brings for the accounting profession. The paper seeks to examine how, through environmental accounting, the broader context of corporate sustainability could be incorporated into the developing vision for Industry 4.0, the fourth industrial revolution.</p> Mihály Hegedűs, Balázs Cseh, István Fábics Copyright (c) 2020 The Authors Sat, 28 Nov 2020 00:00:00 +0000 From Analogue to Digital Banking: Developments in the European Union from 2007 to 2019 <p>Research on banking regularly assumes that digitalisation has an impact on banking. This blanket assumption is not erroneous, but it is too inaccurate, too undifferentiated and probably only applies in the long term. Results of this study show that the customers’ habits and requirements and thus the willingness to accept digital technologies in the banking sector are changing within a significantly different speed. The spread ranges from almost complete use, as in Scandinavia, dynamic development, as in the Czech Republic and Greece, to almost complete rejection, as in Bulgaria and Romania. This paper examines and demonstrates the influence of various socio-demographic and emotional characteristics on the use of digital media. Shifts in customer behaviours are revealed and discrepancies are identified by time series analyses and factor analyses. The results reveal the forthcoming death of the bank branch network accompanied by a regionally varying acceptance of Internet and mobile banking. This area of tension requires banks to have a good understanding of customer requirements regarding the demand for digitisation in order to avoid misguided decisions. However, the bank’s side in the adoption process of new technologies by customers has been neglected by scientific studies so far. In order to measure the state of digitisation of banking services, a comparison equation is presented that allows banks to be benchmarked in terms of the degree of digitisation and enables banks to dynamically track changes in their customer portfolios.</p> Michael Menrad, József Varga Copyright (c) 2021 Regional and Business Studies Sat, 28 Nov 2020 00:00:00 +0000 The Effects of Diversity on Achieving Reduced Inequalities <p>The Sustainable Development Goals (SDG) were introduced in 2015 by the United Nations and include 17 goals and 169 actions on how to achieve a more sustainable future. This research addresses the SDG 10, which focuses on the reduction of inequalities. By 2030 the goal is to achieve reduced income inequalities, opportunity inequalities and all other forms which might hinder equal chances. The United Nations has already introduced financial and economic measures on how to achieve equality. The aim of this review paper is to challenge the current approaches by emphasizing that too little attention is paid on the people themselves. The goal achievement will require working groups of diverse nationalities, backgrounds, tenures and values. This research presents why it is essential to include diversity research in the work and how this can influence group processes and outcomes, such as conflict, performance or group commitment.</p> Phyllis Dirrler Copyright (c) 2020 The Author Sat, 28 Nov 2020 00:00:00 +0000 Analysis of Organizational Excellence Based on Independent Key Indicators among Hungarian SME Leaders <p>Excellence and success are those questions, which could hardly be held or clarified because there are exceptionally subjective and complex correlations behind the definitions. In specific literature we could see that success could be defined in many ways, but there is not any index number or formula that anyone could determine easily and according to that, “label” the companies. The conventional performance/excellence measuring methods are based on the financial indices, but we had a plan to measure other indicators. Therefore, we asked questions about the market share, size of the company, growth rate, export activities, efficiency, and the amount of turnover, awards, prominence lists, years of experience as a leader, quality of abilities as a leader. The number of the incoming questionnaires was 148 from Hungary (CEO-s and leading managers from the highest positions). Our results shows that the chosen variables to measure the organizational excellence as awards and appreciations, export activity, TOP-listing and market influence has impact on organizational excellence, so we can conclude that in the performance measurement systems it is important to include the “non numeric financial” indicators, too. Based on the correlations between the indicators and the organizational excellence we can conclude that in line with the company size, the chance rises to be awarded, the number of employees influences the chance to appear on prominence lists, and also affects the strength of the market position. Regarding the personal leadership we can establish that the micro- and small-sized enterprises have got real backwardness in the field of management in proportion to the multinational companies, and the self-assessment of the leaders is still rather low.</p> Erzsébet Gyopár Csapai, Szilárd Berke Copyright (c) 2020 The Authors Sat, 28 Nov 2020 00:00:00 +0000 The Effects of Wine Regions on the Profitability of the Hungarian Winers <p>The aim of our research is to analyse the profitability and efficiency performance of different Hungarian wine regions. In our study, we make the initial assumption that wine regions function as a separate agglomeration zone, an industry cluster in the life of wineries. Consequently, it makes sense to evaluate profitability and efficiency not at the corporate level but at the wine region level. In the study, we used the DuPont scorecard system, which is now preferred by companies for planning and control purposes. According to the results of the 2017 large wine test, we divided the Hungarian wine regions into four groups, and in the case of wineries that cannot be classified as wine regions, we created two more groups. Our results are consistent with the theory of agglomeration zones and industrial clusters. In winemaking, it can also be demonstrated that wine regions, which can be considered as a special industrial cluster, have a significant impact on the economic performance of wineries.</p> Boglárka Szerb, András Bence Szerb Copyright (c) 2020 The Authors Sat, 28 Nov 2020 00:00:00 +0000 Reviews of Sustainable Rural Development in the Scope of Building New Rural Areas in Vietnam <p>In Vietnam, rural area is a region for living and working of a rural resident community, including mainly farmers. It is a region of agricultural production (by the general meaning). Besides, there are manufacturing activities and service, but priority is given to agriculture and rural community. Meanwhile, the rural density is lower than urban density. Vietnam introduced its development programme “Building new rural areas”, which program aims at finding a concept of sustainable development in rural areas in order to emerge the role of sustainable development toward the National direction for local strategies and to ensure sustainable rural development. This paper is a work at the scope of reviews and literature available worldwide in development policies and programmes on sustainable rural development. It compares the dimensions of these policies and programmes on the basis of definitions, methodology and practical framework applied in order to identify a promotion for building new rural areas in disciplines, and especially supply a background for data analyses of the Vietnamese case in the National Target Programme “Building new rural areas during the period 2011-2015”.</p> Nguyen Thi Thu Thuy Copyright (c) 2020 The Author Sat, 28 Nov 2020 00:00:00 +0000 Application of a Simulation Model in an Agricultural Vocational School Through Examples from the Livestock Sector <p>In today’s education system, it is possible to prepare a skilled workforce within the framework of public education, higher education and vocational training outside the school system. One of them young people need to be prepared for activities that require adaptability and perseverance. In contrast, there has been a level of development in agriculture that neither teacher training nor vocational training can keep up with, as a result of which it is not possible to teach in the same wayas before. Significant renewal is needed in secondary agricultural education. One of the areas of this is the renewal of technical and IT training, the improvement of the standard of practical education following technological innovations. Numerous researches show that educators need to breakaway from the “outdated” methods used so far, more emphasis should be placed on motivation and practice, as these graduates will ultimately be business leaders who will coordinate the work of their professionals (Berke and Kőmüves, 2016; Kőmüves, Berke and Póra, 2016). It is therefore important and necessary to apply and put into practice the ever-expanding innovative teaching methods. As an innovative pedagogical method, I examined the possibilities of applying the simulation model I created, as this model can point to interdisciplinary relationships that enable students to study an economic process in a broader, more complex light by broadening their knowledge and reflectiveness.</p> Viktória Horváthné Petrás Copyright (c) 2020 The Author Sat, 28 Nov 2020 00:00:00 +0000 Content <p>-</p> Róbert Barna Copyright (c) 2020 Regional Business and Studies Sat, 28 Nov 2020 00:00:00 +0000