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EN
The paper explores Internet disclosures of Polish public benefit organisations (PBOs) applying a comprehensive methodology of assessment of information provided by PBOs on their website and in social media. The study was conducted between October 2015 and February 2017 and included a sample of 250 randomly selected PBOs. Beside determining a share of Polish PBOs which are sustainably active on the web, a combined analytical approach using a scoring system and a cluster analysis enabled to define three strategies related to Internet disclosures, including: ‘a contact page’, ‘a promotion website’ and ‘a stakeholder relationship portal’. Differences between the said approaches, together which factors influencing disclosure intensity and quality, including an Internet platform, financial status of an organisation and their activity domains, were identified, as well.
EN
Purpose: The paper investigates whether employees’ strategic awareness influences the shape of management control systems (MCSs) in Polish micro, small and medium-sized enterprises (mSMEs). Methodology: The study is based on data obtained from 223 companies between November 2010 and January 2012. The quantitative analysis used a set of variables which depicted MCSs: ‘goalsetting process’, ‘control framework’ and ‘organisation of control’. Strategic awareness was considered an independent variable. Findings: The results showed positive correlations between strategic awareness and considered variables. Regression models developed by the authors proved statistically valid. The study evidences, that increasing employees’ strategic awareness stimulates their participation in goal-setting, contributes to the development of more comprehensive MCSs, or may even imply formalisation of management control. Research limitations: The study does not include an analysis of the extent to which employees find MCSs useful in their work. This will be considered in future research. Another possible extension of the project is to identify factors which enable the capturing of the dynamic character of MCSs and their changes over time. Practical implications: The knowledge of MCSs does not explain whether or not the strategic orientation of a company stimulates a need for MCS. Such knowledge may be important to managers who have to face Polish employees’ general aversion to control. Originality: The study contributes to the limited body of knowledge in a scope of relations between employees’ strategic awareness and control mechanisms in Polish mSMEs.
EN
The paper aims at detecting relations between integration of employees in organizational work of micro, small and medium-sized companies (SMEs) and rewarding strategies applied there. The empirical part of the paper presents conclusions resulting from the analyses of: employee strategic awareness, involvement in goal-setting processes and integration in a discussion on company performance, linked with various rewarding systems applied in enterprises. The paper formulates three working hypotheses which are tested in reference to data from 93 SMEs and 86 large companies. The authors’ research adds an important element to the discussion on rewarding strategies proving that involvement of employees in organisational work is a precondition for developing performance-based rewarding strategies, and that such an involvement makes employees more satisfied with their working conditions.
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