Special Issue 2024 of Budapest Management Review

The monthly published Budapest Management Review is one of the most significant journals in the field of business, management, and organizational studies in Hungary, with a history of 55 years, ranked in the best, “A” category by the Hungarian Academy of Science, one star on ABS List 2021. It is a general management journal, which includes studies on different aspects of organizations: structure, processes, and performance, and equally on cultural, behavioural, and technological subjects. Multidisciplinary research is highly valued and papers that draw on the perspective and theoretical background of sociology, psychology, economics, political science, or communicational studies – apart from that of business, management and organization science are also appreciated. 

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The focus of the Special Issue is “Accounting in the service of management”, with a guest editorial introduction by János Lukács and László Péter Lakatos.  

Content of the of the Special Issue: 

– Edit Lippai-Makra – Zsuzsanna Ilona Kovács – Regina Bodó 

Content analysis of Hungarian companies’ sustainability reporting practices in the light of the changing regulations 

The research focuses on the sustainability disclosure of large Hungarian companies. The results show that the disclosure practices of companies operating as part of a group are closest to the requirements of future legislation. 

– Anita Reizingerné Ducsai – Zoltán Tibor Hajdu 

New international standards for sustainability reporting and a quality-based approach to assurance requirements for reporting 

The authors’ aim is to present a preliminary overview of the challenges encountered by service providers in their operations. 

– Kíra Martin – Nándor Szilágyi   

A márkaérték bemutatásának kihívásai – Technológiai és luxusmárkák empirikus vizsgálata 

The aim of the current study is to examine the importance of brand, its presentation, and the size and significance of brand value through practical examples and address the problem of subjectivity in measurement.  

– Tünde Veres 
Pricing of transactions within the company group in the reflection of tax returns 
Based on the NAV databases y2011 and y2021, the research examines the companies that made a tax base adjustment due to the deviation of the internal used prices. 

– Boglárka Szijártó – Zsófia Zsuzsanna Frányó  – Ágnes Estók  
Significance of interest in learning accounting in light of the first-year grades 

The three hypotheses of the present study are related to students’ preexisting knowledge, their choice of university program, the changes of interests, and students’ first year academic results. The authors conclude that stimulating the professional interest of students is a possible and highly important teaching task. 

– Balázs Tóth – Szilárd Hegedűs 

Public accounting at the service of local governance – How accounting contributes to local government management 

The research findings indicate that while public sector accounting works well overall, it primarily relies on cash-based budgetary accounting. Accrual accounting remains underutilized in key functional areas of management. 

– István Fábics 

Survey of financial reporting stakeholders in Hungary in 2023 

In a questionnaire survey, the author sought to find out how independent individuals feel about their role as stakeholders in the financial reports of a large multinational company and a small Hungarian company.