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Record W4405693662 · doi:10.62754/joe.v3i8.5481

The Impact of The Financial Culture of Small and Medium-Sized Enterprises and Budgetary Bodies on Financial Planning

2024· article· en· W4405693662 on OpenAlex
Tamara Bakos, Brigitta Szőke, Eszter Ilona Tóth, Szilárd Malatyinszki, Lóránt Dénes Dávid

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueJournal of Ecohumanism · 2024
Typearticle
Languageen
FieldEconomics, Econometrics and Finance
TopicInsurance and Financial Risk Management
Canadian institutionsSavaria (Canada)
Fundersnot available
KeywordsAccounting managementFinancial planSubject (documents)FinanceOrganizational cultureFinancial analysisBusinessResource (disambiguation)EconomicsAccountingPublic relationsPolitical scienceAccounting information systemComputer science

Abstract

fetched live from OpenAlex

Objective : Formulating my objectives: an analysis of the elements of financial culture and their impact on economic actors, based on the literature on the subject. To explore the existence and the role of financial culture in the life of domestic small and medium-sized enterprises and public sector organisations. To examine the existence and the consequences of inadequately thought-out, often ad hoc, formulated and applied corporate financial planning. Furthermore, the study explores how integrating circular economy principles can enhance financial culture and planning processes by promoting resource efficiency and sustainability. Theoretical Framework: Following the literature review, I formulated my hypotheses in close connection with the objectives. H1: The combined effect of the elements of financial culture determines the financial culture of an organisation. H2:Poorly considered financial decisions, lack of financial planning implies a lower financial culture. Method: For my thesis I used both secondary and primary research methods. During the secondary research, I tried to use studies, scientific articles, surveys of research institutions, national and international statistics, reports and data from governmental websites, surveys of universities and educational institutions, or parts of them, related to my own topic. The hypotheses were formulated through a review and in-depth study of the literature on the subject. Taking into account the results of the literature research, by comparing the findings of the different studies and on the basis of additional information obtained during the analysis of the interviews, the hypotheses formulated were answered, accepted or rejected. For my secondary research I used relevant databases (KSH, OECD,) and the Collection of Legislation in force for the cited legal sources. Among the journals I used the Financial Review published by Corvinus University of Budapest and the Economic Review, a journal of the Committee of Economic Sciences of the Hungarian Academy of Sciences. From the research data of the literature consulted and interpreted during the secondary research, I present the figures relevant to my thesis with the help of figures I have edited myself and adopted. Evaluation of results: In my thesis, I examined the topic of financial culture and the impact of the presence and nature of financial culture, including the issue of financial planning in relation to budgetary organizations and enterprises (SMEs). First of all, I have to say that the area I have chosen to study is very diverse and complex, but also very interesting. In our study of the literature and research material, I had to take care to look for answers and formulate possible correlations by focusing on the questions and hypotheses formulated in my thesis.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.438
Threshold uncertainty score0.340

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.022
GPT teacher head0.243
Teacher spread0.221 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it