Purpose: The purpose of this study was to present the extent to which indicators applied by logistics
providers in Poland measure logistics-related processes and performance in the context of implementing
the concept of management accounting in the enterprises that were researched.

Methodology: The research methods used by the authors included a literature review of mainly
German and Polish publications and survey research conducted in 2011–2013 among logistics
enterprises in Poland. This study served as the basis for verifying four hypotheses and formulating
conclusions.

Findings: The main results of this study showed that management accounting systems are implemented
in about half of then logistics providers in Poland covered by the survey. 75% of all enterprises
conducted indicator analysis to evaluate logistics processes, costs and performance, and
90% of the indicators used by these enterprises were of a financial nature.

Research limitations: The main limitation of the research was associated with conducting the survey.
The low return rate of completed questionnaires did not allow for a detailed analysis of the undertaken
subject to be conducted. Moreover, the research results cannot be generalized to all logistics
companies in Poland.
Originality: The study was the first review of the application of indicators in logistics companies
in Poland in relation to the implementation of the management accounting concept. The study
provides knowledge about how Polish logistics enterprises use indicators as an important management
accounting instrument.

Purpose: The research objective was to examine to what extent line manager competencies are
linked to intelligence, and more specifically, three types of intelligence: analytical (fluid), practical
and emotional.

Methodology: The research was carried out with line managers (N=98) who took part in 12 Assessment
Centre sessions and completed tests measuring analytical, practical and emotional intelligence.
The adopted hypotheses were tested using a multiple regression. In the regression model, the
dependent variable was a managerial competency (management and striving for results, social
skills, openness to change, problem solving, employee development) and the explanatory variables
were the three types of intelligence. Five models, each for a separate management competency,
were tested in this way.

Findings: In the study, it was hypothesized that practical intelligence relates to procedural tacit
knowledge and is the strongest indicator of managerial competency. Analysis of the study results
testing this hypothesis indicated that practical intelligence largely accounts for the level of competency
used in managerial work (from 21% to 38%). The study findings suggest that practical intelligence
is a better indicator of managerial competencies among line managers than traditionally
measured IQ or emotional intelligence.

Originality: This research fills an important gap in the literature on the subject, indicating the
links between major contemporary selection indicators (i.e., analytical, practical and emotional
intelligence) and managerial competencies presented in realistic work simulations measured using
the Assessment Centre process.

Purpose: To better understand the impact of Business Intelligence systems on organizations’ effectiveness.

Methodology: Critical and descriptive literature review.
Findings: On the basis of numerous case studies described in literature and pertaining to various
types of enterprises, different industries and countries, the paper confirms the positive impact of
the implementation of Business Intelligence systems on organizations’ effectiveness.

Research implications: The paper provides insights that can fuel future in-depth research aimed
at the development of objective methods for measuring the impact of the implementation of Business
Intelligence systems on organizational effectiveness, as well as further quantitative research.
Practical implications: Results of the majority of studies indicate that the implementation of Business
Intelligence systems brings tangible benefits to organizations. The implementation should,
however, be appropriate and adequate, adjusted to each organization’s resources.

Originality: The paper organizes and systematizes knowledge about the impact of BI implementation
on organisation’s efficiency.

Purpose: The aim of this paper is to determine the factors that influence the process of implementation
of risk management process into municipal offices across Poland.

Methodology: The Polish Public Finance Act requires public sector entities to put in place a risk
management system within the framework of management control. The author conducted in-depth
interviews with key personnel responsible for risk management in public administration units.

Findings: The results of the research show that public sector organizations face certain problems
in the process of implementing a risk management system. Employees seem to resist change. As
a result of the project, four factors that influence the process of introducing risk management have
been identified.

Implication: Public sector organizations are mostly large, bureaucratic organizations, governed by
numerous regulations, which all in all tends to hinder efficient management. The results of the
discussed research are to support public entities in the process of implementing change.

Value: The paper explores the importance of overcoming barriers to the process of implementing
risk management in the public sector.

Purpose: The aim of this article is to analyse the theoretical views and results of empirical research
concerning the relation between organisational learning (OL) and organisational performance (OP).

Methodology: The study was carried out through extensive literature research, including relevant
literature review from databases such as ProQuest, Elsevier, Emerald and EBSCO (the phrases:
“organisational learning”, “learning organisation” and “organisational performance” were searched
in the keywords, titles or abstracts).

Findings: From a theoretical point of view, the relation between OL and OP is neither obvious nor
clear, but the analysis of the empirical studies allows one to assume that OL has an essential impact
on OP. However, differences in the strength of the relation were shown and some contradictions
related to the presence of the relation between OL and selected (mostly financial) performance
aspects identified. Furthermore, the article discusses the significant differences and inconsistencies
in the methods of measuring OL, measuring OP, selecting contextual factors and adopted
methods of data analysis.
Implications: Inconsistencies and gaps found in the studies of the relationship between OL and
OP made it possible to designate the direction for promising further research.

Value: The article presents valuable insight through its in-depth, critical analysis of the organisational
learning and organisational outcomes. First and foremost, this indicates that the formula of
the previous empirical studies does not allow for the development of precise solutions pertaining
to organisational learning management for the benefit of OP improvement.