Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability.
Design/methodology/approach – Two experiments were conducted in which young (N 5 62) and experienced (N 5 68) tax agents read a scenario placing them in a position of an employee responsible for tax planning and calculations of tax liabilities. The respondents’ task was to decide about the extent of the tax liability understatement using income or expense shifting.
Findings – Research demonstrated significantly higher extent of corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents (Study 2) and on tendency level among young tax agents (Study 1).
Research limitations/implications – Results of the studies might be of interest to managers paying attention to tax procedures within the company, governmental agencies investigating corporate tax evasion, as well as educators responsible for tax agents’ initial training and lifelong learning.
Originality/value – This study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been analyzed in the literature so far.

Purpose: Self-employment is considered one of the responses to precarious employment, particularly among those who lost jobs during an economic crisis. Although starting a new business is widely available, operating new ventures remains challenging. This article aims to explore the premises of self-employment success, namely self-employment intention and proactive coping as crucial predictors of further performance.

Design/methodology/approach: The authors recruited participants among initially unemployed individuals who participated in the entrepreneurial program aimed at creating self-employment. Since entrepreneurs are expected to have specific personal characteristics important for performance, the authors assessed proactive coping as the key factor for self-employment intention.

Findings: The results depicted proactive coping as crucial in performing own ventures in the long run, which suggests that self-employment intention may change over time.

Practical implications: Proactive coping is particularly appropriate for self-employed at any stage of the entrepreneurial process because it maintains the intention to perform own business. Thus, the findings underline the need for proactive coping training for entrepreneurs, particularly those previously unemployed.

Originality/value: As the self-employment intention may differ in time, the importance of being proactive in operating small businesses increases.

Purpose: Industry 4.0 (I40) is an open window of opportunity for Turkey, a developed country, to eliminate technological dependence and produce with maximum productivity. However, I40, which corresponds to the fourth wave of industrial revolutions, brings both opportunities and challenges. In this context, this study aims to reveal the foresight of managers in the Turkish white goods industry (TWGI) regarding the advantages and challenges of I40 and compare them with the literature.

Design/methodology/approach: The Delphi method was used for the study. Data were collected from managers of companies that are members of the White Goods Suppliers Association (BEYSAD). Seventy managers from 55 companies participated in the first round, and 19 managers participated in the second round of Delphi.

Findings: The results show that the most frequently cited advantages are productivity/resource efficiency, data and information-enabled effectiveness/productivity, quality 4.0 and competitiveness/strategy. The most frequently mentioned challenges are financial resources/investment, employee qualification/training, technical/processual challenges and organizational transformation/leadership.

Research limitations/implications: The sample was limited to the managers of the TWGI.
Practical implications: Players in similar ecosystems and policymakers should consider the advantages and respond to potential challenges when creating roadmaps, taking the necessary steps and positioning themselves in the marketplace. In particular, the TWGI – Turkey’s showcase in international markets – should consider the undeniable benefits of the I40 transition to increase innovation.

Originality/value: The findings for the first time highlight the advantages and challenges of I40 in an industry in Turkey, and they will benefit the TWGI, which is among the leaders in Turkey in terms of digital maturity and innovation in its journey to I40.

Purpose: Although social capital and positive reputation in organizations are essential for career success, there is a limited perspective in the literature on the political characteristics (motivation and ability) that enable one to acquire and develop the two elements. This study seeks to investigate the sequential role of political skill and network resources as serial mediators of the political will–personal reputation relationship.

Methodology: In total, what provided data for the study were 457 sales executives from 13 different sectors in the cities of İstanbul, Kocaeli, and Bursa, which is an economically leading region of western Turkey. Executives rated their political will, political skill network resources, and personal reputation. Based on the complementary theories of political influence, social network, and signaling, we analyzed the relationships between constructs with structural equation modeling.

Findings: Political skill mediated the relationship between political will and network resources,
network resources mediated the relationship between political skill and personal reputation, while political skill and network resources sequentially mediated the relationship between political will and personal reputation.

Implications: The data were collected from a single source.

Practical Implications: Political will, political skill training, and social networks may help individuals manage their personal reputation at work, thus benefiting their careers.

Originality/Value: This is one of the first studies to sequentially investigate how individuals’ characteristics (motivation and ability) develop their social network and personal reputation at work. Moreover, theories of political influence, social capital, and signaling were jointly used for the first time ever.

Purpose: The purpose of this article is to identify what are the cause-effect patterns of how company actions influence value drivers in Polish frms.

Method: The method used in the study consists of (1) the generation of informant reports (stories) about what actions performed in their frms influenced the value drivers and (2) the identifcation of the repeating (replicating) patterns of such influence.

Results: The study identifes fve actions that reduce the unproductive time of participants of business processes and three actions influencing new product introductions or modifcations.

Managerial implications: Managers should (1) use standardization and automation, delegation of secondary activities, and trainings in teamwork to reduce unproductive time, more quickly fulfll contracts (with current products), and influence four fnancial value drivers. Moreover, they should (2) gather knowledge about the alternative ways of thinking about particular problems and (3) use personal participation of knowledge possessor’s teams in clients’ problem-solving places.

Limitations and future research: The author identifes fve limitations of the performed study and formulates relevant suggestions for future research.

Originality/value: The study contributes to management theory by (1) clarifying conceptual relations between the actions of frms (causes) and value drivers (effects) and (2) analyzing the manager reports about the real business value-creation processes.

Purpose: The aim of the paper is to present and assess professional development opportunities for
older employees in SME.

Methodology: In the process of desk research, the author has discerned a number of characteristics
of training activities conducted by SMEs. The management of older employees’ professional development
is discussed on the basis of selected research findings, i.a. CATI and CAPI surveys conducted
in the framework of the “Comprehensive program of activation of people aged 50+” project carried
out by the Department of Human Resource Management at Kozminski University in 2010–2012.

Findings: The first part of the paper discusses the specificity of training measures undertaken in
SMEs. According to a large body research results available, these include: informality, reactivity,
short-term perspective, focus on solving current problems, “learning by doing”, focus on the development
of specific skills and organizational knowledge, lack of professional organization of trainings.
The core part of the paper focuses on the management of professional development of older
employees in SMEs. The majority of surveyed firms have declared providing their older and younger
employees with the same access to training. However, it does not always mean training is organised,
or that employees aged 50+ participate in it. Moreover, the survey has proven the existence of
significant differences in assessments and opinions among entrepreneurs and employees.

Originality/value: This paper discusses professional development of older SME employees, which
is a relatively new problem; it is based on an extensive body of research. Managing professional
development of older workers is one of the most important challenges faced by SMEs in the twentyfirst
century and it shall require extensive and thorough research in the future.

Purpose: Empirical results about the direct relation of knowledge leading to fi nancial performance at a firm is dispersed. This study aims to examine the impact intellectual capital (IC) has on fi rm performance in Polish and Dutch listed firms.

Methodology: Quantitative data is collected based on audited annual reports from the top 20 companies listed at the Warsaw Stock Exchange and Amsterdam Stock Exchange between 2007 and 2011. IC is measured using the VAIC methodology with its individual elements of HCE, SCE, and CEE. Direct relations between ICE, HCE, and SCE and fi ve measures of fi rm performance are statistically analysed.

Results: The results suggest that there is a direct positive relationship between ICE and fi rm performance of Polish and Dutch listed fi rms, particularly with ROA, ROE, EP, and to a lesser extent with ATO. Firms listed in Poland provide a stronger positive ICE relation to ROA and ROE where fi rms listed in the Netherlands provide a stronger positive ICE relation to EP. Regarding individual elements, HCE relates highly positive to ROA, ROE, and EP where SCE fi nds only partial negative relation with ATO.

Implications: Nurturing IC and in particular HC confirms the importance of fi rm knowledge and employees with right training and other support. Additionally, further clarifi cation regarding SC is required.

Originality: This paper presents the fi rst study of the IC relationship with fi rm performance in Poland as well in the Netherlands. Additionally, the comparison between fi rms of both countries establishes a novelty in IC research.

Purpose: The objective of the article is to present the changes that have taken place
in relationships between business partners in the FMCG distribution channels in
Poland after 1989 and to identify the consequences for competitiveness in particular
groups of commercial enterprises. The scope of analysis covers relationships between
chains of large trade facilities and FMCG manufacturers and wholesale enterprises,
inclusive of cash and carry, as well as between goods suppliers and receivers.

Methodology: The article is prepared on the basis of relevant literature on cooperation
of enterprises in the distribution channels, as well as on the results of surveys
carried out by the Institute for Market, Consumption and Business Cycles Research
(IBRKK) in the 1990s and in the first years of the 21st century. It also includes
mid-2011 survey results among independent commercial enterprises and companies
operating in the chain as well as among FMCG producers. In individual periods, the
same research method is applied - face-to-face interviews, carried out among representatives of the surveyed firms. They were based on a questionnaire, which was
expanded in subsequent research periods with new aspects of cooperation between
enterprises, i.e. creation of private labels, training and consulting for business partners,
and integration processes.

Originality/value: The description and analysis of the phenomena and processes
occurring in relationships between subjects in various channels of FMCG distribution
covered multiple criteria. These include selection of a business partner, enterprise
position in its contacts with business partners, expected and achieved benefits
of cooperation, impediments and abnormalities occurring in contacts between the
goods supplier and the commercial company, and new areas of cooperation.

Purpose: the essay focuses on some important instruments and measures supporting the desired actual (and not just declared) ethical behavior in banking practices.

Methodology: the essay first used a combination of comparisons to show similarities and differences between 10 banking codes of ethics in EU countries. Then qualitative analysis of indicators and scales assigned to bank rankings was also used to identify some possibilities to promote the ethical behavior of banks in more efficient ways.

Findings: ethical behaviors in the banks, despite a high awareness of moral norms, are largely declarative rather than actual. In order to approximate the actual behaviors to the declared ones, further improvements need to be introduced in the methods and instruments of education (codes of ethics, bank rankings), along with encouraging the implementation of management practices consistent with ethical behavior. This should start with redefinition of the functioning of the bank, i.e. broadening the task of achieving ambitious outcomes by adding respect for ethical standards.

Practical Implications: not every instrument of ethics education can be treated as directly useful in the process of training actual ethical behavior in banks. Some particular conditions must be taken into account that it should fulfill.

Originality: the author has distinguished three levels in business ethics education: ethical awareness and ethically oriented behaviors, both declared and actual. The essay described the necessary conditions for utilization of some educational instruments of ethics in the process of implementing actual ethical behaviors in the banks.. Such an approach has not been found previously in the subject literature.