Purpose: This paper aims to identify purchasing-related costs through the prism of transaction costs and costs of purchasing management activity.

Design/methodology/approach: The authors conducted a survey among 150 medium and large manufacturing companies in the chemical, automotive and electromechanical industries operating in Central and Eastern European countries. The collected data were analyzed using confirmatory factor analysis.

Findings: The studied companies carry out an integrated purchasing-related cost system. The authors found a statistical significance of the covariances between the pretransaction, transaction and post-transaction costs. In addition, costs that are of particular importance in long-term purchasing transactions were identified. Moreover, the authors identified the costs of quality and support actions as the most significant.

Practical implications: This research details the discussion of costs with consideration for the insights of managers of medium-sized and large companies.

Originality/value: The paper contributes to the knowledge of purchasing-related costs through the lens of the total cost of ownership that influences the purchasing management and the decisions within the buyersupplier relationship.

Purpose –This paper aims to investigate the interplay between international migration, soft skills and job and life satisfaction after returns.

Design/methodology/approach – The paper uses the dataset of Human Capital in Poland 2010–2014 representative surveys with 4040 return migrants, who worked temporarily abroad and returned to an origin in comparison with almost 70,000 stayers, who never worked abroad. In this study, Poland is treated as a strategic research site for the labor migration processes, which happened after the biggest European Union enlargement in 2004.

Findings – This study discovered that working abroad had a positive relation with cognitive, intrapersonal and interpersonal competencies, as well as job and life satisfaction. However, the relations differ depending on the key destination country.

Practical implications – This study discusses the implications for future research and practice, offering recommendations to organizations on how to embed employees with these resources in companies and how to support return migrants and their potential employers with the use of migratory informal human capital in personnel management and counseling.

Originality/value – This paper brings quantitative arguments about the hidden impacts of international migration on human capital by uniquely comparing the migrant population with the non-migrant population.

Purpose: The Covid-19 pandemic disrupted the lives of people and organizations, including supply chains (SC). Therefore, this study aims to explore concepts, methods, and tools for managing SC during the Covid-19 pandemic.

Methodology: The main research methods were systematic and grey literature reviews, supported by 5W2H and 20/80 methods.

Findings: Three research gaps were identified, supported by concepts, methods, and tools for managing SC during the Covid-19 pandemic with other related findings.

Limitations: Short research horizon because the Covid-19 pandemic started two years ago, which precluded us from performing full results verification.

Implications: This study updates and enriches supply chain management theories, especially regarding resiliency, disruption, and risk SC management. One of the fifteen research criteria was related to applied concepts, methods, and tools, which thus can be used by SC managers to implement them into practice.

Originality/Value: Compared to the literature review, a systematic literature review is performed according to a structured procedure. This comprehensive study will enable researchers/managers to understand the problem and prepare measures against the pandemic in SC.

Purpose: Respective European Union member states’ interest in using spending reviews varies as there are no international mandatory regulations. The EU legislation contains general indications as to maintaining a rational fscal policy, from the provisions of the TFUE, expanded in the Pact for Stability and Growth, and elaborated in 2011.

Methodology: Adopting an interpretative research approach, this article elaborates a multiple explanatory case study design to discover how existing theories about public spending reviews are conceptualized by practitioners in their natural contexts.

Findings: The deteriorated state of many countries’ public fnances, as a result of the global fnancial crisis, has increased the interest in advanced innovative consolidation and fscal stabilization methods. Spending reviews are among the most developed and advanced methods. Such reviews were conducted both by countries that had applied this instrument before (Netherlands, Denmark, Finland, United Kingdom, Australia), and by those that introduced them for the frst time (Ireland, Canada, France). However, reviews are applied in countries characterized by signifcant economic advancement and mature public management systems.

Originality: This article analyses and draws conclusions from several selected countries’ experience to date in using spending reviews. The budget functions are compared using information from the implementation of the spending reviews. This article contributes to flling two main gaps identifed in the literature review.

Purpose: To systematize the existing approaches and tools used for measuring competitive intensity.

Methodology: Systematic literature review along with critical literature review.

Findings: Identifcation of two main approaches to measuring competition intensity: the frst pertains to research based on experts’ opinions and involves the use of questionnaires (primary sources), while the second is based on structural variables used with a variety of indexes (secondary sources). In addition, variables applied for the purpose of measuring the intensity of competition are divided into structural and behavioural.

Practical implications: The issue of measuring competition intensity occupies a prominent place in the discussion on the effectiveness of inter-organizational relationships. The fndings outlined in this paper may help managers to develop/adopt the right approach supporting their strategic decisions.

Originality: The paper provides a complex review of the existing methods and measures of competitive intensity. It systematizes recent knowledge about competitive intensity measurements.

Purpose: The aim of the study is to evaluate the influence of team project experiences of students (presence and role of a leader; fairness in team projects; conditions supporting teamwork created by a university) on their attitudes towards teamwork, especially the perception of teamwork effectiveness and the preference of working in teams.

Methodology: In the study the quantitative research was done among master degree Polish students of Management (105 questionnaires). The measures used for the study were developed specifcally for the study referring to the previous research in the feld.

Findings: Results indicate that leaders in team projects and conditions supporting teamwork are connected with the students’ perception of teamwork effectiveness, while the fairness in team projects is connected with students’ preference of working collectively.

Research implications: We conclude that in order to develop a positive attitude towards teamwork, the teamwork projects should be better supported by the instructors (especially supporting the emergence of leader(s) and minimising the problem of free riders) and the university should create a climate that facilitates teamworking, otherwise team projects might negatively influence students’ attitude towards collective work.

Value: On the labour market the teamwork skills are one of the most important skills of employees, as the team-based organizational designs are becoming the norm in work organization. The study is contributing to the understanding of the relations between student experiences and their attitudes as well as the role played by high education in the development of these attitudes. Some previous research in Anglo-Saxon culture countries indicate that team project assignments realised by students during studies might even hinder their attitudes to teamwork and their willingness to work in teams in the future.

Purposes: The main goal of the paper is to determine the signifcance of selected sources of strategic information, used by Polish farmers in decision making. In addition, an attempt was made to determine the factors impacting the evaluation of those sources among the traits of the farmer and his farm.

Methodology: Data was gathered using the questionnaire method and analysed with standard tools of descriptive statistics.

Findings: The farmers deemed personalised sources of strategic information the most important, especially agricultural advisers, input suppliers and buyers of agricultural products. From among institutional (non-personalised) sources, local government and the chamber of agriculture were signifcant. Business information agencies and survey companies are the least important sources for farmers. The characteristics of the surroundings of the farm – specifcally, its geographic location and the size of settlement where it is located proved to have the widest impact on the evaluation of the sources included in the study. From among the organisational factors, only farm size has a signifcant impact.

Research limitations/implications: The study was confned to a representative group of farmers in Poland. A closed list of sources of strategic information was used.

Originality/value: The study results contribute to the knowledge on the functioning of Polish agriculture and may also be used in comparative studies, characterising this sector’s diversity within Europe. They can in turn contribute to properly focusing on supporting the policy of balanced agriculture development in the EU.

Purpose: The increasing pace of technological progress, hyper-competitiveness, volatility of markets, dominant in the contemporary society all cause signifcant changes in the approach to innovation and lead to the emergence of a new generation of models of innovation processes. An open innovation model is based on a systematic search for as well as research and use of various sources of opportunities for innovations that offer commercial potential. The main objective of this article is to analyse the possibilities of application of models of open innovation in management of micro, small, and medium enterprises (SMEs) in Poland. This article intends to explore the essence of open innovation by values, its inception, and conditions for its implementation in the management process specifc to the SME sector.

Methodology: The study has been based on in-depth semi-structured interviews conducted among business managers/owners responsible for innovation development of SMEs in Poland (16 interviews in total).

Findings: SMEs usually do not have their own research and development (R&D) departments, but need external support and R&D solutions tailored to their needs. SMEs need innovations and skills, which requires close cooperation with different partners. In order for SMEs to beneft from innovation processes, a structured cooperation not only with scientists and researchers, but also with other market partners needs to be established and intensifed. It changes both the creation of intellectual capital and the ways to manage it.

Originality: The new approach in the context of management of innovation is now one of the key challenges faced by smaller businesses. It is necessary to make changes in the approach to integration of external sources of innovation with the potential and resources at the disposal of a given company.

Purpose: A wide range of approaches to defning, modelling, and measuring international competitiveness can be found in the scholarly literature across various felds of management and economics. Such number of perspectives enhances scientifc research, but confuses public debate. Despite certain defnitional ambiguities, there is a consensus that international competitiveness is a multi­ ­faceted concept that should be analysed at different levels of aggregation: company level (micro), industry/cluster level (mezzo) and national level (macro). This paper addresses international competitiveness at all three levels and tracks the interlinkages between them with the aim to fnd a common ground for understanding this economic phenomenon in a systemic perspective: as a complex whole.

Methodology: The paper constitutes an in­depth literature review, forming a basis for a new approach to categorizing the main perspectives on international competitiveness. A synthesis of the latest international competitiveness literature sources has been performed in order to categorize the existing approaches to defning, modelling, and measuring international competitiveness. Following Chandhuri’s and Ray’s (1997) two­dimensional classifcation approach (the level of analysis and the variable), the paper introduces new insights into the existing taxonomy of international competitiveness.

Findings: Based upon the developed taxonomy, the paper offers an interdisciplinary, multi­layered model of international competitiveness.

Originality: The offered fndings enhance the active shaping of modern competitiveness research directions to support the competitiveness policy on the regional and national level.

Purpose: The purpose of this article is to present the concept of social value added (SVA) as a tool for measuring the effectiveness of the activity of not-for-proft cultural institutions. Findings: The modifcations presented in this article make it possible to adapt economic value added (EVA) to the needs and specifcity of not-for-proft public cultural institutions. Applying a modifed EVA parameter, that is SVA, in cultural institutions may facilitate the process of management and the measurement of effective utilization of resources of these entities.

Methodology: A direct application of the measure of economic value added (EVA) in the case of evaluation of non-proft activity of cultural institutions would be impossible because of the specifcity of such organizations, which – as distinct from standard enterprises – are not oriented on generating fnancial gains. The article covers several successive modifcations of EVA, which lead eventually to the measure of social value added (SVA). This parameter represents the difference between the social impact of an evaluated institution and the social cost of capital involved in the conducted activity. A positive SVA means that the activity carried out by the institution subject to evaluation is socially viable. The method of SVA calculation presented in the article has been supported by a numerical example.

Originality/value: Published sources seldom tend to cover the tools improving management process or making it possible to measure the effects achieved by public cultural institutions. The solution discussed in this paper is a contribution to the body of reference literature in the said scope.

Purpose: The goal of this paper is to develop a framework describing the mechanisms which explain how and when CSR engagement affects company’s bottom line, based on a review of the business case for CSR literature.

Approach: This article is conceptual and based on literature review. By using a CSR stage development model, behavioral and stakeholder perspectives, it offers a descriptive multi­dimensional integrative framework of the business case for CSR.

Findings: The fndings show that the relationship between engagement in CSR activities and corporate performance (CP) depends on a CSR development stage, managerial interpretation of CSR issues, stakeholder management model and moderating factors.

Originality: This article integrates disconnected models and conceptualizations in the subject literature and contributes to the theoretical discussion by arguing that type and scale of benefts from CSR activity progress along the stages of organizational CSR development. Moreover, it also shows that the CSR­CP relationship depends on internal and external factors (mediators and moderators). It therefore supports the contingency argument.

Purpose: The problem of identifying the most important determinants of the market value of football players is quite well described in the literature. There are many works that try to identify these factors. Some of them are focused on variables to make a set complete and others are on models and methods. The aim of this article is to present the variables influencing the valuation and to build an econometric model valuing footballers playing on the forward position, taking into consideration the assumptions of the econometric modelling. Such an approach indicates managers as other sources for obtaining information.

Methodology: Econometric models were used to verify the hypothesis formulated in this research. The database was created on the basis of variables presented on the website www.transfermarkt.de that presents the values of the most valuable football players in the world playing on the forward position. The Gretl program was used in the research.

Findings: The literature review showed that there are many independent variables having an impact on the value of the player. There are also many different models used to valuate footballers’ performance rights. The results of estimation of models in the research indicated that such factors as Canadian classification points adjusted the market value of the team and dummy variables describing “goodwill” (only for the best players) had an impact on the market value of footballers’ performance rights.

Limitations/implications: Information about different factors having an impact on football players’ market value could support the investment decision process of football managers.
Originality/value: The results were part of a study concerning economics of sport, particularly processes of management of football clubs and valuation of intangible assets.

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 purpose of the study was a critical analysis of the concept of positive psychological
capital (PsyCap) and an indication of its applicability in organizations that implemented participatory
management.

Methodology: The study was based on the review and comparative analysis of literature. The
theoretical foundations of the concept and its practical translation into organization reality, as well
as the results of a meta-analysis of the impact of PsyCap on employee attitudes, behavior and performance,
was presented. The limitations of this concept in the context of participatory management
were also indicated.

Findings: Conducted debate supported the conclusion that the development of employee self-efficacy,
hope, optimism and resilience can contribute to strengthening participatory attitudes among workers,
and thus enhancing the efficiency of the entire organization. However under several conditions,
employee positive psychological states were treated not as organizational resources but as an integral
part of themselves. Employees felt responsible for their personal development and development
of their own PsyCap was optional.

Originality: The study dealt with the relatively new issue of a psychological capital management
in organizations that could provide an alternative to the classical human capital management. Its
implementation in organizations with participatory management has not yet been discussed in the
management literature.

Purpose: The purpose of this paper is a discussion and in-depth analysis of the legal and organizational circumstances associated with the activities of Supervisory Boards in housing cooperatives.

Methodology: A critical analysis of the existing legislation, own analytical analysis of the source documents, supplemented by conclusions and observations formulated on the basis of a case study, for the preparation of which information has been used obtained from primary sources in the form of documents of the analyzed housing cooperative and information obtained through participant observation.

Findings: What has a decisive impact on the mechanisms of corporate governance in housing cooperatives are the direct behaviors of Supervisory Board members, as well as the lack of awareness and involvement of the residents, who do not want to actively participate in the life of the cooperative. A diagnosis is presented of the most important factors that influence the actual operations of the analyzed Supervisory Board. While the current
legal regulations make it possible to ensure effective and proper control as well as adequate supervision over the activities of cooperatives.

Originality: The paper enriches the theory of management sciences in terms of a wider perception of the term corporate governance in relation to other organizations than companies. The presented methodological approach that is the basis for a comprehensive and thorough inspection of the activities of the Management Board can be used in other cooperatives as well. In the literature on the subject no similar analysis, supported by the results of own analytical research, had been found.