Purpose: The main purpose of this paper is to present the phenomenon of interorganizational collaboration from the strategic perspective, as a complex phenomenon, infl uenced by environmental factors, such as institutions – both formal and informal. Additional aims of the paper are: to present a model including all signifi cant elements
and identifying important research gaps.

Methodology: The paper presents the results of literature analyses as well as the fi ndings of the latest research studies in the fi eld of interorganizational collaboration, taking into account the environment of the organization.

Conclusions: The external environment of the organization, in particular socio-cultural factors, has a significant impact on the formation, development, evolution and management of interorganizational collaboration. There are still many research gaps in this fi eld, and some of them have been presented in this paper.

Research limitations: This paper is a theoretical and conceptual study. It forms an introduction to further empirical research.

Originality: The paper presents the phenomenon of interorganizational collaboration in a broader context, taking into account the external environment as an element infl uencing such collaboration. Most of the works in this field focus on organizations managing or coping with the environment. This paper presents a different approach. It indicates the external factors that infl uence interorganizational collaboration from a strategic perspective, and subsequently presents them in the form of a model.

Purpose: Modernity consists of many confl icting aspects: It brings many empty promises, yet has resulted in new institutions that create bridges between the values and interests of millions of people who seek freedom, prosperity, quality of life, strengthened democracy and social justice. In this paper I attempt to a gain and loss account against modernity, because institutional rules are not only conducive to cooperative interactions, but to hostile interactions as well. People are not always guided by moral commitment, but rather more often driven by cold calculation or coercion.

Methodology: Modernity has at least three defi nitions. The fi rst defi nition is based on ideas that took over the imagination of the era. The second defi nition is based on an analysis of the behavior of people who respond to reason as well as emotion and believe that they act more rationally than their ancestors or the traditional “others”. The third defi nition is the one closest to my heart, consisting of the use of institutional categories.
Institutions offer practical ways of connecting ideas and people. The challenge for them is the result of deepening local and national interdependencies, but increasingly often also regional (e.g. European) and global. Interdependencies are the result of the scientifi c and technological revolution, global markets, global governance mechanisms, the emergence of new social forces and cultural confl icts (against the background of reconciling identity and differences).

Conclusions: The most important task is to identify the mechanisms of complex systems so that people know how to act under conditions of uncertainty, risk and crisis. Hence, the expectations toward institutions often exceed their abilities. Even though new institutions are being created and old ones are being fixed, we are witnessing and participating in, institutional paralysis and the decay (e.g. corruption). In this situation, it is imperative not only to improve control methods (e.g. legal), but also to resort to normative systems (values and identity) and knowledge (competence and skills). The source of this paralysis is often man himself, convinced of his own maturity and equipped with all sorts of rights, but manipulated on a scale not yet seen in the past. We are experiencing our own struggle as to what roles are closest to us, e.g. consumer, investor, or citizen?

Research Implications: Modernity is an emblematic, but confusing term. Therefore, the most important task is to identify the activities of complex systems, so that people know how to act under conditions of uncertainty, risk and crisis. People – agencies must operate in structures that defi ne the boundaries of their actions. The main task of social sciences is to identify the conditions for the construction of successful confi gurations of agencies and structures.

Originality: Sometimes the “old” is better than the “new”, but to adopt this as a principle of life would be a mistake. It is better to think that the “new” is a metamorphosis of the “old”, sometimes expected, sometimes not. Based on the example of capitalism – fi rst commercial capitalism, then industrial capitalism, and today financial capitalism – I demonstrate how the mechanisms of institutional morphogenesis work, with emphasis on structured cooperation and organized conflict.

Purpose: The purpose of this paper is to present an idea for understanding cultural processes in the organizational discourse from the perspective of four paradigms in management sciences based on the concept of G. Burrell and G. Morgan.

Methodology: The author has elaborated a valuable list of structures of the scientifi c theory based on the respective paradigms and has compared cultural paradigms in management sciences. The methodology involves an analysis of classical and recent world literature. Nowadays there is no consensus on the defi nitions, types or research models of organizational culture.

Originality: In the literature on the subject we can fi nd many, sometimes contradictory cultural research studies that require further analysis. Precisely because of the diversity and complexity of cultural issues in management sciences a multi-paradigmatic analysis is necessary. The paper presents a proposal for a pluralistic approach to the theory and methodology of cultural studies in management sciences.

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.

Purpose: The purpose of this paper is to investigate the relationship between ownership structure and the level and scope of internationalization of Polish listed companies.

Methodology: The analysis is based on quantitative methods (regression analysis).

Findings: The study revealed that there is no statistically signifi cant relationship between concentration of ownership and the internationalization of companies. However, there is a relationship between ownership category and internationalization.

Research implications: The research results suggest that the organizational context (and especially ownership structure) should be taken into account in resource-based theories of internationalization.

Originality: The paper makes three important contributions in the fi eld of International Business. Firstly, it incorporates the organizational context into the resource-based models of internationalization, thus contributing to the debate on the role of ownership structure in the internationalization strategy (Tihanyi et al., 2003) by showing the specifi c context of an emerging economy at an early stage of its investment development path. Secondly, it is probably the fi rst attempt to analyze the relationship between ownership structure and the internationalization of Polish companies. Thirdly, it presents the results of one of the few research studies conducted in Central and Eastern Europe regarding the specifi c population of publicly-listed companies.

Purpose: The purpose of this paper is to attempt a comprehensive evaluation of the legal regulations within the Polish tax system regarding taxation of clergymen revenues from pastoral services.

Methodology: Undertaking and accomplishing the purpose of this paper has been possible by analyzing the Polish literature on the subject as well as the relevant legal acts. For the purpose of this paper also empirical materials have been used, in the form of a report on the fi nances of the Catholic Church, the contents of which were used to formulate the conclusions de lege ferenda. The main research method used in the present study
was the legal dogmatic method, which involves an analysis of the applicable regulations within the Polish legal system in the fi eld of taxation of clergymen revenues from pastoral services. Additionally, the basic methods of statistical data presentation were used in the form of tables.

Findings: The applicable legal regulations within the Polish tax system regarding taxation of clergymen revenues obtained from performing their pastoral services require an urgent and comprehensive reform. For these are normative solutions that contradict the basic principles of taxation (especially the postulated for more than two centuries principles of equality and justice in taxation), which should form the basis for a properly determined object of taxation, and therefore they do not fulfi ll the by the legislature assigned functions.

Research implications: Presented ideas for changes in the currently in Poland adopted lump-sum taxation system of clergymen revenues could constitute a starting point for the developers of the tax reform for further discussion on the desirable directions of reform in the fi eld of personal income taxation in Poland.

Originality: In the paper the Author points out that in the ongoing public discussion on the optimal method of taxation of personal income relatively little attention is given to issues concerning the taxation of personal income obtained from pastoral services. Thus, the present study, summarizing the existing achievements of the Polish doctrine of fi nancial law in this fi eld, constitutes a voice in the discussion on this subject and at the same time puts forward concrete proposals for changes in the current legal regulation of taxation of the clergy, which could serve as an inspiration for the developers of the tax reform in Poland.

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.