Central European Business Review, 2022 (vol. 11), issue 5
Articles
Environmental Stances and Lifestyle Preferences in Czechia: Generational Aspects and Socio-Demographic Implications
Radek Tahal, Tomáš Formánek
Central European Business Review 2022, 11(5):1-21 | DOI: 10.18267/j.cebr.305 
The struggle toward an environmentally sustainable economy brings forward many difficult decisions and actions. Governments may confront substantial resistance from the general public as they try to promote or enforce policies that will be necessary to secure a stable natural environment and sustainable economic performance for generations to come. Understanding the current stances of the population towards environmental issues is a prerequisite for any successful implementation of environmentally concerned policies. The goal of this paper is to provide (based on primary data) structured information on generational and other socio-demographic differences...
Predicting Determinants of Use Mobile Commerce through Modelling Non-Linear Relationships
Hasan Oudah Abdullah, Krar Muhsin Thajil, Alhamzah Alnoor, Hadi Al-Abrrow, Khai Wah Khaw, XinYing Chew, Abdullah Mohammed Sadaa
Central European Business Review 2022, 11(5):23-47 | DOI: 10.18267/j.cebr.306
This study aims to predict and assess the antecedents of use social commerce using dual-stage structural equation modelling and artificial neural network analysis. This study sheds light on the role of perceived risks in developing the relationship of each of the social bonds and the social network on the convenience of adopting wearable payment. The interactive role of barriers of using the wearable payment for the relationship convenience of adopting wearable payment and intention to use social commerce was also explored. Finally, this study highlighted the effect of the mediating variable of the convenience of adopting wearable payment. The survey...
Readability of Annual Reports on the Vienna Stock Exchange: A Test of Management Obfuscation Hypothesis
Bernhard Stellner
Central European Business Review 2022, 11(5):49-66 | DOI: 10.18267/j.cebr.307
This research examines the relation between annual report readability and company performance in a German-speaking country, Austria. The incomplete revelation hypothesis, management obfuscation hypothesis and agency theory assume that firms with lower performance strategically use readability in their disclosures to obfuscate negative results. For investors, reading, analysing, and interpreting data becomes a costly affair; this weakens the negative effect of such data on a firm’s reputation and share price. We use LIX and Flesch formulas to measure the readability of letters to the shareholders and/or interviews with the board in annual reports....
Agile or Traditional Project Organization: A Quantitative Assessment of Decision Criteria among Firms in the DACH Region
Nuria Magdalena Maier, Philip Emmerich
Central European Business Review 2022, 11(5):67-83 | DOI: 10.18267/j.cebr.308
The so-called agile approach is increasingly popular in the world of project management as a response to more dynamic and competitive environments. This study follows the question: What are the decisive criteria that result in the use of agile process models in practice? Therefore, a broad range of decision criteria is investigated, representing different reasons for firms to decide in favour or against the usage of agile process models, namely: Time-saving, increased efficiency, availability of qualified personnel, uniform terminology, project comparability and functions as a knowledge base. Most existing research on agile project management is of...
Travel Risk Perception in a Health Crisis Caused by the Covid-19 Virus: The Case of Serbia
Romina Alkier, Goran Perić, Sandra Dramićanin
Central European Business Review 2022, 11(5):85-107 | DOI: 10.18267/j.cebr.309
According to the duration of the health crisis caused by the COVID-19 virus, this study examines Serbian tourists’ perception of risk (travel risk, destination risk, health and psychological risk, and financial risk) in two different periods of the crisis. The collection of primary data was performed using the questionnaire technique, and the research was conducted during May 2020 (363 respondents) and January 2021 (360 respondents). The research findings revealed that the perception of risk is higher in the first period of the health crisis compared to the second observed period, except for health and psychological risk (higher in the second...
Relation of Data Governance, Customer-Centricity and Data Processing Compliance
Milomir Vojvodic, Christian Hitz
Central European Business Review 2022, 11(5):109-148 | DOI: 10.18267/j.cebr.310
Compliance costs are significant, and data related regulations are more frequent. The study argues if compliance spending can also generate additional value, as just a minimal regulation requirements fulfilment is not by any means achieving a competitive advantage. To test the hypotheses, a quantitative method with Structural Equation Modelling and Partial Least Squares (PLS) in the SmartPLS tool is used. The empirical data is collected from 98 data management professionals involved in recent European Union and General Data Protection Regulation (EU GDPR) projects associated with party data in larger organizations across Europe. The study suggests...