Economic Archive

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  INDUSTRY 4.0 AND KAIZEN COSTING 4.0 – OPPORTUNITIES FOR DEVELOPMENT OF COST MANAGEMENT SYSTEMS TOWARDS CIRCULAR ECONOMY

  The importance of management accounting and cost management systems for industrial enterprises is constantly growing. In the conditions of the fourth industrial revolution, management systems of economic agents need to adapt to the new economic environment. This article is an attempt to present the influence of Industry 4.0 on a specific cost ... The importance of management accounting and cost management systems for industrial enterprises is constantly growing. In the conditions of the fourth industrial revolution, management systems of economic agents need to adapt to the new economic environment. This article is an attempt to present the influence of Industry 4.0 on a specific cost management system - Kaizen costing. Additionally, it presents the possibilities for the application of Industry 4.0 and Kaizen costing in the circular economy, which has become the main economic perspective for the EU countries.

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  THE OVERALL FACTOR OF ALL GOOD – THE WELL-BEHAVED AND EDUCATED PERSON

  The article deals with the issue set as its title. It is essential for the efficiency of any other activity and our civil behaviour. As it is in many other countries, it could become a reality in our country as well, provided that the central government and private funds spending on science and education grows at a faster rate than the budget ... The article deals with the issue set as its title. It is essential for the efficiency of any other activity and our civil behaviour. As it is in many other countries, it could become a reality in our country as well, provided that the central government and private funds spending on science and education grows at a faster rate than the budget spending in any other aspect and its quality is improved proportionally. This thesis is corroborated through conceptualization of the issue as per its status quo in the current context and explanation of its importance for the overall social development.

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  STUDY OF THE BEHAVIOURAL DETERMINANTS OF INVESTMENT IN THE ERA OF THE COVID-19 PANDEMIC AMONG SOCIALLY RESPONSIBLE INVESTORS IN MOROCCO

  Behavioral economics shows the important role of behavio¬ral and psychological determinants in explaining investment decisions and market anomalies. This study aims to examine the behavior of socially res¬ponsible individual investors in Morocco in the era of the COVID-19 crisis. This paper contributes to the existing literature on behavioral ... Behavioral economics shows the important role of behavio¬ral and psychological determinants in explaining investment decisions and market anomalies. This study aims to examine the behavior of socially res¬ponsible individual investors in Morocco in the era of the COVID-19 crisis. This paper contributes to the existing literature on behavioral economics in the Moroccan context. To this end, we conducted a survey of socially responsible investors in Morocco after the initial phase of this pandemic between August and October 2022. The data was gathered through the use of a questionnaire. They were analysed to identify the psychological aspects that may influence socially responsible investors’ investment decisions. The SPSS 21 software package was used to perform Cronbach Alpha, factor analysis, descriptive analysis, and multiple regression procedures. This article aims to investigate the psychological features of behaviour in reaction to fear, risk propensity, risk perception, market volatility anxiety, herd behaviour and the impact of vaccination updates. The results found showed that during the COVID-19 pandemic, behavior responses to fear, market volatility anxiety, risk propen¬sity, and herd behavior influenced the decision-making of socially responsible investors in Morocco.