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        <title>Journal of Intercultural Management Feed</title>
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            <title><![CDATA[ERP Systems and Cost Control in the Construction Industry: A Conceptual Analysis of Material Flow Management]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2026-0008</link>
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            <pubDate>Wed, 09 Sep 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveEffective stock management and material flow control are essential for optimizing inventory levels and improving project performance in the construction sector, where decentralised job sites, variable material consumption, fragmented supply chains and strict budget constraints create distinctive operational challenges. Inadequate visibility of material flows often results in waste, emergency procurement, cost overruns and project delays. This paper examines how integrated management practices, supported by Enterprise Resource Planning (ERP) systems and complementary digital technologies such as Building Information Modeling (BIM), can enhance cost control, budget monitoring and visibility across material flows.MethodologyUsing a qualitative, exploratory, and descriptive approach, the study conducts a narrative/conceptual review of the literature with thematic content analysis and compares construction practices with those of more standardized sectors, such as retail and manufacturing.FindingsThe analysis highlights the specific inventory and logistics challenges faced by construction organisations and explores how digital integration can support more effective decision-making and resource coordination. Based on the findings, a conceptual framework is proposed linking ERP–BIM integration, material flow visibility, operational performance and cost control outcomes.Value AddedThe study contributes to the literature by synthesizing fragmented knowledge on construction logistics, inventory management and digital technologies into a unified conceptual perspective. From a managerial standpoint, the findings emphasise the importance of investing in integrated digital systems and real-time information sharing to improve inventory accuracy, reduce material losses and strengthen budget governance.RecommendationsThe paper also identifies opportunities for future empirical research, particularly through quantitative studies and multiple case analyses assessing the impact of digital integration on construction project performance.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Data Treatment, Consumer Profiling, and Privacy: Toward a Unified Conceptual Framework]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2026-0007</link>
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            <pubDate>Wed, 09 Sep 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveTo develop a unified conceptual framework explaining how AI-driven data treatment (collecting, integrating, transforming, and inferring from consumer traces) produces consumer profiles, and how those profiles translate into distinct privacy impacts, while showing where governance controls can intervene.MethodologyA conceptual, theory-building approach that synthesizes insights across marketing, information systems, and privacy/AI governance literature to model privacy risk as a mechanism chain: data treatment dimensions, profiling intensity, privacy impacts, with governance operating as a moderating layer across the chain.FindingsThe paper identifies a small set of structural dimensions that largely determine privacy risk: the extent to which data are linkable across contexts, the depth of inference, the persistence of representations over time, and the degree of coupling to consequential actions. These dimensions shape profiling intensity (granularity, profile stability, automation, actionability) and generate multiple harm pathways– informational, autonomy-related, distributive/fairness-related, and security-related – whose severity increases when systems are opaque and hard to contest.Value AddedThe paper offers a parsimonious vocabulary that connects upstream data practices to downstream harms via profiling intensity, helping researchers and practitioners move beyond narrow “consent/anonymization” framings and better diagnose why privacy harm can occur even when data are legally obtained or “de-identified”.RecommendationsFirms should limit high-risk profiling by reducing inference depth, cross-context linkage, and persistence, and by making consequential profiles transparent and contestable; regulators should focus on enforceable rules for transparency/contestability and restrict high-impact profiling; researchers should operationalize key constructs (e.g., inference depth, persistence, actionability) and test the framework empirically across sectors.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Cultural Aspects of Accounting: Insights from the Hofstede, Gray and Belkaoui Frameworks]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2026-0006</link>
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            <pubDate>Wed, 09 Sep 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThe aim of this article is to explain how national culture shapes the development, form and practice of accounting systems, and to present, in a synthetic and comparative way, the principal theoretical frameworks that explain the relationship between culture and accounting.MethodologyThe paper is based on a critical review and synthesis of the international and Polish literature devoted to the cultural determinants of accounting, with particular attention to the frameworks proposed by Hofstede, Gray and Belkaoui, complemented by a comparative analysis of the Anglo-Saxon and Continental accounting models and of the main areas in which cultural diversity affects accounting practice.FindingsNational culture shapes the legal, political, social and economic environment within which accounting operates, while accounting itself performs a culture-forming function. Hofstede’s four dimensions of national culture (power distance, uncertainty avoidance, individualism–collectivism, masculinity–femininity) underlie Gray’s four accounting values (professionalism vs. statutory control, uniformity vs. flexibility, conservatism vs. optimism, secrecy vs. transparency), which in turn help explain observable differences between the Continental and Anglo-Saxon accounting models. Belkaoui’s model of cultural relativism and his work on the linguistic shaping of accounting add further explanatory depth, particularly regarding cross-cultural interpretation of accounting language and international standards. Cultural diversity continues to affect financial disclosure, audit judgement, management style, organisational culture, accounting ethics and the interpretation of IFRS, and remains a significant constraint on full international harmonisation.Value AddedThe article brings together, in a single English-language synthesis, three of the most influential theoretical traditions explaining the cultural determinants of accounting – Hofstede, Gray and Belkaoui – together with the Anglo-Saxon/Continental model comparison, making this body of knowledge more accessible to an international audience of researchers, educators and standard-setters.RecommendationsStandard-setters, auditors, educators and practitioners engaged in cross-border financial reporting should explicitly take cultural determinants into account when interpreting and applying international accounting standards; further comparative empirical research is recommended on the influence of culture on the interpretation of IFRS terminology and on disclosure practice.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Culture, Management Accounting Practices, and Managerial Decision-Making: A Bibliometric Analysis of the Organizational-National Divide]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2026-0005</link>
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            <pubDate>Wed, 09 Sep 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThis study maps the intellectual structure and thematic evolution of the scholarly literature at the intersection of national and organizational culture, management accounting practices, and managerial decision-making, in order to identify the field’s dominant themes, establish whether cultural analysis in this literature operates predominantly at the national or organizational level, and surface the specific research gaps that remain.MethodologyA systematic bibliometric review was conducted following the PRISMA protocol. A Scopus search combining culture-related and management accounting/decision-making terms returned 1,587 records. A two-stage screening process, applying explicit inclusion and exclusion criteria, yielded a final corpus of 483 records. Performance analysis and science mapping were carried out using Biblioshiny (Bibliometrix), complemented by a systematic text-mining scan of abstract content to surface author-stated research gaps across the corpus.FindingsThe field is in a rapid growth phase, with publication volume nearly tripling since 2022. Research output is geographically diverse, led by the United States but increasingly driven by China, Indonesia, and Malaysia. Three independent bibliometric analyses: trend topic evolution, co-occurrence network mapping, and thematic mapping – converge on the same structural conclusion. Research on organizational culture represents the field’s dominant “Basic Theme”. Conversely, Hofstede-anchored cross-cultural research at the national level occupies a peripheral, low-density position, classifying it among “Emerging or Declining Themes”. A complementary text-mining analysis of the corpus’s abstracts corroborates this pattern from within the primary studies themselves: calls for genuinely comparative, multi-country research designs are among the most frequently self-reported gaps in the literature – matched in prevalence only by calls for research on the culturally embedded adoption of artificial intelligence in management accounting, a separate but equally prominent emerging concern.Value AddedTo the authors’ knowledge, this study provides the first bibliometric mapping of the intersection between management accounting practices and managerial decision-making. It offers empirical, data-driven evidence – moving beyond purely narrative impressions – that cross-national comparative research remains significantly underdeveloped compared to firm-level organizational culture studies within this literature, and it surfaces the specific thematic and methodological gaps that future research should prioritize.RecommendationsFuture empirical work should prioritize explicit cross-national comparative designs grounded in established cultural-dimensions frameworks (e.g., Hofstede, Gray) to strengthen the intercultural dimension of this research area, rather than continuing to rely on organizational culture as a proxy for national-level cultural variation. Particular attention should be paid to under-represented sectors and regions (SMEs, the public sector, emerging markets), to the culturally embedded adoption of artificial intelligence, and to longitudinal, mixed-methods designs – the specific gaps most frequently self-reported by the primary literature.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Innovation and Knowledge Co-Creation in Intercultural Workshops: The Role of Meta-Context – Lessons from a Swiss-Korean FacLab Experience]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2026-0002</link>
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            <pubDate>Thu, 06 Aug 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThis paper investigates knowledge co-creation in a transdisciplinary and intercultural design workshop conducted in November 2025 at Chonnam National University, Korea. Fifty-nine students from information systems, law, architecture, and tourism management (University of Geneva, Switzerland, and Chonnam National University, Korea) collaborated to design a Creative Transdisciplinary Learning Space (FacLab).MethodologyThe workshop operationalized an integrated framework combining C-K theory, Meta-Context (M), Design Thinking, and the 3Hs (Head, Heart, Hands) model. Using qualitative analysis of participant questionnaires, workshop artifacts, and facilitator observations of team interactions, the study examines how participants appropriated the proposed theoretical tools, how disciplinary and cultural backgrounds influenced collaboration, and which forms of knowledge artifacts emerged.FindingsResults show that while structured design frameworks supported ideation, contextual factors – particularly intercultural interaction and time pressure – were dominant in shaping the creative and knowledge processes, including the selection of which knowledge is worth transmitting and the prior-itization of rapid co-construction of shared foundational knowledge. The study identifies seven recurring participant roles that structured collaborative dynamics and proposes practical recommendations for designing knowledge-intensive collaborative workshops.Value AddedThese findings contribute to research on knowledge management in situated, cross-cultural learning environments and provide empirical insight into how theoretical innovation frameworks operate in practice. For intercultural management, the findings highlight how linguistic asymmetries and cultural differences in communication styles shape knowledge co-creation – underscoring the need for intercultural intelligence in globally distributed teams.RecommendationsPractitioners should invest as much in designing the conditions for collaboration (who sits next to whom, how breaks are structured, how language differences are accommodated) as in selecting the methods for collaboration. Structured intercultural encounters, when properly facilitated, can transform diversity from a challenge into a competitive advantage.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[The Role of Economic Factors and Government Policies in the Development of the Polish Housing Market]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2026-0003</link>
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            <pubDate>Thu, 06 Aug 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThe objective of this study is to empirically examine the combined effects of macroeconomic demand-side determinants and policy interventions within a unified analytical framework, focusing on the housing markets of Warsaw, Kraków and Wrocław.MethodologyThe analysis employs a quantitative research design based on a fixed-effects panel data regression model using quarterly data from 2014Q1 to 2024Q4. Housing prices on the secondary market serve as the dependent variable, while income, interest rates, unemployment and policy implementation are included as explanatory variables. Data are sourced from the National Bank of Poland (NBP) and the Central Statistical Office (GUS). Model diagnostics address multicollinearity, serial correlation and cross-sectional dependence, with Driscoll–Kraay standard errors applied to ensure robustness.FindingsThe results indicate that income is the primary driver of housing prices in major Polish cities, confirming the importance of demand-side economic fundamentals. Unemployment also exhibits a statistically significant positive relationship with housing prices, reflecting atypical market dynamics during periods of economic shocks, including the COVID-19 pandemic and geopolitical events in Eastern Europe. Interest rates do not show a statistically significant effect. Contrary to initial expectations, the introduction of government housing policies is associated with a short-term decline in housing prices, suggesting delayed or indirect policy effects rather than immediate price inflation.Value AddedThis study contributes to the literature by integrating economic determinants and housing policy variables in a unified empirical model for the Polish housing market in the post-2014 period. It extends prior research by focusing on recent data and large urban agglomerations, providing updated evidence on price formation mechanisms under conditions of economic disruption and active policy intervention.RecommendationsThe findings suggest that housing price dynamics in Poland are driven primarily by economic fundamentals rather than short-term policy measures. Policymakers should therefore account for income growth and labour market conditions when designing housing interventions. Future housing policies may benefit from improved timing, clearer targeting and alignment with prevailing market prices to enhance effectiveness and reduce unintended short-term distortions.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[The Concept of the Laffer Curve in Shaping Fiscal Policy in Selected Countries of Central and Eastern Europe]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2026-0004</link>
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            <pubDate>Thu, 06 Aug 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThe objective of the paper is to analyse contemporary trends in fiscal policy of the European Union and to interpret them in light of the Laffer curve theory, with particular reference to selected post-transition economies of Central and Eastern Europe (Poland, the Czech Republic, Slovakia, Estonia and Latvia). The study seeks to identify the extent to which the logic of the Laffer curve is reflected in the design and outcomes of national tax systems.MethodologyThe paper is based on a critical review of the economic literature and a comparative analysis of tax policies in selected EU Member States. A qualitative approach has been adopted, combining theoretical reflection on the Laffer curve with a descriptive examination of tax-rate structures, fiscal reforms and budgetary outcomes. The analysis draws on both seminal and contemporary works on supply-side economics, the taxation of labour and capital and the evolution of fiscal governance in the European Union.FindingsThe study shows that, although the Laffer curve provides an intuitive framework for explaining the relationship between tax rates and budgetary revenues, its practical application in EU fiscal policy is limited. Post-transition economies of Central and Eastern Europe – most notably Estonia, Slovakia, and Latvia – have implemented reforms inspired by supply-side reasoning, yet the observed effects on revenues and growth have been heterogeneous and strongly conditioned by institutional quality, tax administration efficiency and the scale of the informal economy. In the case of Poland, the examples of VAT and CIT illustrate that the effectiveness of the tax system is determined not solely by statutory rates but also by the capacity of the fiscal apparatus to enforce compliance.Value AddedThe paper contributes to the ongoing debate on the usefulness of the Laffer curve as an analytical instrument by situating it in the specific context of post-transition EU economies. It highlights the tension between the simplifying assumptions of the model and the institutional, political, and social complexity of real fiscal systems, thereby offering a more nuanced interpretation of the relationship between tax rates and public revenues. From the perspective of intercultural management, the study demonstrates that the effectiveness of fiscal reforms inspired by the Laffer curve is strongly mediated by culturally embedded factors such as tax morale, the level of generalised trust, attitudes towards the state, and the prevailing organisational culture of public administration. These factors differ substantially across the analysed countries of Central and Eastern Europe, which helps to explain why identical fiscal instruments produce divergent outcomes in different national and cultural contexts.RecommendationsFiscal authorities in Central and Eastern Europe should treat the Laffer curve as a heuristic rather than an operational rule for setting tax rates. Decisions on the structure and level of taxation should take into account the quality of tax administration, the level of public trust, the structure of the economy and broader social objectives such as redistribution and social security. Further empirical research, including country-specific econometric studies, is recommended in order to better identify the location of particular tax systems along the Laffer curve.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Navigating the Computational Turn: Global Trends and Cross-Cultural Challenges in AI-Enabled Financial Statement Analysis]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2026-0001</link>
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            <pubDate>Thu, 06 Aug 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThe paper aims to map the recent methodological reconfiguration of financial statement analysis (FSA) and to identify the analytical trajectories emerging between 2015 and 2025. It specifically examines how corporate disclosure is being reshaped by the computational turn, as it expands beyond structured financial data to include narrative, sustainability and machine-readable reporting across different cultural and regulatory contexts.MethodologyA Scopus-based bibliometric design was adopted, applied to a corpus of 454 documents. It combines performance analysis, co-word analysis, thematic mapping and trend-topic analysis, processed through the Bibliometrix/ Biblioshiny environment to visualize the evolution of the field.FindingsThe results indicate that FSA is undergoing a profound rearticulation, moving from traditional ratio-based interpretation to an AI-enabled ecosystem. The evidence suggests a three-phase evolution: an initial decision-support phase, an intermediate expansion towards broader reporting architectures and non--financial disclosures and a recent computational turn centred on AI-enabled methods. The analysis reveals a five-cluster conceptual structure: (1) the traditional financial-statement core, (2) computational learning methods (ML/DL), (3) predictive applications in auditing and fraud detection, (4) sustainability and ESG extensions and (5) the cross-cultural dimensions of accounting research. Furthermore, the findings highlight a recent shift in which Artificial Intelligence (AI), natural language processing (NLP) and Large Language Models (LLMs) have become foundational to navigating global disclosure processing costs. Finally, the geography of collaboration reveals that methodological innovation in FSA is being shaped through specific cross-cultural research corridors, particularly the Sino–Anglophone and Asia–Pacific networks, while European participation currently lags behind regulatory developments such as CSRD/ESRS.Value AddedThe study contributes to the literature by conceptualizing the “computational turn” in FSA, offering an empirically grounded map of field’s methodological evolution. The paper argues that this transformation is a rearticulation rather than a substitution; new computational methods are being embedded within the traditional inferential logic of FSA rather than replacing it. Furthermore, the research integrates previously isolated streams – specifically NLP in accounting, machine learning in finance, ESG analytics and digital reporting – into a unified framework. A key contribution lies in the finding that while AI provides universal analytical power, cross-cultural challenges in the linguistic and contextual interpretation of narrative disclosures remain a critical frontier. By repositioning FSA as a domain where language, accounting tradition and institutional culture jointly dictate the credibility of computational measurements, this study opens a vital research interface between international management and global accounting practices.RecommendationsFuture research should develop integrative cross-stream studies that treat the five identified clusters as connected subsystems, with particular attention paid to the interface between computational methods and sustainability reporting. Domain-specific validation frameworks for ML applications in accounting and structured research programmes on LLM-based financial document analysis have been identified as priority agendas.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[Between Tunneling and Efficiency – A Global Empirical Review of the Impact of Related-Party Transactions (RPT) on Subsidiary Performance]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0014</link>
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            <pubDate>Wed, 15 Apr 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThe purpose of this article is to provide a review of the empirical scientific literature concerning the impact of Related-Party Transactions (RPTs) on subsidiary performance from an intercontinental perspective. The goal is to identify common patterns, regional differences resulting from institutional context, and key determinants of RPT effects.MethodologyThe article reviews empirical literature published between 2009 and 2025, incorporating classic theoretical positions. The analysis is organized regionally, sorting results across four main areas: Asia, Europe, Africa, and North and Latin America.FindingsThe RPT impact is ambivalent, driven by three factors: governance quality, ownership structure (the control/profit wedge), and motivation. Asia and Latin America demonstrate the coexistence of tunneling (expropriation) and propping (support), often utilizing RPTs as a capital market substitute. Europe and North America primarily use RPTs for tax optimization due to stricter regulations and developed markets.Value AddedThis review provides a comparative, balanced assessment of RPT influence. Its value lies in the synthetic intercontinental analysis and the integration of the conflict, efficiency, and resource theories, leading to the identification of the three main determinants of RPT effects.RecommendationsSubsidiaries must implement procedures for assessing the arm’s length nature of RPTs and strengthen board monitoring. Regulators should harmonize regulations and continue implementing OECD BEPS initiatives to limit tax base erosion. Future studies should focus on long-term RPT effects on investment and financial stability.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[The Impact of Organizational Learning on Dealing with Crisis Situations in a Logistics Company: Toward Organizational Change]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0016</link>
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            <pubDate>Wed, 15 Apr 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThe main objective is to analyze the impact of organizational learning through crisis situations on the effectiveness of coping with them (or minimizing their occurrence) in the future in a logistics company – from the perspective of rank -and -file employees (with over 5 years of service). The main objective is also related to identifying the occurrence of organizational change caused by organizational learning through crisis situations.MethodologyThe literature section includes the authors’ considerations of three major research areas related to the issues of organizational learning, crisis situations in transport organizations, and organizational change. The empirical part presents the results of the authors’ own qualitative research on the impact of organizational learning on dealing with crisis situations – and how, and if at all, it leads to organizational change.FindingsOur own research shows that organizational learning through crisis situations contributes to minimizing their occurrence in the future. Furthermore, it leads to organizational change.Value AddedThe results of the study bring us closer to understanding how organizational learning through crises situations contributes to organizational change, which can account for increases in work effectiveness.RecommendationsLogistics companies should pay more attention to the role of knowledge sharing in structures and to organizational learning through crisis situations, as this increases the effectiveness of dealing with organizational threats.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Cross-Cultural Challenges in the Post-Merger Integration Process Management]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0013</link>
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            <pubDate>Wed, 15 Apr 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThe objective of this article is to analyze post-merger integration (PMI) in cross-border mergers and acquisitions from an intercultural management perspective. The study seeks to explain why post-merger integration remains highly problematic despite globalization-driven convergence of management practices and increasing experience of firms in international expansion.MethodologyThe article employs a qualitative, integrative research design based on a critical review of literature from intercultural management, organizational psychology, and international business studies. The analysis is supported by selected empirical findings and well-documented case examples of cross-border mergers and acquisitions, enabling a synthesis of theoretical and practical insights into intercultural integration challenges.FindingsThe findings show that cultural differences continue to be central in shaping PMI outcomes. Persistent divergences in leadership models, communication norms, power distance, and organizational identity generate identity threats, mistrust, and resistance to integration. These intercultural dynamics frequently undermine integration processes even when strategic objectives and formal integration plans are well defined.Value AddedThe article contributes to intercultural management research by challenging convergence-based assumptions in globalization theory and by integrating cultural, psychological, and organizational perspectives into a coherent framework for analyzing PMI. It highlights the limits of standardized integration approaches and emphasizes the importance of culturally embedded meaning, identity, and social interaction in post-merger contexts.RecommendationsThe article recommends that managers involved in cross--border mergers and acquisitions adopt a culturally informed approach to post--merger integration. This includes systematic cultural due diligence, context--sensitive leadership practices, and the active management of identity and trust during integration. Future research should further explore intercultural leadership capabilities and integration mechanisms that enhance collaboration and mutual understanding in culturally diverse post-merger settings.]]></description>
            <category>ARTICLE</category>
        </item>
        <item>
            <title><![CDATA[Managing Culinary Heritage as an Economic Asset: Opportunities and Challenges for Emerging Tourist Destinations]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0015</link>
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            <pubDate>Wed, 15 Apr 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThe main objective of this study was to examine how culinary heritage is perceived and utilized in the context of tourism development in Poland and to identify factors influencing its economic and image potential.MethodologyAn online CAWI survey was conducted among two groups of respondents. The questionnaire comprised 28 closed and 4 open questions grouped into four thematic blocks: frequency and forms of participation in food-related tourism activities, evaluation of authenticity and quality of culinary offerings, motivational drivers (cognitive, hedonic, social), and perceived influence of culinary experiences on overall destination image.FindingsApplying mixed methods (quantitative and qualitative) enabled a comprehensive view of how culinary heritage is perceived and used in Poland as a tourism and economic resource. The quantitative component captured the structure of participation in food tourism, the main motivations of tourists, and the assessments of the gastronomic offer. The qualitative component deepened our understanding of meanings, emotions, and narratives related to gastronomy – from the perspectives of both tourists and industry stakeholders. The results show that food tourism in Poland is in a phase of dynamic growth while a model of cooperation between the public, private, and social sectors is taking shape.Value AddedThe literature and practical examples indicate that skillful management of culinary heritage can bring measurable economic benefits. In regions where integrated strategies for promoting cuisine have been implemented (e.g., Italy, France, South Korea), one observes growth in gastronomy sector employment, increased export value of regional products, and greater tourist interest in local offerings. In Poland, this potential is only beginning to reveal itself, yet its impact is already visible in rural development, the revitalization of local markets, and rising interest in organic agriculture and regional culture.RecommendationsTo fully leverage the potential of culinary heritage, it is necessary to create a coherent national strategy for food tourism, strengthen cross-sector cooperation, introduce systemic protective measures to safeguard the authenticity of traditional products against excessive commercialization, and promote cuisine as an element of public diplomacy.]]></description>
            <category>ARTICLE</category>
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        <item>
            <title><![CDATA[The Role of Mystification in Organizational Identity and Digital Narratives]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0010</link>
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            <pubDate>Wed, 25 Feb 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThis study investigates the role of mystification in contemporary organizational management, focusing on how digital tools such as deepfakes and hashtags shape organizational identities and public perceptions. It aims to understand how organizations utilize mystification to enhance their image, foster trust, and shape public narratives in a digitally driven world.MethodologyThe research adopts a qualitative approach, analyzing case studies of organizations that have utilized deepfake technology and hashtag -driven campaigns to craft their identities. Examples include corporate brand campaigns leveraging social media trends such as #Sustainability and deepfake videos to reshape public understanding of leadership transitions. The study examines public communications, marketing materials, and media coverage to assess mystification’s effectiveness and ethical considerations.FindingsThe study finds that mystification through digital tools operates on two primary levels: reinforcing the desired narrative and maintaining an aura of mystery that conceals organizational complexities. Hashtags are particularly effective in constructing and consolidating organizational identities by aligning with broader societal movements. At the same time, deepfakes, though controversial, offer a powerful tool for presenting idealized yet potentially misleading corporate images. The study highlights the risks of trust erosion when digital mystification practices are exposed as false or manipulative.ValueThis research contributes to understanding the strategic use of mystification in organizational management. It provides insights into how organizations can effectively craft and manage their identities through digital tools while navigating the potential ethical pitfalls. The study underscores the importance of transparency and authenticity in maintaining organizational credibility.RecommendationsOrganizations are advised to use mystification strategically, ensuring that digital tools like deepfakes and hashtags align with core organizational values and contribute to long -term trust -building. Maintaining transparency and engaging stakeholders proactively to mitigate the risks of manipulating public perceptions is crucial. Clear ethical guidelines should be established to govern the use of digital mystification to avoid damaging reputational risks.]]></description>
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        <item>
            <title><![CDATA[COP Climate Commitments and Industrial Realities: The Question of Carbon Tax in a European Context]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0012</link>
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            <pubDate>Wed, 25 Feb 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectivesThis paper aims to analyze the relationship between carbon tax implementation and CO₂ emissions reduction in European countries. It also seeks to assess the compatibility of national carbon tax policies with international climate commitments adopted under successive COP agreements. In addition, the study examines the impact of carbon taxation on industrial competitiveness within the European context.MethodologyThe study adopts a mixed -methods approach combining qualitative policy analysis and semi -quantitative data interpretation. A systematic review of peer -reviewed literature published between 2015 and 2024 was conducted using the Scopus and Web of Science databases, focusing on carbon taxation, climate policy, and industrial impacts in the European Union. Official policy documents from the European Commission and national governments were analysed to assess the design and evolution of carbon tax frameworks. A comparative case study approach was applied to selected European countries to evaluate differentiated policy outcomes. Quantitative data on carbon tax rates, industrial production indices, and CO₂ emissions trends were extracted from Eurostat, OECD, and World Bank databases and analysed to identify correlations and divergences between environmental objectives and industrial performance.FindingsThe results indicate that countries without explicit carbon taxes, such as Poland, exhibit significantly lower CO₂ emission reductions compared to countries with long -standing carbon taxation. The findings also show that industrial competitiveness is not necessarily undermined by carbon taxation when appropriate complementary mechanisms are implemented.Value AddedThis paper contributes to the literature by bridging the gap between international climate commitments and domestic economic realities. It provides a comparative, data -driven evaluation of carbon tax effectiveness across EU member states and highlights the critical role of policy design in determining environmental and economic outcomes. The study further offers empirically grounded insights relevant to current European climate policy debates.RecommendationsThe paper recommends greater harmonization of carbon taxation across EU member states, the indexation of carbon tax rates to emission reduction targets, and the reinvestment of carbon tax revenues into the green transition. It also emphasizes the need to protect industrial competitiveness while maintaining climate integrity, improve transparency and monitoring of carbon tax impacts, and strengthen public engagement to enhance policy acceptance.]]></description>
            <category>ARTICLE</category>
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            <title><![CDATA[Between Generations. Organizational Culture in Polish Primary Schools in the Context of Generational Diversity Management – A Case Study]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0011</link>
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            <pubDate>Wed, 25 Feb 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveTo explore how generational diversity influences the organizational culture of Polish primary schools.MethodologyA qualitative case study based on semi -structured interviews with six educators representing four generational cohorts.FindingsThe study demonstrates that generational affiliation significantly shapes how teachers perceive and co -construct a school’s organizational culture, resulting in distinct value systems, work styles, and expectations regarding leadership and change. These differences manifest as “invisible boundaries” and generational tensions within teaching teams, particularly in the absence of formal mechanisms for intergenerational integration. However, when generational diversity is managed effectively – through intergenerational mentoring and inclusive leadership, for example – these differences can be transformed into a source of innovation and strengthened school community.Value AddedThe study reveals how generational differences can be managed to support school development and organizational learning.RecommendationsTo effectively address generational diversity in Polish primary schools, it is crucial to implement strategies fostering dialogue and collaboration across age groups. School leaders should develop intergenerational mentoring programs where experienced educators share institutional knowledge while younger staff contribute digital skills and innovative pedagogies. Training in generational intelligence and diversity management for principals will strengthen their capacity to mediate between varying work styles and expectations. Institutions should establish transparent procedures for task assignment, promotions, and participation in innovation projects to avoid perceptions of favoritism. Moreover, integrating participatory leadership practices – such as strategic councils involving representatives from all generations – can enhance trust and engagement. Policymakers are encouraged to design systemic support tools for onboarding Generation Z teachers and sustaining Millennial engagement. Finally, fostering a culture of open communication and mutual respect will transform generational differences from a source of tension into a driver of organizational learning and school development.]]></description>
            <category>ARTICLE</category>
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            <title><![CDATA[Understanding Digital Organizational Trust: A Socio-Technical Approach to Human-Technology Collaboration]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0009</link>
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            <pubDate>Wed, 25 Feb 2026 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThe aim of this article is to conceptualize organizational digital trust in the context of emerging technological paradigms such as Industry 5.0, Society 5.0, and Actor–Network Theory (ANT). The study seeks to identify the key dimensions, mechanisms, and implications of digital trust in contemporary organizations, highlighting its socio -technical character and strategic relevance.MethodologyThe article adopts a conceptual and theoretical approach based on an extensive literature review, including foundational models of trust (e.g., Mayer et al., 1995) and recent contributions in digital transformation research. Actor–Network Theory (Latour, 1996; Cressman, 2009) is employed as a lens for analyzing trust as a relational outcome among heterogeneous actants – technologies, users, and organizational environments.FindingsThe study reveals that digital trust is a multi -dimensional construct shaped by both human and technological factors. It encompasses ethical organizational values, compliance with digital standards, and the interplay between user and technology trustworthiness. Three proposed models illustrate different levels of digital trust formation, including trust between actants and human--technology collaboration. Digital trust is shown to function as both a precondition and a product of organizational cooperation, with direct implications for performance and innovation.Value AddedThis article contributes to the growing discourse on digital trust by offering an integrative framework rooted in both classical trust theory and ANT. It underscores the need to consider digital trust as a dynamic organizational asset, shaped by interactions between people, technologies, and institutional environments. The study also highlights areas for future empirical validation, addressing the current gap between theoretical elaboration and practical assessment.]]></description>
            <category>ARTICLE</category>
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            <title><![CDATA[Intellectual Capital as a Strategic Resource of German Public Libraries: Development Conditions, Managerial Implications, and Organizational Consequences]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0006</link>
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            <pubDate>Thu, 06 Nov 2025 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectiveThe aim of this article is to analyze intellectual capital as a strategic resource of German public libraries, taking into account its development conditions, managerial implications, and organizational consequences. The article seeks to identify the factors influencing the development of intellectual capital within these institutions and to assess the extent to which this capital forms the basis for their adaptability, operational efficiency, and ability to fulfil their social mission in a changing institutional environment. The discussion is conducted in the context of the specific nature of libraries as non -profit organizations, highlighting the necessity of implementing a conscious and long -term strategy for managing intellectual capital. Particular attention is given to the role of library personnel, planning and recruitment processes, as well as the importance of organizational culture and internal communication in sustaining and enhancing the intellectual value of public libraries.MethodologyThis article is based on a critical analysis of the relevant literature and an in -depth interpretation of both domestic and international sources concerning intellectual capital management in non -profit institutions, with particular emphasis on public libraries in Germany. Strategic documents, institutional reports, and scholarly studies on management practices within the library sector were taken into account. The analysis is qualitative and exploratory in nature, aiming to identify key determinants in the development of intellectual capital and translate them into insights into the functioning and organizational effectiveness of public libraries. The research approach also incorporates elements of case study methodology, drawing on observations of institutional practices and the analysis of models implemented in selected entities within the German library system.FindingsIntellectual capital is a crucial factor determining the effectiveness of German public libraries and their capacity to adapt to dynamic social and technological environments. The development of this resource requires systematic planning, alignment with the institution’s strategic goals, and a coherent human resources policy. The most effective intellectual capital development strategies identified in the studied institutions are those that are long-term, quality-oriented, and tied to continuous staff education. Conscious and engaged leadership, along with a consistent focus on the development of competencies across the entire team – not just the management – is identified as a key success factor.Value AddedThe added value of this article lies in its comprehensive analysis of intellectual capital as a strategic resource of German public libraries, taking into account both developmental conditions and the practical aspects of managing this capital. The article provides new perspectives on the importance of long-term planning and deliberate personnel policy in libraries as non-profit organizations, identifying intellectual capital as a critical factor in ensuring organizational sustainability and institutional advantage. The study also includes specific recommendations for implementing intellectual capital development strategies, offering substantial support for management in enhancing public library performance.RecommendationsIt is recommended that German public libraries develop and implement long-term strategies for intellectual capital development, addressing the needs of various staff groups and adapting to changing organizational and societal conditions. Systematic investment in staff competencies, the development of interpersonal skills, and the promotion of an organizational culture that supports collaboration, innovation, and learning are of key importance. It is further recommended to integrate intellectual capital management with the institution’s overall strategy, enabling more conscious and effective utilization of human potential as a strategic resource.]]></description>
            <category>ARTICLE</category>
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            <title><![CDATA[The Recruitment and Selection Process as a Key Component of Human Resource Acquisition Strategy]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0007</link>
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            <pubDate>Thu, 06 Nov 2025 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectivesThe main objective of the study is to comprehensively assess the level of satisfaction of candidates participating in recruitment processes at Company X and to identify key factors determining their satisfaction.MethodologyThe study used a diagnostic survey method with a survey technique. The research tool was a proprietary survey questionnaire containing both closed -ended questions and a sociodemographic metric. The study was conducted in March 2025 on a group of 53 people who participated in recruitment for various positions at Company X. Candidates received invitations to participate in the study by email.FindingsKey factors influencing candidate satisfaction include the attractiveness of the terms and conditions of employment, the length and transparency of the recruitment process, the respect shown by recruiters and receiving constructive feedback after the recruitment process. An efficient and transparent process reduces candidates’ stress levels, reinforcing their positive feelings toward the organization, which is conducive to building loyalty and promoting the company as an employer.Value AddedThis study underscores the key role of the recruitment process, which is an important part of business strategies, with increasing importance being given to candidate satisfaction levels. A positive recruitment experience significantly influences both the decision of candidates to accept an offer of employment and the perception of the company as an attractive employer.RecommendationsRespondents rated their satisfaction with the recruitment process mostly positively, but areas for further improvement were nevertheless identified. Satisfaction with recruitment is determined not only by the specifics of a particular job offer, but also by the overall perception of the organization, including its organizational culture and corporate values. The results of the study indicate that candidate satisfaction is influenced by the quality of recruitment materials, the preferred form of recruitment and the way feedback is provided, as well as other factors.]]></description>
            <category>ARTICLE</category>
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            <title><![CDATA[Working Later in Life: How Research Frames the Challenges and Possibilities of Ageing at Work]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0005</link>
            <guid isPermaLink="false">/article/10.2478/joim-2025-0005</guid>
            <pubDate>Thu, 06 Nov 2025 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectivesThis study explores how academic literature addresses the professional inclusion of older adults in the workforce. It investigates emerging patterns and proposed solutions to support later-life employment in the context of demographic ageing and the active ageing policy paradigm.MethodologyThe paper adopts a Structured Literature Review (SLR) methodology, combining bibliometric and thematic analyses. A total of 161 peer-reviewed journal articles published between 2012 and 2024 were analysed using performance metrics and co-occurrence clustering to identify key themes and intellectual trends.FindingsThe analysis identifies five main thematic clusters: policy narratives, digital inclusion, workplace flexibility, emotional well-being, and place-based autonomy. These findings reflect a shift from deficit-based to relational and context-sensitive understandings of ageing at work. However, the literature remains fragmented and limited in intersectional scope.Value AddedThis study provides a novel, multidimensional synthesis of the literature on ageing and work by integrating bibliometric and thematic approaches. It bridges conceptual gaps across disciplines and proposes a coherent framework to guide future policies, organisational strategies, and research on age-inclusive employment.RecommendationsOrganisations and policymakers should adopt inclusive, age-sensitive strategies. They should promote lifelong learning opportunities, enable flexible and phased retirement options, reduce age-related bias in human resource practices, and design physical and social environments that support autonomy, well-being, and meaningful participation for older adults.]]></description>
            <category>ARTICLE</category>
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            <title><![CDATA[CSR In The Service Of The Brand Image Of Globalized Companies]]></title>
            <link>https://reference-global.com/article/10.2478/joim-2025-0008</link>
            <guid isPermaLink="false">/article/10.2478/joim-2025-0008</guid>
            <pubDate>Thu, 06 Nov 2025 00:00:00 GMT</pubDate>
            <description><![CDATA[ObjectivesThe main objective of this study was to examine the role of CSR as a strategic lever in shaping the diplomatic efforts of globalized companies operating in Algeria’s mining sector. It focuses on analyzing how CSR can contribute to the enhancement and reinforcement of the brand image of these globalized companies.MethodologyA qualitative research approach was adopted within an entrepreneurial framework. A total of 43 in -depth interviews were conducted, involving various stakeholders associated with Lafarge -Algeria, a prominent MNC recognized as one of the country’s leading non -oil exporters. The collected data were systematically organized, analyzed, and validated.FindingsThe results showed that CSR constitutes a crucial lever of CD. They emphasize a significant correlation between CSR and the enhancement of the image of MNCs. CSR practices were found to be deeply rooted in the integration of the local socio -economic and cultural context into corporate strategic development. This connection becomes especially clear in how businesses shape their identity and participate in CSR initiatives.Value AddedThis study makes a significant contribution to the existing literature on CSR by providing empirical evidence on the link between the adoption of a CSR approach, diplomatic practices, and the enhancement of corporate image within Algeria’s mining sector -a subject that remains largely unexplored in the context of emerging economies. In doing so, it adds meaningful value to a body of literature that has predominantly focused on developed economies.RecommendationsBased on the results, it is recommended that MNCs consider CSR as an essential component of CD, serving as a driver of competitiveness and corporate image. To further strengthen their reputation, companies should integrate ethical and sustainable standards into their strategies, ensure transparency by informing and communicating about their actions and impacts, and actively engage with local stakeholders. This includes improving working conditions and contributing to the overall quality of life within the communities in which they operate.]]></description>
            <category>ARTICLE</category>
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