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Micro and small enterprise sector reporting in Central and Eastern European countries – the status and challenges

„We are not forming coalitions between States, but union among people
Jean Monnet

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CONFERENCE PROCEEDINGS

The transformations that have taken place in the Central and Eastern European countries, initiated in the late 1980s and early 1990s, are considered the most spectacular political, social and economic changes. One of the effects of these transformations entails the growing importance of the micro and small enterprise sector (MSE) in the economic development of countries which often differ in their level of development and are characterized by different political, social and cultural structures. Micro and small enterprises play a particular role in the economy, both because of their impact on the development of entrepreneurship and their ability to quickly adapt to the changing socio-economic conditions.

One of the key economic development problems a country can face is to create conditions that are conducive to the functioning of micro and small enterprises. This is not possible without confidence, on the part of investors, lenders and the socio-economic environment, in the information generated by the reporting of MSEs. Stakeholders, both external and internal, expect not only detailed information about the type of business activity and its financial results, but also about the impact it has on the environment. Comprehensive information constitutes, in fact, the basis for success, because if acquired in time, it allows achievement of competitive advantage and reduces the economic and investment risk on the market. As a consequence, more and more companies are obliged to prepare increasingly complex reports and disclose an increasing extent of information. MSE sector reporting, which constitutes the basis for both retrospective and prospective evaluation, serves as the source of such information

This sector is still not well diagnosed, which results in inadequate reporting, in terms of meeting the information needs of individual stakeholder groups. The International Scientific Conference on the REPORTING OF MICRO AND SMALL ENTERPRISES IN CENTRAL AND EASTERN EUROPE – THE STATE AND CHALLENGES is an event offering an excellent opportunity to discuss the directions of improvement in the field of MSE sector reporting in Central and Eastern European Countries (CEECs) against the background of systemic and economic transformations. It will also provide an impulse for deepening the cooperation between domestic and foreign research centers and business. The conference will present the results of the research conducted with partner universities from 9 countries: Belarus, Croatia, Hungary, Latvia, Lithuania, Moldova, Poland, Romania and Ukraine.

The thematic scope of the conference will encompass the following issues:

  • The role and importance of the micro and small enterprise sector in the economy;
  • Legal regulations on MSE sector operation in CEECs;
  • MSE sector financial reporting in CEECs;
  • MSE sector non-financial reporting CEECs;
  • Social responsibility of MSEs;
  • Process digitalization in MSEs;
  • Directions for improving MSE sector reporting in CEECs for their sustainable development.

The conference will be opened with a lecture by Prof. Jerzy Hausner, Chairman of the Open Eyes Economy Summit program council and the Public Economy and Administration Foundation [Fundacja Gospodarki i Administracji Publicznej] council, former Deputy Prime Minister and Minister of Economy, Labor and Social Policy of Poland.

The conference will be held in Polish/English, with simultaneous interpretation.

SPECIAL CONFERENCE GUESTS

prof. dr hab. Jerzy Hausner

Professor of economics, Chairman of the Open Eyes Economy Summit program council, Public Economy and Administration Foundation (the GAP Foundation), former Deputy Prime Minister and Minister of Economy, Labor and Social Policy

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Agnieszka Stachniak

Deputy Director at the Department of Public Expenditure Efficiency and Accounting, Ministry of Finance. Chair of the Accounting Standards Committee at the Ministry of Finance.

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Jakub Wojnarowski

Managing Director of ACCA Poland and Baltic Countries, responsible for development of ACCA and ACCA qualification recognition. Former Deputy Director General of the Lewiatan Confederation.

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Scientific Board

Chairman:
prof. dr hab. Teresa Martyniuk, Sopocka Akademia Nauk Stosowanych, Polska

 

dr hab. Mariusz Andrzejewski, Uniwersytet Ekonomiczny Kraków, Poland
prof. dr hab. Jolanta Chluska, Politechnika Częstochowska, Poland
prof. Cristina Dolghii, Moldova State University, Mołdawia
prof. dr hab. Dorota Dobija, Akademia Leona Koźmińskiego, Poland
dr hab. Małgorzata Gawrycka, Politechnika Gdańska, Poland
prof. dr hab. Jerzy Gierusz, Uniwersytet Gdański, Poland
prof. Irina Golochalova, Moldova State University, Mołdawia
prof. dr hab. Waldemar Gos, Uniwersytet Szczeciński, Poland
prof. dr hab. Anna Karmańska, Szkoła Główna Handlowa, Poland

Members:

prof. Lina Kloviene, Kaunas University of Technology, Lithuania
prof. dr hab. Zbigniew Luty, Uniwersytet Ekonomiczny we Wrocławiu, Poland
prof. Natalia Ostapiuk, Kaunas University of Technology, Ukraine
prof. Anastasiya Piakarskaya, Belarus State Economic University, Belarus
prof. Petra Popek Biskupec, University of Applied Sciences Baltazar Zaprešić, Croatia
prof. dr hab. Marzena Remlein, Uniwersytet Ekonomiczny Poznań, Poland
prof. dr hab. Anna Szychta, Uniwersytet Łódzki, Poland
prof. Laurenţiu-Mihai Trepat, National University of Political Studies and Public Administration, Romania
prof. dr hab. Ewa Walińska, Uniwersytet Łódzki, Poland

PUBLICATIONS

The conference papers accepted by the Scientific Council can be published through several periodicals: journals listed by the Ministry of Education and Science (free of charge), journals included in the Scopus index (against payment) or as chapters in monographs (against payment).

Central European Management Journal (indexed in the Scopus and WoS index) – 100 points – no fee https://sciendo.com/journal/JMBACE

Financial Accountability and Management (indexed in the Scopus index) – 100 points – minimum fee 3000 PLN https://onlinelibrary.wiley.com/journal/14680408?tabActivePane=undefined

Theoretical Papers on Accounting [Zeszyty Teoretyczne Rachunkowości] – 70 points – no fee https://ztr.skwp.pl/resources/html/cmsi/649

Space Economics Society [Przestrzeń Ekonomia Społeczeństwo] (indexed in: the Index Copernicus, The Central European Journal of Social Sciences and Humanities (CEJSH), BazEkon, Biblioteka Nauki, Google Scholar, Erich+ index) – 20 points – no fee https://www.ssw-sopot.pl/czasopismo-sopockiej-szkoly-wyzszej/

Academy of Accounting and Financial Studies Journal (indexed in the Scopus index) – 20 points – minimum fee 3000 PLN  https://www.abacademies.org/journals/academy-of-accounting-and-financial-studies-journal-home.html

Advances in Accounting (indeksowane w bazach Scopus oraz WoS) – 20 pkt – opłata min. 3000,00 PLN  https://www.sciencedirect.com/journal/advances-in-accounting

Chapter in a monograph – 20 points – minimum fee 1000 PLN

The decisions regarding the publishing of an article in a given journal, chosen by the Author, is made by the Scientific Council of the Conference. When an article is accepted for publication in a journal indicated by the Author, the Author will be required to prepare the article in accordance with the editorial journal requirements. The Authors will be informed, via e-mail, about the editorial requirements and the rules of payment.

The articles submitted should address the following topics:

  • The role and importance of the micro and small enterprise sector in the economy;
  • Legal regulations on MSE sector operation in CEECs;
    MSE sector financial reporting in CEECs;
  • MSE sector non-financial (ESG) reporting in CEECs;
    Social responsibility of the MSE sector;
  • Directions for improving MSE sector reporting in CEECs for their sustainable development;
  • Process digitalization in MSEs.

Full texts of the articles accepted for publication should be prepared in accordance with the editorial requirements:

Editorial requirements (download)

ADDITIONAL INFORMATION FOR AUTHORS

Abstracts should consist of the following:

  1. objective (aim);
  2. methodology;
  3. conclusion/s;
  4. implications;
  5. originality/contribution.

Please send abstracts of your articles to the e-mail address:

TIMETABLE

CONFERENCE OPENING COUNTDOWN:

30.05.2022

ABSTRACT SUBMISSION DEADLINE

30.05.2022
31.05.2022

ABSTRACT ACCEPTANCE

31.05.2022
31.05.2022

PARTICIPANT REGISTRATION DEADLINE

31.05.2022
15.07.2022

FULL ARTICLE TEXT SUBMISSION DEADLINE

15.07.2022
15.07.2022

PARTICIPATION FEE PAYMENT

15.07.2022

CONFERENCE FEE

Basic fee for conference participation:

500 PLN or 125 EUR

The fee includes conference materials and participation in all conference panels – online or in person (depending on the declared form of participation). The fee does not include the cost of accommodation and the costs of article publica0tion.

The fee should be paid to the following account:

Santander Bank Polska

87 1090 1098 0000 0001 4920 4670

Payments in EUR:

77 1500 1706 1217 0005 9276 0000
SWIFT/BIC : WBKPPLPP

 

Conference participants can book hotels at special prices by entering the SSW password when booking rooms.

– Sofitel Grand Sopot  (*****)

Classic room SNG Park Side – 450 PLN
Superior room SNG Sea Side – 600 PLN

The above prices include:
– Buffet breakfast at Grand Blue restaurant with sea view
– Access to the Wellness Centre, with sauna, steam room, swimming pool and gym
– Internet access
– Business Corner
– Concierge services
– Access to the hotel’s private beach
– VAT and tourist tax.

https://all.accor.com/hotel/3419/index.en.shtml?utm_campaign=seo+maps&utm_medium=seo+maps&utm_source=google+Maps

– Golden Tulip Gdańsk Residence

Standard single room  – 255PLN
Standard double room – 305 PLN
Studio single room  – 305 PLN
Studio double room – 360 PLN

The above prices include:
– Buffet breakfast
– Wi-fi internet
– Entrance to the Wellness area with swimming pool, sauna and jacuzzi

https://www.gdanskgoldentulip.pl/

– Opera Hotel (***)

Double room – 330 PLN
Single room – 290 PLN

The above prices include:
– Buffet breakfast

https://www.hotelopera.pl/

CONFERENCE PROGRAM

October 20, 2022  THURSDAY

8.00 – 9.00 – Registration and welcome coffee

9.00 – 9.30Opening of the conference with the participation of Sopot’s Mayor,  
Jacek Karnowski, Rector of Sopot University of Applied Sciences Teresa Martyniuk, PhD, DSc, Prof.

9.30 – 11.30 – Session I

The Role and Importance of Micro and Small Enterprises Sector in Economy
Tomasz Kalinowski, PhD, prof. SANS, Sopot University of Applied Sciences:
Socio-economic Environment of the Micro and Small Enterprises (MSE) in the Countries of Central and Eastern Europe; 
Jacek Jaworski, PhD, DSc, prof. WSB, WSB University:  
Determinants of Working Capital Management in MSE. The Example of Central and Eastern Europe;
Avni Arifi, PhD, South East European University, North Macedonia:
The Impact of SMEs in Job Creation in Western Balkans;
Joanna Pioch, PhD, prof. SANS, Sopot University of Applied Sciences
Joanna Soszyńska-Budny, PhD, DSc, prof. SANS, Sopot University of Applied Sciences: 
Analysis of Selected Parameters for the Evaluation of Micro and Small Enterprises in Chosen Countries of Central and Eastern Europe;
Moderator: Piotr Witek, Polish Chamber of Statutory Auditors 

11.00 – 11.30 – Coffee break

11.30 – 13.00 – Sessions II
Financial Reporting of Micro and Small Enterprises Sector
Teresa Martyniuk, PhD, DSc, Prof. Sopot University of Applied Sciences:  
MSE Reporting Obligations in the Countries of Central and Eastern Europe – Research Results;
Joanna Wielgórska-Leszczyńska, PhD, DSc, prof. SGH, Warsaw School of Economics
Justyna Zakrzewska, MSc Warsaw School of Economics:
Simplified financial statements through the eyes of selected stakeholders;
Jolanta Chluska, PhD, DSc, Prof., Czestochowa University of Technology:
Simplification of the accounting policy in the management of small and medium-sized enterprises in Poland;
Camelia-Daniela Hategan, PhD, West University of Timisoara, Romania
Georgiana Ioana Tircovnicu, MSc, PhD Candidate, West University of Timisoara, Romania: Accounting Quality Risk Analysis on MSE Reporting Sector; [on-line] 

Discussion participants:

Agnieszka Stachniak, Ministry of Finance:
Accounting Standards Committee at the Ministry of Finance – position 
Joanna Głowacka, Profit 
Monika Matyszewska, Polish Accountants‘ Association
Arkadiusz Szulc, Accounting Office Progress
Piotr Witek, MOORE Polska 
Moderator: Ewa Walińska, PhD, DSc, Prof., University of Lodz 

13.00 – 14.00 – Lunch break

14.00 – 16.00 – Sessions III
Social Responsibility of Enterprises in Sector of Micro and Small Enterprises – experts’ session 

Introduction to discussion: 
Jerzy Hausner, PhD, DSc, Prof., Open Eyes Economy, GAP Foundation; [on-line] 

Transformation of the Economy in the Era of Sustainable Development 
Panelist: 
Mario Everardo Zamarripa Gonzalez, ERGO Hestia
Monika Hinc, Scalac sp. z o.o., UP Foundation 
Danuta Kędzierska, TÜV Rheinland Polska sp. z o.o. 
Wojciech Błaszkowski, PhD, Sopot University of Applied Sciences
Joanna Osińska, AlphaOmega Consult sp. z o.o. 
Łukasz Gerigk, Intertek Poland 
Moderator: Ewa Sowińska, ESO Audit, Open Eyes Economy 

17.00 – 19.00Guided Tour in Gdansk

19.00  – Informal reunion at restaurant Brovarnia Gdańsk

October 21, 2022 FRIDAY

8.30 – 10.00 – Session IV
Non-financial Reporting in Micro and Small Enterprise Sector
Irina Golochalova, PhD, Associate Professor, Moldova State University, Moldova: [on-line]
Cristina Dolghii, PhD, Associate Professor, Moldova State University, Moldova:
Non-financial Reporting in the Small Business Sector and its Benefits in the Decision-making Process of Stakeholders: The Practice of the Republic of Moldova; [on-line]
Kristina Rudžionienė, PhD, Associate Professor, Vilnius University, Lithuania:
Financial and Non-financial Reporting in Lithuanian SMEs;
Olga Martyniuk, PhD, University of Gdansk:
Non-financial reporting in family businesses;
Anna Chmielecka, PhD, Sopot University of Applied Sciences;
Arkadiusz Szulc, MSc, Sopot University of Applied Sciences: 
Financial and Non-financial Dimension of Reporting by the MSE Sector Entities in Poland; 
Maria Cojocaru, PhD, Associate Professor Moldova State University:
Sustainability Accounting – the Basis for the Implementation of Integrated Reporting within Micro and Small Enterprises; [on-line]

Discussion participants:
Halina Waniak-Michalak, PhD, DSc, prof. UŁ, University of Lodz
Arleta Szadziewska, PhD, DSc, prof. UG, University of Gdansk
Moderator: Marzena Remlein, PhD, DSc, Prof., Poznan University of Economics and Business

10.00 – 10.30 – Coffee break

10.30 – 11.30 – Session V: 
Digitization of Processes in Micro and Small Enterprises
Márton Gosztonyi, PhD Universiti Malaya, Malaysia
Judit Csákné Filep, PhD Budapest Business School University of Applied Sciences, Hungary:
Business Innovation in Emerging Markets – Analysing Innovative Enterprises Using the PLS-SEM and NCA Methods;
Honorata Balicka, PhD, prof. SANS, Sopot University of Applied Sciences:
The Influence of Digital Technologies on the Accounting Information System Supporting Business Intelligence in the Economy Digitization Conditions;
Beata Kotowska, MSc, University of Gdansk:
Digitization in the accounting of micro and small enterprises;

Discussion participants:
Małgorzata Gawrycka, PhD, DSc, prof. PG, Gdansk University of Technology
Moderator: Przemysław Lech, PhD, DSc, prof. UG, University of Gdansk

11.30 – 12.00 – Coffee break

12.00 – 13.30 – Session VI
Directions of Improving the Reporting of Micro and Small Enterprises Sector for their Sustainable Development
Introduction:
Agnieszka Stachniak, Ministry of Finance:
Directions of Improving the Reporting of the MSE Sector Through the Eyes of the Regulator
Department of Public Expenditure Effectiveness and Accounting of the Ministry of Finance, Accounting Standards Committee at the Ministry of Finance

Marzena Remlein, PhD, DSc, Prof., Poznan University of Economics and Business
Kateryna Romanchuk, PhD, Poznan University of Economics and Business, Associate Professor, Zhytomyr Ivan Franko State University, Ukraine:
Grażyna Dehnel, PhD, DSc, prof. UEP, Poznan University of Economics and Business
Svitlana Chugaievska, PhD, Jagiellonian University in Krakow,
Associate Professor, Zhytomyr Ivan Franko State University, Ukraine:
The Challenges of the MSE Sector in Poland and Ukraine in the Conditions of the Digital Economy – Comparative and Statistical Analysis;
Roman Kotapski, BEng, PhD, DSc prof. UEW, Wroclaw University of Economics and Business
Michał Chalastra, PhD, University of Gdansk:
Management Income Statement as an Unexploited Opportunity of the SME Reporting;
Maryna Resler, PhD, Associate Professor, Mukachevo State University, Ukraine:
Trends in the Development of Reporting in the Area of Investments in Human Capital – Ukraine
Magda Ankiewicz, MSc, University of Szczecin:
ESG- changes in planning and reporting of sustainable development; [on-line]
Moderator: Jolanta Chluska, PhD, DSc, Prof,
Czestochowa University of Technology

13.30 – 14.00 – Closing of the conference – Dean of the Faculty of Economics and Finance – Joanna Pioch PhD, prof. SANS

14.00 – 15.00Lunch

ORGANIZING COMMITTEE

dr Joanna Pioch – Chairperson

dr hab. Joanna Soszyńska-Budny – Vice Chairperson

mgr Katarzyna Socha

mgr Joanna Grott

Conference secretariat:

email: konferencja@ssw-sopot.pl
tel. +48 536 506 314

CONFERENCE PATRONS

SEE CONFERENCE VENUE

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Become the Partner and gain valuable advantage in yours sector.

Be the part one of unique international event – be one of the MSE REPORTING Conference member which is organized by Sopot University of Applied Sciences. Our cooperation will enhance brand awareness among academic society and among micro and medium entrepreneurs as well.

“Reporting of the micro- enterprise sector in the countries of Central and Eastern Europe – the state and challenges” Conference is an excellent opportunity to meet and establish contact with economists.

The partner will also gain the possibility to participate in the Conference and promote company logo, both offline and online.

We invite you to create this event with us.

To become the partner please contact Katarzyna Socha (office@ssw-sopot.pl)  or Helena Chmielewska (helena.chmielewska@ssw-sopot.pl).

CONFERENCE PARTNERS AND SPONSORS

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PLEASE CONTACT US

Conference location

Sopot University of Applied Sciences
ul. Rzemieślnicza 5

81-855 Sopot 
tel.: +48 585 558 369
tel. +48 536 506 314
email: konferencja@ssw-sopot.pl