Journal of Security and Sustainability Issues

This study aims to identify and analyze the influence of environmental management accounting on future performance with innovation as an intervening. Innovation is one strategy to produce a competitive advantage. With the competitive advantage achieved, corporate performance is expected to be increased. However, companies are expected to implement a strategy that not only emphasizes business continuity, but also can carry out its business process with the concept of sustainable development. Using 122 manufacturing companies which are listed in Indonesian Stock Exchange, this study tests the hypotheses using path analysis. The paper provides empirical insights about how environmental management accounting does not affect future performance while innovation can mediate the effect of environmental management accounting on future performance.

One of the most essential strategic resources of the company is the knowledge that is used and developed within the company, creating innovations, and can be transferred among other companies, organizations, industrial sectors, and countries. The key reason for this spill over is the vulnerability of knowledge transfer channels. Knowledge is quickly transmitted through the media, scientific publications, reverse engineering, R&D cooperation, interaction between staff of various firms, companies, and organizations. In addition, knowledge cannot fully belong to the organization. R&D spillovers have a positive impact on innovation development; promote access to knowledge and its dissemination on a non-profit basis which enhances R&D cooperation between different economic entities, organizations, countries in the field of innovation diffusion. The contribution of R&D spillovers to achieving innovation development, the relationship between knowledge spillovers, innovation and R&D cooperation have been thoroughly examined. Differences between knowledge spillovers, knowledge transfers, and knowledge externalities have been identified. Types of R&D spillovers and levels of knowledge spillovers have been considered. Mechanism and theories of knowledge spillovers and local competition have been analysed. Comparative, systematic and critical analysis of scientific literature has been used in order to create the theoretical background for research of R&D spillovers and their impact on innovation development and economic growth.

The scientific literature points out that cooperation increases the capability of an enterprise to engage in innovative activities. Besides, due to a change in the concept of regional development, much greater focus in growth in territories is placed on human capital, and the essential role of education and knowledge in innovation is stressed as well. Sustainable innovation is not only an economic category, and it mainly involves a social process where cooperation plays a great role. The research aim of the paper is to assess cooperation as a factor influencing sustainable innovation in the regional aspect based on the case of the bioeconomy industry in Latvia. The development of the bioeconomy represents transition from fossil to renewable sources, and it encompasses important industries of the economies of the regions of Latvia: forestry and agriculture. In Latvia, bioeconomy industry enterprises were quite cautious in their innovative activity and mainly focused on existing innovations that they adapted to their needs, and their innovative activity was observed only within their region. A positive fact is that most of the enterprises highly rated their cooperation with scientific and research institutions in developing innovations. The promotion of cooperation is one of the objectives that specialists of the Entrepreneurship Centres of the planning regions of Latvia have to deal with, yet their capacity is not sufficient for the promotion of cooperation among innovative enterprises in the region in the context of sustainability.

Since the mid-1990s, enterprise resource plannig (ERP) information systems have been installed in thousands of companies worldwide. A growing number of studies and research papers show that information systems have a significant role in the sustainable economic development assuring economic competitiveness. Modern enterprise performance management shares a strong strategic and sustainable orientation of management focused on further strategic growth and business development with parallel use of information and all highly sophisticated knowledge resulting from modern enterprise information technology. The paper focuses on research findings related to information processes and their impact on overall entrepreneurship performance. The most important results show that the companies from the selected industrial segments in Slovakia have a strong focus on the application of innovation procedures and specific business information systems. The results bring the findings that business intelligence (BI) is based on information and knowledge with a high added value has a positive long-term and sustainable effect on the overall entrepreneurship performance. By application of selected management tools such as ERP, BI information systems and others, it can be achieved a higher entrepreneurship performance of industry companies in Slovakia and EU. We believe that our study presented in this paper contributes to explore a new dimension to the existing view on business information systems in industrial companies. More detailed research results are presented in this paper.

This article analyses the concept of tax system in terms of entrepreneurship promotion given the fact that more and more attention is recently paid to entrepreneurship and promotion of it precisely through the national tax system. This article seeks to prove that: tax system is one of the economic entities’ operating conditions enabling to promote or suppress entrepreneurship in the country; both self-employed persons and companies can be entrepreneurial entities; in any case, a state, in promoting or suppressing their entrepreneurship, thus, influences the national economy and its changes.