The Faculty of Finance and Accountancy has an extensive research portfolio in the field of applied sciences. In our research projects, we primarily strive to create knowledge that can be directly translated into organizational practices, whether about other organizations or our own educational activities. In addition to creating practical knowledge, we strive to produce high-quality publications from our research and make them available to the professional community in leading domestic and international journals.
The research currently taking place in the departments and the various research groups can be organised by around 5, partly overlapping, thematic groups. These are organizational research, the social role and responsibility of organizations, the economic role of SMEs, digitalisation, and new directions in education and learning.
Understanding the functioning and change of organizations is a general, cross-disciplinary problem that plays a prominent role due to continuous socio-economic changes. Within this broad field, research is conducted on topics such as international comparisons of organisational cultures, the organizational culture of higher education institutions, the ethnographic examination of corporate events, organisational behaviour and HR issues, and individual and organizational factors determining student misconduct and fraud.
In recent decades, management and organizational research have highlighted the responsibilities of individual companies, groups of companies, or even other organizations in the social space and in preserving the quality of the natural environment. In this regard, our faculty researches topics such as the financial aspects of corporate social responsibility, banking risks and risk management, SME social responsibility, the emergence of sustainability in organizational and educational processes, ethical dilemmas of accounting, and theoretical and practical issues of integrated reporting and diversity in employment, in particular the employment of people with disabilities.
Small and medium-sized enterprises play an important role in the functioning of the economy, both in terms of their potential for innovation and their ability to create and retain jobs. Examining the performance, development and position of the Hungarian SME sector in international value chains is therefore of paramount importance. Research is currently underway on topics such as the internationalisation and HR practices of SMEs, business bank financing, the succession of family businesses, and the role of the economic environment in SME success and innovation.
One of the most important questions of the future is how digitalisation will transform the internal functioning of organisations as well as the relationships between organisations. Digitisation is not just about the digital display of certain data and content, but it fundamentally affects the nature of the work done in the future, the visibility and competitiveness of companies. Currently, research on digitisation appears in the Faculty in areas such as the digitisation of auditing and accounting, webshop data mining, service process analysis, supply chain logistics modelling, digital maturity and digital marketing for SMEs, and economic modelling of Internet markets.
In addition to the organisation of educational processes in higher education institutions, the issue of learning is becoming more and more important, i.e. what and how students acquire from the study materials offered to them, and how they are able to apply the acquired knowledge to solve problems. Research in this area covers topics such as examining patterns in student career paths using machine learning, the role of mentoring in education, the impact of new assessment and teaching methods, 21st-century skills development, entrepreneurship-based training, and participation and the relationship of learning.