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• The Responsibility of Accounting Service Providers

  144-152

  Mihály Hegedűs

  Views:

  137

  It is a natural demand in each sector of economy to recognise the errors which threaten effective and produci ve operai on, to disclose cause and eff ect relai onships, to draw the lessons and define responsibility. In stagnai ng economy and crisis period the tendencies searching responsible are fastening, the complex examinai on of the scope of the problems are mostly failed to come about, at er marking and proclaiming the scapegoat only partial solutions born, and because of different interest a signifi cant number of problems remain unsolved. Arising positive effects on the level of macroeconomy in some cases exert negative influence to microsphere, so during searching for solutions – besides analysing processes - it is inevitable to examine also their generated, sometimes cumulating effects. Spreading criticism in the last periods blamed bureaucracy, accounting service system and its forecasi ng ability to explain low level of economic growth. Finding way-out methods are aimed at the question if it is possible that – besides reduci on of bureaucracy - accountancy has an implement system which - above micro level line – can indicate approaching crisis also on the field of macroeconomy with more speed and effectiveness, giving enough i me and space for interveni on opportunii es. Approaches may start from numerous aspects, my study examine a possible part and some of its components.

• REPORTING IN INDUSTRIAL 4.0 - ETHICS & EFFICIENCY

  42-50

  Károly Szóka

  Views:

  401

  Entering the digital age, business conditions have changed. The social and economic effects of Industry 4.0 surround humanity. Systems that work together in the cyber-physical space move companies and create value. Naturally, the management wants to evaluate these processes and wants to see reports about them. New times, new winds, that is, the activities of a company based on digital technology require a new kind of reporting technique and methodology. The study briefly introduces the tools we use for this purpose. These tools (methods) also raise a number of ethical issues, while controlling and reporting must also meet the pressure of efficiency, that is, we have to increase the efficiency of reporting.

• THE ORIGIN OF ECO-ETHICS

  57-63

  Endre Béla Huff

  Views:

  92

  Technical and economic professionals have to expect serious challenges if they want to take the insurance of the sustainable development of the natural environment into co nsideration. Apart from the professional difficulties they especially have to prepare for the fact that mainly the proponents of ecology make their work difficult. They have to hold their ground in the field of force where the politicians of green organiza tions and the environmental science are dead set
  against each other. Further on we do not intend to get entangled in this incoherent system of relations. We would rather look into its ethical connections and the history of its origin.

• The Perspectives of Theological Thinking in Ecologically Driven Food Consumption Ethics

  24-28

  Szűcs Szűcs

  Views:

  85

  Analysis of the complex environmental effects of food production and consumption points to the need of examining the ethical side of these issues. The study is is looking for possible answers to the questions 1.) what connections theology and theological ethics have to the current ecological crisis in a historic perspective, 2.) what emphasis eating, food production and consumption receive in ecotheological ethics, and 3.) whether contemporary theology is able to offer approaches which are acceptable and inspiring for audiences from a wider ecoethical background.