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• Examination of digital maturity in the client base of an accounting firm in Hajdú-Bihar county

  15-26

  Mihály Bogdán

  Péter Popovics

  Views:

  106

  The development of small and medium-sized enterprises (SMEs) is of key importance from a national economic perspective, especially in the field of digitalization, as they play a significant role in Hungary's economy. The main objective of the research is to assess the digital maturity of SMEs within the client base of an accounting office in Hajdú-Bihar County, which can provide useful feedback to these businesses regarding their level of digital development. To date, no such study focusing specifically on businesses in the Hajdúság region has been published. The survey was conducted using a questionnaire based on the question set of the Digiméter research series, which evaluates businesses across six dimensions: digital presence, digital everyday operations, business management, sales and marketing, digital finance, and IT security. Based on the results, it can be stated that the companies participating in the study show a low level of digital maturity, with digital finance being the only area considered to be well-developed.

• Farm size and concentration of Hungarian, Slovakian and Polish arable crop partnerships

  41-50

  Adél Dorottya Erdős

  László Szőllősi

  Views:

  180

  The objective of the study is to determine the farm size and hence the concentration of Hungarian, Slovakian and Polish arable crop production partnerships. The FAOSTAT and EMIS databases were used for the research. The former was applied by the analysis of arable crop production in the analysed countries, while the latter was used to process the financial data of the sampled partnerships. After exclusion of critical values, the sample included 822 Hungarian, 226 Slovak and 967 Polish partnerships. When comparing the concentration of these partnerships by total asset and by net sales revenue, the former proved to be higher, except for the Polish, while the degree of concentration did not change from 2018 to 2020 for any of the countries. In contrast, the share of micro and small farms in the size of the Hungarian and Slovakian partnerships differed significantly from 2018 to 2020. In the category above 70 percent, Hungarian partnerships had the highest proportion of equity to total asset ratio, while Polish (24%) and Slovakian (26%) partnerships had similar proportion in the category below 30 percent (as the most unfavourable category). However, the latter indicates a significant dependence on external sources.