Business Management

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  MEASURING THE LEVEL OF ORGANISATIONAL AMBIDEXTERITY OF MUNICIPAL ADMINISTRATIONS

  The research on organisational ambidexterity, understood as an ability to effectively solve current problems while ensuring long-term strategic development, is relatively recent. Very limited number of studies focus on ambidexterity in public organisations, or if any, it is considered primarily as an outcome rather than a strategy for achieving ... The research on organisational ambidexterity, understood as an ability to effectively solve current problems while ensuring long-term strategic development, is relatively recent. Very limited number of studies focus on ambidexterity in public organisations, or if any, it is considered primarily as an outcome rather than a strategy for achieving long-term success. This study aims to assess the organisational ambidexterity of a group of municipalities in two ways: by answering questions posed to municipal representatives and by calculating financial indicators that provide evidence of local governments’ preferences for funding current needs and investments for the future. The results were tested for statistically significant difference using the t-test. It is concluded that it is evident from their responses that municipal officials understand the need to achieve organisational ambidexterity, but the data from the analysis of the financial indicators of the studied municipalities clearly indicate a preference for spending on current needs over spending on investment and development.

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  DIGITAL TRANSFORMATION OF REPORTING-RELATED PROCESSES IN BULGARIAN ENTERPRISES (CONCEPTS AND REALITIES)

  The study presents the use of digital technologies to improve the accuracy, efficiency, and accessibility in the context of the digital transformation of reporting-related processes in enterprises in the Republic of Bulgaria. This transformation includes automating data entry, using advanced analytics, and leveraging artificial intelligence-driven ... The study presents the use of digital technologies to improve the accuracy, efficiency, and accessibility in the context of the digital transformation of reporting-related processes in enterprises in the Republic of Bulgaria. This transformation includes automating data entry, using advanced analytics, and leveraging artificial intelligence-driven tools to optimize workflows. This changes both the way enterprises collect and analyze data and the way they report, which in turn leads to improved decision-making. The aim of the study is to examine the current state of the use of digital technologies in reporting activities of Bulgarian enterprises and the attitudes towards the implementation of new technologies in their reporting activities. The methods of analysis and synthesis, scientific observation, induction, deduction, structured interview, Crosstabs, SWOT Analysis, etc. were used in conducting the study. The strengths, weaknesses, opportunities and threats of digital transformation of processes related to reporting are highlighted. Based on the analysis of the results of structured interviews, the problems in the implementation and use of digital technologies in reporting activities and the attitudes of small, medium and large enterprises in Bulgaria are outlined.

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  DIGITAL DISTANCE AND TRADE DYNAMICS: THRESHOLD EFFECTS ON TURKIYE’S EXPORT PERFORMANCE

  This study investigates whether digital distance—defined as disparities in digital and technological capabilities between countries—constitutes a critical determinant of Turkey’s export performance in the evolving architecture of international trade. Moving beyond traditional gravity-based explanations centered on geographical distance, the ... This study investigates whether digital distance—defined as disparities in digital and technological capabilities between countries—constitutes a critical determinant of Turkey’s export performance in the evolving architecture of international trade. Moving beyond traditional gravity-based explanations centered on geographical distance, the article develops a multidimensional digital distance index derived from the Frontier Technological Readiness Index (FTRI) and the Economic Complexity Index (ECI). Using annual panel data for 108 trading partners over the period 2008–2022, the analysis integrates GDP and exchange-rate controls within a panel threshold regression framework, complemented by panel causality tests. The findings reveal a statistically significant single-threshold structure, demonstrating that digital distance exerts nonlinear and asymmetric effects on Turkey’s exports. While convergence in ICT infrastructure and financial access tends to enhance export performance, narrowing gaps in certain dimensions—particularly skills and R&D—does not uniformly yield positive trade outcomes. In fact, larger disparities in selected technological capabilities may generate temporary competitive advantages, consistent with technology-gap theory. Robustness checks incorporating economic complexity distance confirm these threshold dynamics. Moreover, causality results indicate predominantly bidirectional relationships between exports and digital dimensions, underscoring mutual reinforcement between trade and digital transformation. Overall, the results challenge the presumption that digital convergence universally promotes trade. Instead, they highlight the strategic importance of selective digital specialization and innovation-driven competitiveness. By conceptualizing and empirically validating digital distance as a structural trade determinant, the study contributes to the emerging literature on digitalization and international trade and offers policy insights for adaptive, data-driven export strategies in an era of technological disruption.