Tangible and Intangible Resources and the Financial Performance of Polish Social Cooperatives

• Autorzy: Magdalena Rajchelt-Zublewicz , Estera Piwoni-Krzeszowska , Małgorzata Matyja

Warianty tytułu

Materialne i niematerialne zasoby a wyniki finansowe polskich spółdzielni socjalnych

• Języki publikacji: EN

Abstrakty

EN

The purpose of the article is to determine the relationship between the level of competitiveness of resources and the financial performance of social cooperatives. In the preliminary analysis, based on the results of survey, we use the data provided by 57 respondents. For in-depth analysis we involve the data from the EMIS Intelligence database of 20 Polish social cooperatives. Using the Spearman's rank correlation we investigate the relationship between the rating of the level of competitiveness of tangible (physical, technological, financial) and intangible (human, relational, knowledge) resources and the cooperatives' financial performance, i.e. the rating of profitability and revenues. Initially, the research results proved that there are average relationships between the rating of profitability and the rating of competitiveness of tangible (0.38) and intangible (0.42) resources. However in the in-depth analysis, based on objective data, even a weak correlation between either tangible or intangible resources and the revenues was not found. The article also discusses the obtained results along with identifying the likely causes of this situation.(original abstract)

Celem artykułu było określenie związku pomiędzy poziomem konkurencyjności zasobów a wynikami finansowymi spółdzielni socjalnych. We wstępnej analizie, opartej na wynikach badań ankietowych, wykorzystano dane uzyskane od 57 respondentów. W analizie pogłębionej skorzystano z danych pochodzących z bazy EMIS Intelligence, obejmujących 20 polskich spółdzielni socjalnych. Korzystając z korelacji rangowej Spearmana, zbadano związek między oceną poziomu konkurencyjności zasobów materialnych (fizycznych, technologicznych, finansowych) i niematerialnych (ludzkich, relacyjnych, wiedzy) a wynikami finansowymi spółdzielni, tj. oceną rentowności i przychodami. Początkowo wyniki badań wykazały, że istnieje przeciętna korelacja między oceną rentowności a oceną konkurencyjności zasobów materialnych (0,38) i niematerialnych (0,42). Jednak w pogłębionej analizie opartej na obiektywnych danych nie stwierdzono nawet słabej korelacji między zasobami materialnymi lub niematerialnymi a przychodami. W artykule przedyskutowano także uzyskane wyniki wraz z identyfikacją prawdopodobnych przyczyn takiej sytuacji.(abstrakt oryginalny)

Słowa kluczowe

EN

Social cooperatives; Tangible assets; Intangible assets; Competitiveness; Financial performance

PL

Spółdzielnie socjalne; Zasoby materialne; Zasoby niematerialne; Konkurencyjność; Wynik finansowy

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2019
• Numer: nr 5 (63)
• Strony: 173--187

Twórcy

autor

Magdalena Rajchelt-Zublewicz

• Wrocław University of Economics

autor

Estera Piwoni-Krzeszowska

• Wrocław University of Economics, Poland

autor

Małgorzata Matyja

• Wrocław University of Economics, Poland

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Identyfikatory

DOI

10.15611/pn.2019.5.14