Acta Scientiarum Polonorum. Oeconomia

Digitalisation and the entrepreneurial ecosystem in Visegrad Group (V4) cohesion regions: a comparative desk analysis of cohesion policy and non-infrastructural barriers.

Paramjeet Singh Bhardwaj — 2026-03-31

Aim: A thematic synthesis enabling a qualitative comparison of cohesion policy and identifying non-infrastructural barriers affecting the development of digital entrepreneurial ecosystems (EEs) within Visegrad Group (V4) less-developed regions according to EU Cohesion Fund classification (called in the study “cohesion regions”). The aim was also to assess the effectiveness of national strategies in addressing significant shortfalls regarding human capital and e-government. Methods: The study relies on comparative desk research, employing thematic synthesis of qualitative research of the official EU and national reports from 2021 to 2025. The Digital Economy and Society Index (DESI) reports, national reports from 2001–2025 published in the EU series Digital Decade Country Report, and V4 national digital strategies have been analyzed to identify policy intentions and various performance gaps between policy goals and actual outcomes. Results: Findings suggest primary infrastructure access does not hinder V4 digital transformation, but ongoing systemic non-infrastructural barriers do. These include a skills mismatch, especially in Industry 4.0; border friction in e-government affecting digital services (scores below 40 in Poland and Hungary); and organizational conservatism, leading to low tech adoption among regional SMEs. This diminishes the likelihood of achieving the targeted convergence under the EU cohesion policy. Conclusions: The paper emphasizes a vital policy synchronization gap that hampers the V4’s efforts
to build robust digital EE. Future policies from the country and the EU should go beyond just offering external infrastructure subsidies. Instead, they need to focus on systemic reforms, such as developing Industry 4.0 human capital and streamlining entrepreneurial e-governance. These measures will help break through institutional and organizational inertia in cohesion regions.

Investing in agriculture: structural and financial determinants of farminvestment activity in Poland

Rafał Boguszewski — 2026-03-31

Aim: This study investigates the structural and financial determinants of investment activity among Polish farms, focusing on investment propensity, planned investments, and innovative investment initiatives. Methods: The study draws on data collected through a nationally representative CATI survey of 800 farm owners or co-owners and was conducted between the end of 2024 and the beginning of 2025. Using logistic regression models, we identify key predictors of past investments, future investment plans, and the innovativeness of recent investments. Results: Results highlight the significant role of farm size, financial condition, prior investment activity, and usage of external funding in shaping investment decisions. Regional disparities and production type (plant vs. animal) also affect investment propensity and innovation adoption. Farms that applied for funding, regardless of the outcome of the process, were more likely to invest, suggesting that strategic planning itself correlates with investment activity. Conclusions: The research findings contribute to the literature on agricultural modernization and provide practical recommendations for policymakers seeking to promote the development of rural areas through targeted investment support. The agricultural sector in Poland is undergoing a significant transformation driven by the implementation of environmental regulations, ESG frameworks, and the shift toward sustainable production. These changes require not only financial capital but also adaptability, strategic planning, and institutional support to ensure balanced and inclusive development. Targeted policies dedicated to small and medium-sized farms, particularly those operating in disadvantaged regions and with limited access to capital, are essential to strengthen their productivity and competitiveness. Enhancing education and advisory services could help farmers develop more effective investment strategies and better access funding opportunities, especially in areas with lower levels of investment activity.

Excise taxation, market innovation, and regulatory blindness: evidence from the Baltic Sea region

Agris Raipalis — 2026-03-31

Aim: This study examines divergent trends in alcohol control policies across Baltic and Nordic countries, focusing on the efficacy of excise taxes as a public health instrument. It aims to identify why systematic increases in excise duties often fail to achieve the intended reductions in consumption, indicating that decision-makers ignore changing consumer behavior and technological progress in production processes – a phenomenon called legal blindness. Methods: The study employs a comparative policy analysis across eight Baltic Sea Member States. Data selection criteria focused on national excise legislation and the Excise Movement and Control System (EMCS) reporting between 2020 and 2025. Statistical data was accessed via the European Commission’s Taxation and Customs Union databases and cross-referenced with national
reporting from the respective Ministries of Finance. The review protocol involved a systematic search of peer-reviewed literature using the keywords: alcohol excise tax, EMCS data fragmentation, and alcohol policy. The study provides comparative regulatory and fiscal evidence from eight Baltic Sea Member States, drawing on EMCS movement data and national excise legislation for the period 2020–2025. Results: Findings
reveal a significant discrepancy between policy goals and outcomes. Preliminary analysis suggests that minor technical discrepancies in the interpretation of EU excise categories, combined with technological shifts toward low-alcohol content products, may lead to systemic data fragmentation. Furthermore, evidence suggests that aggressive taxation often triggers a shift toward legally underclass products, which are frequently underrepresented in official statistics, thereby distorting the view of policy effectiveness. Conclusions: The study concludes that traditional excise-heavy policies are becoming less effective due to generational shifts in consumption and rapid product innovation. To overcome current so-called legal blindness, policymakers must move beyond strict compliance with EU instruments and adopt evidence-based frameworks that account for technological market evolution. Improved data integration is essential to mitigate the so-called grey market risks and ensure public health objectives are met.

Managerial competencies in management theory – a literature synthesis and a classification proposal

Matylda Wilczyńska — 2026-03-31

Aim: This paper synthesizes and systematizes concepts of managerial competencies in management sciences and organizational economics, with particular emphasis on linking competencies to resource allocation, costs, and organizational economic performance. Methods: The study is a review-based and theoretical approach. A critical literature analysis was conducted, combining synthesis and comparison of definitional approaches, classifications, and competency models. Sources were selected from domestic and international literature indexed in Scopus, Web of Science, and Google Scholar, with an emphasis on post-2020 publications that address digitalization, uncertainty, and crisis conditions. Results: The review confirms substantial terminological ambiguity and fragmentation, which limit comparability across studies and weaken practical applicability. As an authorial contribution, the paper proposes an integrative classification that consolidates dispersed models into seven overarching competency groups: strategic and business; leadership; managerial and organizational; cognitive and meta-competencies (including adaptability and resilience); social and communication; technical and knowledge management; and human resource management. Evidence from empirical studies suggests that interpersonal, planning, and adaptive competencies are consistently crucial for managerial effectiveness across various sectors, while a recurring competency gap persists between current and desired profiles. Conclusions: Managerial competencies should be conceptualized as a dynamic human capital resource shaping operational efficiency, adaptive capacity, and economic performance. Competency models are justified for HRM diagnosis, development, and succession planning, provided they are contextualized to sector-specific conditions and VUCA-related challenges.