Acta academica karviniensia 2021, 21(1):5-14 | DOI: 10.25142/aak.2021.001

HOME OFFICE OPPORTUNITIES IN SME’S IN BACK OFFICE

Michał Barański¹, Gábor Mélypataki², Zoltán Musinszki³, Katalin Lipták⁴

¹ University of Silesia in Katowice, Faculty of Law and Administration, Bankowa 11b, 40-007 Katowice, Poland

² University of Miskolc, Faculty of Law, 3515 Miskolc, Hungary

³ University of Miskolc, Faculty of Economics, 3515 Miskolc, Hungary

⁴ University of Miskolc, Faculty of Economics, 3515 Miskolc, Hungary

Recent times have shown that we need to address issues such as electronic communication related to home office and telecommuting. In many places, the physical workplace has been transformed into a back office-type organizational unit. Exchange of information between an employee working in a home office or teleworking and the back office. In our study below, we examined how the exchange of information between the individual units can be implemented in Hungary and Poland. In this study, we examine the legal and economic framework. We examined the relationship between digitization and SMEs through job advertisements and a questionnaire survey. The focus of our study was on accounting and decision support tasks. Our research question: What are the expectations of SMEs nowadays for accounting and decision support tasks and jobs? What are the labour law implications and consequences of these expectations?

Keywords: COVID-19, digitalization, labour law, SME’s.

JEL classification: E24, J54, K31

Received: February 10, 2021; Revised: March 6, 2021; Accepted: May 19, 2021; Published: May 27, 2021  Show citation