This article aims to assess the formation of financial infidelity in Lithuanian households. The survey questioned the actual and subjective manifestation of financial infidelity of the respondents, the areas of personal financial management in which financial secrets are most common. This data was used to assess the formation of financial infidelity in Lithuania

Since the regaining of independence the Lithuanian tax administration system has undergone remarkable transformations. The traditional tax administration system was upgraded to the electronic and now it is under the transformation into the smart tax administration system (names as i.MAS). There are not many theoretical insights either in Lithuania or worldwide on how the changes in tax administration system might influence business companies or research on how these changes are evaluated by companies themselves. This article aims to evaluate how Lithuanian companies evaluated the transformations of tax administration systems on the threshold of the smart system (i.MAS) adoption. To collect the evidence on the opinion of Lithuanian business a survey method has been employed. The survey has been conducted before Lithuanian i.MAS has been compulsory enforced. The questioner combining questions regarding benefits and limitations of traditional, electronic and smart tax administration systems was compiled based on the comparative analysis of previous scientific research and professional argumentation. The representativeness of research sample was ensured by surveying 118 company representatives. Results of the survey revealed that the majority of Lithuanian companies (81%) had some information on the i.MAS system at the time of research (i.e. before it became compulsory). The analysis of the answers from 118 companies about the traditional, electronic and smart tax administration systems allowed to assess which of the systems was valued most positively. The results show that usefulness of traditional system is evaluated as an average (with the value of usefulness index of 0.5). The traditional tax administration system dissatisfied Lithuanian companies mostly due to significant time consumption for declaration and accounting of taxes. [...]

Moreover, due to the innovativeness of the Z generation, the factors that estimate influence of financial socialization agents are likely to be irrelevant to the Z generation.

The paper analyzes the impact of the efficiency of supply chain management on company value. Working capital ratios as well as their correlations are used in the research. The influence that supply chain management decisions have on financial ratios and the company value is analyzed from two perspectives: industry sectors’ perspective and sector leaders’ perspective for listed companies in Lithuania. Later those results are combined with data on market capitalization of companies.

This article aims to assess the impact of financial literacy of Lithuanian high school students on their saving behavior in the short run. The survey questioned objective and subjective financial literacy, saving level, regularity in saving, saving motives, attitude towards saving, saving motivation and confidence in the saving skills of Lithuanian high school students. This data was used to assess financial literacy as a factor of more rational saving behavior of researched adolescents.

This paper researches the evidence on the accounting practices of Lithuanian non-listed companies in the area of accounting for PPE, and assesses the factors that influence such choices. To collect information, a survey method has been employed and representative sample of Lithuanian non-listed companies` population surveyed.

The connectivity among different economic agents (persons, organizations, countries) is constantly growing and their activity become more and more interdependent. Social, informational, ownership, trade, investment and other ties become closer and this determines such processes as trade and financial integration, synchronization of business cycles and othe processes of interdependence. Connectivity processes are conditioned by such factors as: market liberalization, increasing global competition, technological and informational innovations, increasing speed of information distribution, outsourcing processes and etc. The relevance, scope, threats and opportunities of economic agents connectivity were revealed by the economic crisis of 2008. It also exposed that traditional means of analysis and forecasting are no longer capable to adequately evaluate the complexity of economic agents and their performance. Economists try to solve this problem by applying network analysis to economic research. Network analysis is not an invetion of economic scientists, but adopted from other disciplines. In order for this addoption process to be successful, there should be disclosed the peculiarities of network analysis application to economic research. After a thorough analysis of the existing theoretical and empirical research in this field, the authors of this article identified four groups of peculiarities that determine the possibilities to apply network analysis to economic research: historic background, network elements, dimensions of analysis and fields of application. The frontiers of research examining economic networks have been advancing along two strands: one emanating from economics and sociology, the other from research on complex systems in physics and computer science.[...].

The author performs analysis of theoretical and empirical research on financial networks and disclose the peculiarities of international financial network mapping. The analysed methods are tested on international portfolio investments network.