The Relationship between Manager Responsibility and Organizational Rules and Procedures

Stoycheva Bozhana () and Popović Irena ()
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Stoycheva Bozhana: University of Ruse „Angel Kanchev“, Ruse, Bulgaria
Popović Irena: Krapina university of applied sciences, Krapina, Croatia

Proceedings of the International Conference on Business Excellence, 2025, vol. 19, issue 1, 4303-4316

Abstract: In order to achieve sustainable development related to full and productive employment and ensuring decent work for workers, it is necessary to develop technological documents to ensure the activities of organizations, which will guarantee the labor rights of employees and provide a secure work record. The development of documentation to ensure the work process is the responsibility of the organization’s managers. They should develop and adopt technological documentation, reflecting the specifics of the organization and the legal framework in the following main areas: organization of activity, documents related to human resources management and financial-accounting documentation. The object of study in the article are the secondary budget spending organizations operating in the performing arts sector in Bulgaria. Theater, music, dance are present in all cultures and societies, without losing their magnetic and power. Culture occupies an important place in the life of a society, along with social well-being and economic development. It is for this reason that those employed in the performing arts sector should be provided with decent working conditions related to the possibility of carrying out creative and innovative work, remuneration, opportunities for development and ensuring a safe working environment. The specialized literature does not propose a unified set of documents applicable to cultural institutes related to the organization of activities, human resources management and financial documentation. In this article, as a result of analysis and research of the performing arts sector, the authors proposes a set of technological documents that should be applied to cultural institutes.

Keywords: management; human resource management; accounting; cultural organizations; rules and procedures (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:19:y:2025:i:1:p:4303-4316:n:1036

DOI: 10.2478/picbe-2025-0330

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