Balkevičius, Artūras

Service quality is one of the most important factors ensuring customer satisfaction; therefore, managing it is one of the priorities in all organizations and can achieve by implementing quality management system (QMS). Various studies have observed that the success of the implementation of QMS depends on the country's public administration traditions and on the management heritage of the organization. The study examines QMS based on ISO 9001 standard that implemented and institution certified more than 15 years ago. During this period several recertification and annual external and internal audits carried out, any nonconformity identified. However, the survey of employees and managers showed that there is a wide range of views on the benefits of QMS for the organization, from the view that it is very important to the view that it does not create any value. The purpose of the study was to determine the reasons for the mentioned difference in attitudes, and the conditions that must be to ensure value creation. The research based on the survey data of the institution's employees and primary and managers.

Human capital is the key factor for the success and sustainability in any organization. Hiring highly qualified information technology specialists for public sector institutions is complicated, and there are several reasons for this, not just wages. One is that the activity of the institution is very specific and deep delve into it is unattractive because the acquired knowledge will be difficult to reuse in another job. Therefore, it is worthwhile for the institution to find and train employees already working in the institution and willing to take a challenge to obtain the competencies that are most lacking in the institution. Launching a project requires addressing several both organizational, communication and psychological issues. There is a need to reconcile the distribution of workload, responsibilities between routine and new functions. It is particularly important to ensure good relationships between employees who have acquired additional competencies and other colleagues as well as with line managers. One of the largest public sector institutions in Lithuania has taken this path. The article examines the problems encountered when starting the project, the decisions taken, and the results obtained. The views of the project manager and the employees, who have acquired the new competence, are presented.

This paper discusses practices for using risk assessment in performance audit the challenges and opportunities of Supreme Audit Institution (SAI). Performance audits take a very important place in public sector as parliamentary oversight and governance instrument, delivers new information, insights and recommendations for improvement and modernization of public sector management based on audit findings. Audit risk and risk management assessment allows organizations to improve the efficiency and continuity of their activities, to manage new risks, like human capital risks more effectively. EUROSAI surveys results showed that a risk assessment is related to the whole audit process, from the drafting of the audit report to the use of the follow-up results. The purpose of this article is to investigate the theoretical assumptions of performance audit risk assessment, their expression through the review and application of standards. Performance audit analysis based on SAI of Lithuania activity plans, reports, and expert assessment. 2021 performance audits respond to the institution's chosen priorities: economic stimulus measures, evidence-based management and a safe environment and a healthy society. The findings of the study may be useful in view of growing role and importance of performance auditing and its positive impact on the public sector in Lithuania.

With the development of economy and society, people are paying more and more attention to corporate social responsibility. Paper analyse Corporate Social Responsibility (CSR) attention on human capital situation in Lithuania, examine information on corporate social responsibility and human resource in different sectors enterprises in Lithuania. In recent years, as the meaning of CSR constantly expanded, the interrelationship among CSR, corporate strategy and sustainable development of human resource management of corporations is growing. Study on researches about CSR situation in Lithuania indicates that companies assume their role as profit seekers and taxpayers while the implementation of the principles of social responsibility are of little relevance. Good practice in some organizations on human resource management, companies guided by the principles of equality, diversity grants, supplementary pension scheme, and equal career opportunities for people regardless of their age, sex, ethnicity, religion, etc. In reports, we find human resource management system, which deal with all the issues related to employees that includes employment, compensation, health issues, motivation, administration and training. Reports confirm importance of human capital for successful sustainable development.

Social responsibility has never been more prominent on the corporate agenda than it is today. With the development of economy and society, people are paying more and more attention to corporate social responsibility. Organizational sustainability or corporate social responsibility is obviously concerned with reporting for stakeholders on actions towards sustainability issues. The most popular reporting methods are three: the Global Reporting Initiative, the Global Compact, ISO26000 guidelines. Global Reporting Initiative (GRI) is an international institution whose mission is to establish guidelines for the publication of nonfinancial information on sustainable development. Most of the Banks in Lithuania observes the Global Compact's ten principles. Directive 2014/95/EU lays down the rules on disclosure of non-financial and diversity information by large companies. Companies are required to include non-financial statements in their annual reports from 2018 onwards. Global Reporting Initiative is strongly committed to social issues and especially invested in educational, entrepreneurial and innovation initiatives. Article analyze social responsibility, Global Reporting Initiative implementation and sustainability reporting trends in Lithuania companies.

The aim of the paper is to analyse Corporate Social Responsibility (CSR) development trends in Lithuania, examine publicly disclosed information on corporate social responsibility different sectors enterprises, the regulation of corporate social responsibility in Lithuania, to summarize the research on CSR in Lithuania. With the development of economy and society, people are paying more and more attention to CSR, and the contents of CSR are constantly expanding and extending as well. Practice shows, that integrating CSR in the core of business and making it a part of everyone’s daily job is the best way to progress. In Lithuania socially responsible are mostly international companies and especially banks, they prepare and publish reports. Most of the Banks in Lithuania observes the Global Compact's ten principles. In the bank reports, we find human resource management system, which deal with all the issues related to employees that includes employment, compensation, performances, and development of organization, health issues, motivation, administration and training. Reports confirm importance of human capital for successful sustainable development. Banks is strongly committed to social issues and especially invested in educational, entrepreneurial and innovation initiatives.