Špac, Davor and Mošnja-Škare, Lorena (2009) Controlling in transition environments: Empirical evidence from Croatia. South East European Journal of Economics and Business, 4 (1). pp. 63-80. ISSN 7840-118X
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The paper explores controlling developments in the particular environment of an economy involved in a transition process for almost two decades. The results presented in the paper were founded on the empirical analysis of the most successful Croatian companies, which were used as the sampling population. The presentation of controlling department existence in Croatian companies and the analysis of management perception of controlling importance were performed together with research on controlling information sources and users. All the information presented allowed us to make some conclusions about controlling development and to assess its future. Also, recent controlling developments were analyzed in the sample of Croatian SMEs to evaluate its implementation in this group of entities and to assess the factors of potential influence on its development level in a given enterprise, such as: size of the enterprise, management performance (owner-managers or managers), intensity of accounting information use and relation to the business abroad. The results were evaluated considering the controlling evolution in developed economies. Thus, the controlling evolution was monitored in the Croatian corporate sector, from its "registering" stage, still dominant on the scene, to its "innovation" stage. In addition to the current findings, future perspectives of controlling development flows in Croatia were also assessed.
| Tip objekta: | Članak |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Dodatne informacije: | 2009/4 |
| Ključni pojmovi: | controlling, developments, transition, corporate sector |
| Teme: | 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 65.01 Metode i metodologija. Teorija i praksa organizacije > 65.012.34 Logistika 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 65.01 Metode i metodologija. Teorija i praksa organizacije > 65.015.25 Razina učinkovitosti. Razina uspješnosti. Standardna razina outputa, izlaznih rezultata. Sposobnost postizanja rezultata 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo |
| Odjeli: | Fakultet ekonomije i turizma "Dr. Mijo Mirković" |
| Datum pohrane: | 20 Feb 2014 08:39 |
| Zadnja promjena: | 20 Feb 2014 08:39 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/3580 |
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