engleski

Exploring the level of utilizing management reports in decision-making in Croatian companies

Effective business decisions have a positive impact on the overall business of a company. Each business decision should be based on a relevant, high-quality and reliable information prepared by a management accountant in accordance with managers’ specific requirement. In order to be efficient for the process of decision-making, the management accounting information should be appropriate for a certain business decision, and it should reflect the role, responsibility and the value for a manager that participates in the decision-making. The aim of this paper is to investigate is the management accounting information system developed in Croatian companies. In order to collect data for analysis purposes a web survey was conducted on a representative sample of Croatian companies. Overall, 225 companies from the real sector participated in the survey. The results have shown that managers consider management reports as an important basis in decision-making. Furthermore, the findings of this study have shown that managers in large companies use management reports to a greater extent in decision-making than managers in micro, small, and medium-sized companies do.

management accounting information system, management accounting information, management reports, decision-making, Croatia

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