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Pregled bibliografske jedinice broj: 411300

Controlling in Transition Environments : Empirical Evidence from Croatia


Špac, Davor; Mošnja-Škare, Lorena
Controlling in Transition Environments : Empirical Evidence from Croatia // South East European Journal of Economics and Business, 4 (2009), 1; 63-80 doi:10.2478/v10033-009-0005-4 (međunarodna recenzija, članak, znanstveni)


CROSBI ID: 411300 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

Naslov
Controlling in Transition Environments : Empirical Evidence from Croatia

Autori
Špac, Davor ; Mošnja-Škare, Lorena

Izvornik
South East European Journal of Economics and Business (1840-118X) 4 (2009), 1; 63-80

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
controlling; developments; transition; corporate sector

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekti:
303-3032453-2450 - Računovodstveni standardi za SME u Hrvatskoj: razvoj i harmonizacija s Europom (Mošnja-Škare, Lorena, MZOS ) ( POIROT)

Ustanove:
Sveučilište Jurja Dobrile u Puli

Profili:

Avatar Url Davor Špac (autor)

Avatar Url Lorena Mošnja-Škare (autor)

Poveznice na cjeloviti tekst rada:

doi www.degruyter.com

Citiraj ovu publikaciju:

Špac, Davor; Mošnja-Škare, Lorena
Controlling in Transition Environments : Empirical Evidence from Croatia // South East European Journal of Economics and Business, 4 (2009), 1; 63-80 doi:10.2478/v10033-009-0005-4 (međunarodna recenzija, članak, znanstveni)
Špac, D. & Mošnja-Škare, L. (2009) Controlling in Transition Environments : Empirical Evidence from Croatia. South East European Journal of Economics and Business, 4 (1), 63-80 doi:10.2478/v10033-009-0005-4.
@article{article, year = {2009}, pages = {63-80}, DOI = {10.2478/v10033-009-0005-4}, keywords = {controlling, developments, transition, corporate sector}, journal = {South East European Journal of Economics and Business}, doi = {10.2478/v10033-009-0005-4}, volume = {4}, number = {1}, issn = {1840-118X}, title = {Controlling in Transition Environments : Empirical Evidence from Croatia}, keyword = {controlling, developments, transition, corporate sector} }
@article{article, year = {2009}, pages = {63-80}, DOI = {10.2478/v10033-009-0005-4}, keywords = {controlling, developments, transition, corporate sector}, journal = {South East European Journal of Economics and Business}, doi = {10.2478/v10033-009-0005-4}, volume = {4}, number = {1}, issn = {1840-118X}, title = {Controlling in Transition Environments : Empirical Evidence from Croatia}, keyword = {controlling, developments, transition, corporate sector} }

Časopis indeksira:


  • Web of Science Core Collection (WoSCC)
    • Emerging Sources Citation Index (ESCI)
  • Scopus
  • EconLit


Uključenost u ostale bibliografske baze podataka::


  • EconLit
  • Business Source Complete


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