Nalazite se na CroRIS probnoj okolini. Ovdje evidentirani podaci neće biti pohranjeni u Informacijskom sustavu znanosti RH. Ako je ovo greška, CroRIS produkcijskoj okolini moguće je pristupi putem poveznice www.croris.hr
izvor podataka: crosbi !

Formalization of management control systems: a study of companies in Croatia (CROSBI ID 209588)

Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija

Dropulić, Ivana ; Rogošić, Andrijana Formalization of management control systems: a study of companies in Croatia // Croatian operational research review, 5 (2014), 1; 93-103

Podaci o odgovornosti

Dropulić, Ivana ; Rogošić, Andrijana

engleski

Formalization of management control systems: a study of companies in Croatia

This study seeks to explain management control systems (MCS) design as a package of controls within a Croatian context. MCS was conceptualized in terms of four dimensions: cybernetic, reward and compensation, administrative and cultural controls to form a composite measure of MCS. The strength of the typology lies in the broad scope of the controls in MCS as a package rather than the depth of its discussion of individual systems. This is one of few research studies conducted in the field of MCS in Croatia. Empirical research is based on the data collected from 124 companies in Croatia using a post questionnaire. The final results indicate that companies in Croatia most frequently use more formalized MCS tested using confirmatory factor analysis. This research confirms the multidimensional nature of MCS.

management control systems ; strategic management accounting ; formalization ; confirmatory factor analysis

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

Podaci o izdanju

5 (1)

2014.

93-103

objavljeno

1848-0225

1848-9931

Povezanost rada

Ekonomija

Poveznice
Indeksiranost