engleski

Accounting information and controlling in the banking industry

Controlling is a management support that provides relevant information for decision-making. The article examines the implementation of controlling in the commercial banks that operate in Bosnia & Herzegovina, Croatia, and Montenegro. The aim of the paper is to determine the level of development of controlling as one of fundamental management function. The study is focused on the relationship between accounting and controlling. The role of accounting as an important source of business information is explored in this context. The empirical results show that the cooperation between accounting and controlling leads to the provision of wider scope of accounting information for higher controlling performance.

cost accounting; controlling; banks

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