engleski

Controlling as a mechanism of bank management

The paper is focused on controlling as management support in the commercial banks. Three types of controlling based on the development stage are registrar (recorder), navigator and innovator. Purpose of the study is to determine the dominant type of controlling (associated with the development phase) and its impact on some aspects of bank management like risk management and operational planning. Also, paper observes controlling in the context of the use of accounting information. The effects of collaboration between accounting and controlling are examined empirically through survey addressed to all commercial banks in Bosnia and Herzegovina (potential EU candidate country), Croatia (EU member country) and Montenegro (EU candidate country). The empirical results indicate that interrelation between accounting and controlling departments enables reduction of administrative costs

accounting, controlling, banks

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