engleski

Research and Development Opportunities of Reporting in Controlling

In a changing and uncertain business environment, leading a company is extremely complicated and therefore it is necessary to improve the architecture of a leading process and is advantageous to establish the department for controlling. The issue of leading is handled through a system of reporting and assigning a quality information base for providing timely and optimal business decisions. In order to ensure an efficient reporting system, organizations are forced to continuously monitor trends which appear on the market. In the past few years, business organizations are facing two dominant trends: non-financial reporting and the application of various reporting software solutions, which can both be considered as an effective tool for creating competitive advantage. It is very important to recognize the importance and potential of these tools and also to implement and integrate them into the reporting system because it can bring new value to the organization in the future, which was not previously even planned. In order to analyze the current situation of the reporting system within the Croatian companies, an empirical research was conducted. The goal of the empirical research was to identify the level of importance that organizations are giving to the reporting system and the way how controllers are preparing and representing the information necessary for making final business decisions.

Controlling, Reporting system, Non-financial reporting, Information technology

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