Naslov
Digital Maturity of Auditing Companies in the Republic of Croatia

Autori
Dobrinić, Dunja

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Central European Conference on Information and Intelligent Systems / - , 2020, 133-141

Skup
31st Central European Conference on Information and Intelligent Systems (CECIIS 2020)

Mjesto i datum
Varaždin, Hrvatska, 07.10.2020. - 09.10.2020

Vrsta sudjelovanja
Ostalo

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
digital transformation, maturity model, auditing, audit, digital technologies

Sažetak
The subject of the research is to determine the level of digital maturity of audit companies in the Republic of Croatia. Given the importance of monitoring and implementing digital trends in business, it is essential to determine the current position of companies on their digital transformation path. In assessing the current position of the company, digital maturity models with predefined dimensions are used. In connection with this, a research question arises: which phases of digital maturity can be identified in audit companies in the Republic of Croatia? A review of the literature defines the maturity model and methodology for assessing and determining the level of maturity. The impact of certain dimensions of the model is examined through an online questionnaire sent to audit firms' 206 e-mail addresses. A total of 45 correctly completed questionnaires were returned. The analysis of the collected data identified four dimensions of maturity, and it was found that most of the analyzed companies are at a high third level of digital maturity. This leads to the conclusion that audit firms' digital maturity in the Republic of Croatia is at a high level, which is contrary to previous research, which points out that despite the awareness of the need to digitize operations, audit firms do not take steps in this direction.

Izvorni jezik
Engleski

POVEZANOST RADA