Pregled bibliografske jedinice broj: 1087232
SMA usage in (post) transitional economy’s public sector organizations – A field study
SMA usage in (post) transitional economy’s public sector organizations – A field study // Conference proceedings - Contemporary Issues in Economy & Technology - CIET 2016 / Plazibat, Bože ; Kosanović, Silvana (ur.).
Split, Hrvatska: Sveučilišni odjel za stručne studije Sveučilišta u Splitu, 2016. str. 52-64 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 1087232 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
SMA usage in (post) transitional economy’s public
sector organizations – A field study
Autori
Juras, Ana
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Conference proceedings - Contemporary Issues in Economy & Technology - CIET 2016
/ Plazibat, Bože ; Kosanović, Silvana - : Sveučilišni odjel za stručne studije Sveučilišta u Splitu, 2016, 52-64
ISBN
978-953-7220-25-9
Skup
International Scientific and Professional Conference Contemporary issues in Economy and Technology - CIET 2016
Mjesto i datum
Split, Hrvatska, 16.06.2016. - 18.06.2016
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
strategic management accounting, strategic management accounting process, strategic management techniques, public sector organization, field study research
Sažetak
The concept of Strategic Management Accounting, is still vague and undefined idea after more than 30 years of development, and has a number of development areas lacking valuable researches. One of these areas is the public sector, which many authors believe has been overlooked in SMA researches and literature, and is thus viewed as an important future research direction. Given the fact that the public sector has been increasingly concerned with the issues of strategy and accounting, the usage of SMA core ideas and approaches should not be something completely new to organizations in this sector. Therefore, the main purpose of this paper is to analyze the characteristics of the SMA treatment and implementation in public sector organizations in a (post) transitional economy, such as the understanding of the SMA concept - its ideas, scope and importance, SMA concept adoption, SMA usage process, SMA techniques usage. The field study research was carried out in several major public sector organizations in Croatia, and the results presented in this paper are an attempt to carry out the above-mentioned overlooked and valuable researches that are absent from the area of SMA usage in public sector organizations.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Sveučilište u Splitu Sveučilišni odjel za stručne studije
Profili:
Ana Juras
(autor)
