Naslov
Application of strategic management accounting techniques in decision making – the case of Croatian companies

Autori
Hladika, Mirjana ; Bećir, Anamarija

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

Izvornik
Economic and Social Development : 79th International Scientific Conference on Economic and Social Development : Book of Proceedings / Machrafi, M. ; Uckar, D. ; Susak, T. - Varaždin : Varazdin Development and Entrepreneurship Agency, Croatia ; University North, Koprivnica, Croatia ; Faculty of Management University of Warsaw, Poland ; Faculty of Law, Economics and Socail Sciences Sale - Mohammed V University in Rabat, Morocco ; Polytechnic of Medimurje in Cakovec, Croatia, 2022, 61-67

Skup
79th International Scientific Conference on Economic and Social Development

Mjesto i datum
Rabat, Maroko, 25.03.2022. - 26.03.2022

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Recenziran

Ključne riječi
Decision making ; Management ; Sources of information, Strategic decisions, Strategic management accounting ; Techniques of strategic management accounting

Sažetak
Modern business environment requires new concept of business that is based on the strategic deliberation and it consists of cointegration of qualitative and quantitative values. In those circumstances, the information needs and interests of different users are becoming more demanding. Strategic management accounting has a significant role in decision making through the preparation of information that is going to be a starting point for defining a long-term goals and control of its achievement as well as for defining the companies' strategy. Accordingly, information of strategic management accounting is complementing the information of traditional management accounting. In order to be utilized efficiently in decision making processes, strategic management accounting information should be proper the business context and it should reflect the roles, responsibilities and values of the actors that participate in decision making. The quality of strategic management accounting information depends on the applied techniques of strategic management accounting. So, the goal of this paper is to investigate which techniques of strategic management accounting are applied in Croatian companies and which are the most important sources of information for making the strategic business decisions. The research was conducted by using a web survey on the sample of 1100 Croatian companies. The research results showed that techniques of strategic management accounting are insufficiently used in Croatian companies, although those companies that are using the techniques and information of strategic management accounting highlighted the better quality of decision making processes and better cooperation between management accountants and companies' management. Also, the research results showed that the information from financial statements is the most important for making the strategic business decisions.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA