Naslov
The Role of Information and Information Technology in Controlling Development

Autori
Osmanagić Bedenik, Nidžara ; Strugar, Ivan

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

Izvornik
Proceedings of Euroasia Business and Economics Society 2009 Conference / Demir, Ender - Istanbul : Kadir Has University, 2009

Skup
Euroasia Business and Economics Society 2009 Conference

Mjesto i datum
Istanbul, Turska, 01.06.2009. - 02.06.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Controlling development; IT; Management; Croatian large companies

Sažetak
Controlling is an important function of contemporary economy and business philosophy, providing indispensable support to management in a process of adaptation to internal and external changes. Controllers design and support such management processes as identifying goals, planning and directing, taking partial responsibility for accomplishing those goals. The information-oriented controlling concept, along with accounting and management, represents one of several controlling concepts ; it underlines the information goals of controlling within a company's goal system. The general task of such a controlling system is coordination of data gathering and usage, that is, coordination of information needs, demand and offer. Information development, IT and controlling development are under the strong influence of changes in business environment. At the same time quality and speed of IT and controlling development shows significant interdependency, however quality of controlling directly depends upon the quality of information input. In this paper we present the results of the research of the controlling practice in Croatian companies conducted in 2001 and 2007, which proves that: 1. Information availability is the limit in controlling development ; 2. Business environment has an important role in controlling practice ; 3. Professional knowledge is limit and incentives for controlling practice ; 4. Management has very important role for controlling practice and development. Although business environment, management and professional knowledge have very important role in controlling practice, the limits of controlling development are defined by availability and quality of information.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Informacijske i komunikacijske znanosti

POVEZANOST RADA