Naslov
Determinants of Cybernetic Controls in Croatian Manufacturing Companies

Autori
Pervan, Ivica ; Dropulić, Ivana

Izvornik
International journal of economics and statistics (2309-0685) 2 (2014); 9-12

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
cybernetic controls; Croatia

Sažetak
Research is aimed to investigate the influence of several contingency variables on the design of cybernetic controls as a part of management controls systems (MCS). Cybernetic controls are conceptualized in terms of four dimensions: budgets, financial measurement systems, non financial measurement systems and hybrid measurement systems to form a composite measure of cybernetic controls. The methodology comprises an analysis of 43 responses to a postal questionnaire survey carried out among the medium and large manufacturing companies in Croatia. Using contingency theory framework we investigated the influence of business strategy, external environment, company size and organizational life cycle on cybernetic controls of company. Research findings indicate that business strategy and company size are significant predictor of cybernetic controls utilized by companies.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA