Naslov
The use of non-accounting information in the management of a company - Croatian experiences

Autori
Dečman, Nikolina

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

Izvornik
8th International Conference - "An enterprise Odyssey: Saving the Sinking Ship Through Human Capital" / Galetić, Lovorka ; Načinović Braje, Ivana ; Jaković, Božidar - Zagreb : Ekonomski fakultet Sveučilišta u Zagrebu, 2016, 533-540

ISBN
978-953-346-027-7

Skup
8th International Conference - "An enterprise Odyssey: Saving the Sinking Ship Through Human Capital"

Mjesto i datum
Zagreb, Hrvatska, 08.06.2016. - 11.06.2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
non-accounting information; non-financial reporting; management; accounting; Croatia

Sažetak
This paper explores trends and challenges of using information that is not explicitly of a financial nature in the management of a company. It is well known that the information generated from the accounting information system are the most common basis for making business decisions. Next to them, a particularly important role belongs to non- accounting information whose use and application is especially emphasized in the past years. The importance of non-financial reporting can be seen in recent change in accounting directive that introduces the obligation of supplementing management reports with non-financial statement containing information that relates to environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters, as a minimum. The paper discusses whether Croatian companies report on the non-accounting information in their annual reports and examine the extent to which they consider the non- accounting information is used in the management of a company.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA