Pregled bibliografske jedinice broj: 839601
Accounting information and controlling in the banking industry
Accounting information and controlling in the banking industry // Studia Ekonomiczne, 274 (2016), 77-88 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 839601 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Accounting information and controlling in the banking industry
Autori
Rogošić, Andrijana ; Budimlić, Anamarija
Izvornik
Studia Ekonomiczne (2083-8611) 274
(2016);
77-88
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
cost accounting; controlling; banks
Sažetak
Controlling is a management support that provides relevant information for decision-making. The article examines the implementation of controlling in the commercial banks that operate in Bosnia & Herzegovina, Croatia, and Montenegro. The aim of the paper is to determine the level of development of controlling as one of fundamental management function. The study is focused on the relationship between accounting and controlling. The role of accounting as an important source of business information is explored in this context. The empirical results show that the cooperation between accounting and controlling leads to the provision of wider scope of accounting information for higher controlling performance.
Izvorni jezik
Engleski
