Naslov
THE CHALLENGES OF CONTROLLING AND IT SUPPORT IN NON-FINANCIAL REPORTING

Autori
Osmanagić Bedenik, Nidžara ; Strugar, Ivan ; Barišić, Petra ; Prebežac, Darko

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, ostalo

Izvornik
European Academy of Management EURA18 Research in Action / Posta, Yildiz ; Sitesi, Akin - Reykjavík : University of Iceland, 2018

Skup
EURAM18: Research in Action

Mjesto i datum
Reykjavík, Island, 19.06.2018. - 22.06.2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
controlling ; IT support ; non-finacial

Sažetak
It is nowadays becoming increasingly clear that financial reporting can no longer be sufficient when it comes to business reporting. In that sense, the non-financial reporting is a ‘must’ in the modern economy for different groups of the general public as it reflects the responsibility of a company to conduct business activities in a sustainable way. The non- financial reporting represents relatively new area of research, and very little research has investigated the role of controlling and IT support in nonfinancial reporting. Therefore, the aim of this study was to find the best business practices and reveale the role of controlling and IT support in the process of preparing and publishing nonfinancial reports in hotel companies in Croatia. We applied the case study approach on the hotel company Ilirija d.d. The results show that the role of controlling in Ilirija d.d. is most significant in the economic field, and it is of great importance both in the ecological and social spheres ; while the IT has a significant role in preparing and tracking data for non-financial reporting.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Interdisciplinarne društvene znanosti

POVEZANOST RADA