Naslov
The Challenges of Controlling and IT Support in Non-financial Reporting

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

Izvornik
International journal of industrial engineering and management (2217-2661) 10 (2019), 1; 21-29

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

Ključne riječi
Controlling ; Hotel industry ; IT support ; Non-financial reporting

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, Informacijske i komunikacijske znanosti, Interdisciplinarne društvene znanosti

POVEZANOST RADA