Prethodno priopćenje
https://doi.org/10.20867/thm.8.1-2.5
STUDY RESULTS REGARDING THE IMPLEMENTATION LEVEL OF INFORMATION TECHNOLOGY SYSTEMS IN THE ACCOUNTING OF TOURIST ASSOCIATIONS IN THE DESTINATION
Milena Peršić
orcid.org/0000-0002-6668-6856
; Faculty of tourism and hospitality management, University of Rijeka, Opatija, Croatia
Majda Šale
; Turistička zajednica Općine Baška, Hrvatska
Sažetak
The tourist association of the destination represents the fundamental cell within the system of tourist organizations in Croatia, headed by the Tourist Association of Croatia. The task of the association is to create, promote and coordinate the activities linked to the identity, context and quality of the tourist offer of the destination. As the managements of tourist association need to be well-informed in order to make the proper decisions, a survey was carried out regarding the implementation level of information technology systems in accounting. The survey was carried out using questionnaires that were sent to 82 of the largest tourist associations of the cities, municipalities, towns and islands of the following counties: Istria, Primorsko-
goranska, Licko-Senjska, Zadarska, Sibensko-Kninska. Splitsko-Dalmatinska, Dubrovacko-Neretvanska, Krapinsko-Zagorska, Bjelovarsko-Bilogorska, Koprivnicko-Krizevacka and the Zagreb County.
Answered questionnaires were returned by 42 tourist associations, which constitutes more than 50% of the selected sample, making it a representative sample. The results of the study indicate the need to improve the quality of accounting based information. This calls for the need of making adjustments in the data preparation methods and sources, primarily in the sphere of internal accounting. Also stronger connections are required with other sources of information. Methodologically, this should be coordinated through the phases of planning, controlling and reporting.
Ključne riječi
tourist association; destination; accounting information reporting system; management
Hrčak ID:
181669
URI
Datum izdavanja:
30.12.2002.
Posjeta: 1.158 *