Prethodno priopćenje
https://doi.org/10.17818/EMIP/2020/2.5
IMPLEMENTATION EFFECTS OF THE INTEGRATED INFORMATION SYSTEM ON MANAGEMENT ACCOUNTING: COMPARISION OF THE INSURANCE SECTOR IN THE REPUBLIC OF CROATIA AND BOSNIA AND HERZEGOVINA
Maja Letica
orcid.org/0000-0003-1544-9604
; Sveučilište u Mostaru, Bosna i Hercegovina Ekonomski fakultet
Ivana Dropulić
orcid.org/0000-0003-3128-706X
; Sveučilište u Splitu, Hrvatska, Ekonomski fakultet
Mirela Mabić
orcid.org/0000-0002-1529-7797
; Sveučilište u Mostaru, Bosna i Hercegovina, Ekonomski fakultet
Sažetak
Given its information intensity, the insurance sector, characterized by complexity and heterogeneity, is one of the largest users of information technology (IT) in the world. The purpose of this research is to analyze the impact of the implementation of integrated information system (IIS) on managerial accounting in the insurance sectors of the Republic of Croatia (CRO) and Bosnia and Herzegovina (BIH) given the lack of consistent results in the existing literature. The survey was conducted in 2019 and 2020. Six companies from CRO and six companies from BIH participated in the survey. The average number of years of using IIS is 13 years (CRO) and 9 years (BIH), indicating the strong representation of IIS in the insurance sector, which is characterized by a high degree of utilization of its capabilities and successful implementation. According to the obtained results, IIS has a significant impact on increasing the accuracy of data collected from society and internal reporting, but there is no statistically significant difference between the CRO and BIH in the effects of IIS implementation on different dimensions of managerial accounting in insurance sector.
Ključne riječi
integrated information system (IIS); managerial accounting; insurance sector; the Republic of Croatia; Bosnia and Herzegovina
Hrčak ID:
247881
URI
Datum izdavanja:
15.12.2020.
Posjeta: 1.270 *