Review article

https://doi.org/10.22598/zefzg.2017.2.69

Use of internal reports at Croatian higher education institutions

Martina Dragija Kostić orcid.org/0000-0003-0131-0345 ; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia
Vesna Vašiček orcid.org/0000-0002-5060-1678 ; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia
Ivana Dražić Lutilsky orcid.org/0000-0003-3562-9864 ; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia

Abstract

This paper explores the use of internal reports at higher education institutions (hereinafter HEIs) in Croatia. It also highlights the importance of internal reports for the decision – making process. In that context, the survey research based on two questionnaires was conducted in the year 2014. The questionnaires were sent to all higher education institutions in Croatia, more precisely to the Deans and to the Heads of Accounting. The authors have set three hypotheses. Statistical analysis of conducted empirical research shows that internal reports are insufficiently developed at HEIs in Croatia. At the end of the paper, authors provide some recommendations regarding future development and usage of internal reports at HEIs.

Keywords

higher education institutions (HEIs); internal reports; Croatia

Hrčak ID:

191077

URI

https://hrcak.srce.hr/191077

Publication date:

20.12.2017.

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