Prethodno priopćenje
MORE EFFICIENT CONTROLLING THROUGH ERP AND BI SYSTEMS EDUCATION
Neda Vitezić
orcid.org/0000-0001-7495-1069
; Faculty of Economics and Business, University of Rijeka
Antonija Petrlić
orcid.org/0000-0001-9750-4923
; University of Rijeka, Faculty of Economics and Business, Rijeka
Ivona Žuger
; University of Rijeka, Faculty of Economics and Business, Rijeka
Sažetak
It is undeniable that technological progress, especially the amount, availability, and speed of information acquisition, has an impact on people, their habits, behavior, decision-making, management style; in a word – their lives. The main driver is “Big Data”, and as a result, business intelligence is advancing rapidly, transforming an evergrowing amount of data into meaningful and useful information for effective management. The number of Croatian companies using business intelligence in some form is increasing, and more and more are using it for controlling purposes. The time needed to collect and process data is shortening, so the role and tasks of the controller are changing in favor of activities with higher added value. However, there is a gap beetween existing and required skills, which imposes the need for additional IT knowledge in order to create a new profession necessary for more efficient and successful businesses. The aim of this paper is to investigate the state and application of information systems, i.e. ERP and BI systems, and the impact of education on their usefulness in controlling. Considering the relatively low representation of controlling in Croatian
companies, 44 controllers from large and medium-sized companies in the Republic of Croatia participated in the survey. The results show the increasing independence of the controlling department compared to its previous connection with finance and accounting. Although sophisticated information systems are experiencing growth, the
number of those using advanced business intelligence capabilities is still low, indicating the need for additional investment in the development or acquisition of information systems, as well as in education. Faster, simpler and more detailed analysis is an advantage of using business intelligence, but it requires additional education, usually independent, to better understand and apply information solutions in controlling.
Using the scientific research method, it was confirmed that the application of ERP and BI systems and related education play a significant role in the performance of controller activities aimed primarily at effective reporting.
Ključne riječi
controlling; business intelligence; ERP; education
Hrčak ID:
309021
URI
Datum izdavanja:
31.7.2023.
Posjeta: 537 *