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Croatian Operational Research Review, Vol. 5 No. 1, 2014.

Izvorni znanstveni članak

Formalization of management control systems: a study of companies in Croatia

Ivana Dropulić   ORCID icon orcid.org/0000-0003-3128-706X ; University of Split, Split, Croatia
Andrijana Rogošić ; University of Split, Split, Croatia

Puni tekst: engleski, pdf (173 KB) str. 93-103 preuzimanja: 696* citiraj
APA 6th Edition
Dropulić, I. i Rogošić, A. (2014). Formalization of management control systems: a study of companies in Croatia. Croatian Operational Research Review, 5 (1), 93-103. Preuzeto s https://hrcak.srce.hr/120195
MLA 8th Edition
Dropulić, Ivana i Andrijana Rogošić. "Formalization of management control systems: a study of companies in Croatia." Croatian Operational Research Review, vol. 5, br. 1, 2014, str. 93-103. https://hrcak.srce.hr/120195. Citirano 21.02.2019.
Chicago 17th Edition
Dropulić, Ivana i Andrijana Rogošić. "Formalization of management control systems: a study of companies in Croatia." Croatian Operational Research Review 5, br. 1 (2014): 93-103. https://hrcak.srce.hr/120195
Harvard
Dropulić, I., i Rogošić, A. (2014). 'Formalization of management control systems: a study of companies in Croatia', Croatian Operational Research Review, 5(1), str. 93-103. Preuzeto s: https://hrcak.srce.hr/120195 (Datum pristupa: 21.02.2019.)
Vancouver
Dropulić I, Rogošić A. Formalization of management control systems: a study of companies in Croatia. Croatian Operational Research Review [Internet]. 2014 [pristupljeno 21.02.2019.];5(1):93-103. Dostupno na: https://hrcak.srce.hr/120195
IEEE
I. Dropulić i A. Rogošić, "Formalization of management control systems: a study of companies in Croatia", Croatian Operational Research Review, vol.5, br. 1, str. 93-103, 2014. [Online]. Dostupno na: https://hrcak.srce.hr/120195. [Citirano: 21.02.2019.]

Sažetak
This study seeks to explain management control systems (MCS) design as a package of controls within a Croatian context. MCS was conceptualized in terms of four dimensions: cybernetic, reward and compensation, administrative and cultural controls to form a composite measure of MCS. The strength of the typology lies in the broad scope of the controls in MCS as a package rather than the depth of its discussion of individual systems. This is one of few research studies conducted in the field of MCS in Croatia. Empirical research is based on the data collected from 124 companies in Croatia using a post questionnaire. The final results indicate that companies in Croatia most frequently use more formalized MCS tested using confirmatory factor analysis. This research confirms the multidimensional nature of MCS.

Ključne riječi
management control systems; strategic management accounting; formalization; confirmatory factor analysis

Hrčak ID: 120195

URI
https://hrcak.srce.hr/120195

Posjeta: 909 *