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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.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 | citiraj | |
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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.] |
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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
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