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Original scientific paper

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

Fulltext: english, pdf (173 KB) pages 93-103 downloads: 1.224* cite
APA 6th Edition
Dropulić, I. & Rogošić, A. (2014). Formalization of management control systems: a study of companies in Croatia. Croatian Operational Research Review, 5 (1), 93-103. Retrieved from https://hrcak.srce.hr/120195
MLA 8th Edition
Dropulić, Ivana and Andrijana Rogošić. "Formalization of management control systems: a study of companies in Croatia." Croatian Operational Research Review, vol. 5, no. 1, 2014, pp. 93-103. https://hrcak.srce.hr/120195. Accessed 22 Oct. 2021.
Chicago 17th Edition
Dropulić, Ivana and Andrijana Rogošić. "Formalization of management control systems: a study of companies in Croatia." Croatian Operational Research Review 5, no. 1 (2014): 93-103. https://hrcak.srce.hr/120195
Harvard
Dropulić, I., and Rogošić, A. (2014). 'Formalization of management control systems: a study of companies in Croatia', Croatian Operational Research Review, 5(1), pp. 93-103. Available at: https://hrcak.srce.hr/120195 (Accessed 22 October 2021)
Vancouver
Dropulić I, Rogošić A. Formalization of management control systems: a study of companies in Croatia. Croatian Operational Research Review [Internet]. 2014 [cited 2021 October 22];5(1):93-103. Available from: https://hrcak.srce.hr/120195
IEEE
I. Dropulić and A. Rogošić, "Formalization of management control systems: a study of companies in Croatia", Croatian Operational Research Review, vol.5, no. 1, pp. 93-103, 2014. [Online]. Available: https://hrcak.srce.hr/120195. [Accessed: 22 October 2021]

Abstracts
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.

Keywords
management control systems; strategic management accounting; formalization; confirmatory factor analysis

Hrčak ID: 120195

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

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