Izvorni znanstveni članak

VOLUNTARY DISCLOSURE OF ACCOUNTING AND MANAGEMENT INFORMATION ISO 9001 CERTIFIED COMPANIES

Andrijana Rogošić orcid.org/0000-0003-0532-527X ; Ekonomski fakultet, Sveučilište u Splitu
Dragana Grubišić ; Ekonomski fakultet, Sveučilište u Splitu
Ivana Bilić ; Ekonomski fakultet, Sveučilište u Splitu

Sažetak

Th e advent of the Internet has changed the ways companies communicate and has
made accounting and management information available to all stakeholders. Th e aim of
this paper was to determine in what way quality management through the implementation
of the ISO 9001: 2000 standard aff ected the web-based fi nancial statement disclosure
in comparison with the companies without ISO certifi cation. It was found that ISO 9001
certifi ed companies companies paid more attention to their corporate communication and
invested more eff ort in the presentation of accounting information on the Internet than
companies without that quality certifi cate. Th is study also investigated the availability of
easy access to fi nancial statements through hyperlinks in companies with and without ISO
9001 assuming that quality-oriented companies made their accounting information easily
accessible. Th e research, carried out on the sample of 50 Croatian companies with the highest
value added, revealed that ISO 9001 certifi ed companies disclose specifi c management
information like ownership structure, ethical code, audit report, Supervisory Board report
and Annual General Meeting report on the Internet more oft en than companies that do not
hold the ISO 9001 certifi cate.

Ključne riječi

quality management; accounting information; corporate communication; Internet

Hrčak ID:

60697

URI

https://hrcak.srce.hr/60697

Datum izdavanja:

10.10.2010.

Podaci na drugim jezicima: hrvatski

Posjeta: 1.854 *