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The influence of integrated information systems on the implementation of advanced managerial accounting techniques
Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 33 (2020), 2; 382-395. urn:nbn:hr:124:550854
Pervan, Ivica; Dropulić, Ivana

Institucijski repozitorij: REFST

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Pervan, I. i Dropulić, I. (2020). The influence of integrated information systems on the implementation of advanced managerial accounting techniques. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 33. (2), 382-395. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:124:550854

Pervan, Ivica i Ivana Dropulić. "The influence of integrated information systems on the implementation of advanced managerial accounting techniques." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 33, br. 2, 2020, str. 382-395. https://urn.nsk.hr/urn:nbn:hr:124:550854

Pervan, Ivica i Ivana Dropulić. "The influence of integrated information systems on the implementation of advanced managerial accounting techniques." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues 33, br. 2 (2020): 382-395. https://urn.nsk.hr/urn:nbn:hr:124:550854

Pervan, I. i Dropulić, I. (2020) 'The influence of integrated information systems on the implementation of advanced managerial accounting techniques', Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 33(2), str. 382-395. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:124:550854 (Datum pristupa: 13.09.2024.)

Pervan I, Dropulić I. The influence of integrated information systems on the implementation of advanced managerial accounting techniques. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues [Internet]. 2020. [pristupljeno 13.09.2024.];33(2):382-395. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:124:550854

I. Pervan i I. Dropulić, "The influence of integrated information systems on the implementation of advanced managerial accounting techniques", Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 33, br. 2, str. 382-395, 2020. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:124:550854. [Citirano: 13.09.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:124:550854
Podaci o radu
Naslov (engleski)The influence of integrated information systems on the implementation of advanced managerial accounting techniques
AutorIvica Pervan
AutorIvana Dropulić
Autorova ustanovaSveučilište u Splitu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Računovodstvo
Sažetak (engleski)
The main purpose of this research is to investigate the influence of integrated information systems (IIS) on the use of advanced managerial accounting techniques (AMAT). To analyze this relationship, we employed structural equation modeling (SEM) on empirical data obtained from a sample of 105 Croatian companies. Empirical findings obtained through SEM confirmed a significant positive influence of one of the IIS features, IIS analytical capabilities, on the application of AMAT. Other theoretically interesting independent variables (IIS age, IIS implementation quality, company size, and business environment uncertainty) were also included in the SEM; however, the evaluated SEM failed to provide a good fit to the data, and the parameters were not significant. The findings of this study provide useful guidance for both IIS developers and users, as they indicate that the implementation of IIS with a higher level of analytical capabilities results in a higher level of AMAT use.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaEkonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues
Brojčani podacivol. 33, br. 2, str. 382-395
BPC0,00 EUR
p-ISSN0353-359X
e-ISSN1847-2206
URN:NBNurn:nbn:hr:124:550854
Datum objave publikacije2020
URL dokumentahttps://hrcak.srce.hr/248832
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2024-07-17 14:00:09