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Scientific paper - Original scientific paper
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

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Pervan, 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. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:550854

Pervan, Ivica and 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, no. 2, 2020, pp. 382-395. https://urn.nsk.hr/urn:nbn:hr:124:550854

Pervan, Ivica and 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, no. 2 (2020): 382-395. https://urn.nsk.hr/urn:nbn:hr:124:550854

Pervan, I. and 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), pp. 382-395. Available at: https://urn.nsk.hr/urn:nbn:hr:124:550854 (Accessed 26 November 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 [cited 2024 November 26];33(2):382-395. Available at: https://urn.nsk.hr/urn:nbn:hr:124:550854

I. Pervan and 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, no. 2, pp. 382-395, 2020. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:124:550854. [Accessed: 26 November 2024]

Metadata
Title (english)The influence of integrated information systems on the implementation of advanced managerial accounting techniques
AuthorIvica Pervan
AuthorIvana Dropulić
Author's institutionUniversity of Split
Faculty of economics Split
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract (english)
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.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleEkonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues
Numberingvol. 33, no. 2, pp. 382-395
BPC0,00 EUR
p-ISSN0353-359X
e-ISSN1847-2206
URN:NBNurn:nbn:hr:124:550854
Publication2020
Document URLhttps://hrcak.srce.hr/248832
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2024-07-17 14:00:09