Accounting information and controlling in the banking industry

• Authors: Rogošić Andrijana , Budimilić Anamarija

Title variants

PL

Informacja księgowa i controlling w sektorze bankowym

• Languages of publication: EN

Abstracts

EN

Controlling is a management support that provides relevant information for decision-making. The article examines the implementation of controlling in the commercial banks that operate in Bosnia & Herzegovina, Croatia, and Montenegro. The aim of the paper is to determine the level of development of controlling as one of fundamental management function. The study is focused on the relationship between accounting and controlling. The role of accounting as an important source of business information is explored in this context. The empirical results show that the cooperation between accounting and controlling leads to the provision of wider scope of accounting information for higher controlling performance.

PL

Controlling stanowi wsparcie systemu zarządzania poprzez dostarczanie odpowiednich informacji dla celów decyzyjnych. Artykuł przedstawia implementację controllingu w bankach komercyjnych funkcjonujących w Bośni i Hercegowinie, Chorwacji oraz Montenegro. Celem artykułu jest wykazanie związku pomiędzy poziomem rozwinięcia systemu controllingu a realizacją podstawowej funkcji zarządzania. W opracowaniu skupiono się na relacji pomiędzy rachunkowością a controllingiem. Przedstawiono system rachunkowości jako ważne źródło informacji biznesowej. Część empiryczna prezentuje wzajemne oddziaływanie rachunkowości i controllingu przekładające się na możliwość wykorzystania szerszego zakresu informacji generowanych przez system rachunkowości do lepszego funkcjonowania controllingu.

Keywords

EN

Banks; Controlling; Cost accounting

PL

Banki; Controlling; Rachunek kosztów

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2016
• Volume: 274
• Pages: 77-88

Contributors

author

Rogošić Andrijana

• University of Split. Faculty of Economics. Department of Accounting

author

Budimilić Anamarija

• University of Split

References

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Identifiers

ISSN

2083-8611