engleski

An Accounting Information System as a Support in Decision-Making Process in Croatia - An Empirical Survey

Managing business operation through decision-making process is not possible without an adequate information background. Accounting information system has an important role in that process by providing large amount of this information in financial statements and other internal reports. Financial statements are the most often product of accounting information system in Croatia and it has been shown that decision–making process in Croatia has been based on such statements. Also, it has been shown that Croatian managers use audit services and its reports as a base for decision-making process.

decision-making process; accounting information system; financial statements

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