Activities that a company considers for outsourcing must meet certain criteria so that the decision to outsource these activities could be justified. Based on this, the assumption is that the ...decision on activities to outsource should lead to creating more benefits of outsourcing for a company. According to the relevant literature, wherever outsourcing is approached strategically, the evaluation of activities to be outsourced is the foundation of future success. In accordance with this, this paper investigates if activities to outsource that meet the outsourcing criteria to a greater degree affect the benefits of outsourcing for a company. In conducted empirical research survey, connection between the selection of activities and benefits of outsourcing for the companies in Bosnia and Herzegovina has not been established. Contribution of this paper is in examining theoretical dogmas about activity – outsourcing relationship in B&H companies practice.
Activities that a company considers for outsourcing must meet certain criteria so that the decision to outsource these activities could be justified. Based on this, the assumption is that the ...decision on activities to outsource should lead to creating more benefits of outsourcing for a company. According to the relevant literature, wherever outsourcing is approached strategically, the evaluation of activities to be outsourced is the foundation of future success. In accordance with this, this paper investigates if activities to outsource that meet the outsourcing criteria to a greater degree affect the benefits of outsourcing for a company. In conducted empirical research survey, connection between the selection of activities and benefits of outsourcing for the companies in Bosnia and Herzegovina has not been established. Contribution of this paper is in examining theoretical dogmas about activity--outsourcing relationship in B&H companies practice.
COVID-19 is behind us, that is, it no longer poses a direct threat to the normal functioning of higher education. Nevertheless, the answers to the challenges in teaching, brought with it by COVID-19, ...have become an integral part of the curriculum of higher education institutions. When it comes to online teaching in accounting courses, additional creativity was expected from the teaching staff to successfully transfer knowledge. This was a particularly difficult challenge for those institutions and teaching staff who had not previously applied online teaching and online tools in the teaching process.
The research was conducted on students of the Faculty of Economics of the University of Mostar (EF Mostar, FEM) and students of the Faculty of Economics of the University of Split (EF Split, FES), who took one or more accounting courses in the pandemic academic year 2020/2021 and partly in the academic year 2021/2022. The paper tried to offer answers to the questions about the degree of student satisfaction with online teaching, what are the advantages and disadvantages of this kind of teaching, and in which aspects there is room for improvement when considering the teaching of accounting courses in the context of online teaching.
S obzirom na informacijski intenzitet, djelatnost osiguranja predstavlja jednog od najvećih korisnika informacijskih tehnologija (IT) u svijetu, a koji karakterizira kompleksnost i heterogenost. ...Svrha je ovoga istraživanja analiza utjecaja implementacije integriranog informacijskog sustava (IIS) na menadžersko računovodstvo u djelatnosti osiguranja Republike Hrvatske (RH) te Bosne i Hercegovine (BiH) s obzirom na nepostojanje konzistentnih rezultata u postojećoj literaturi. Istraživanje je provedeno tijekom 2019./2020. u kojem je sudjelovalo 6 društava iz RH te 6 društava iz BiH. Prosječan broj godina korištenja IIS-a iznosi 13 (RH), odnosno 9 godina (BiH), što ukazuje na činjenicu zastupljenosti IIS-a u djelatnosti osiguranja koje obilježava visok stupanj iskorištenosti njegovih mogućnosti te uspješna implementacija. Prema dobivenim rezultatima, IIS značajno utječe na povećanje točnosti podataka koji se prikupljaju iz društva i okruženja te interno izvještavanje, međutim, nije utvrđena statistički značajna razlika između RH i BiH u efektima implementacije IIS-a na različite dimenzije menadžerskog računovodstva u djelatnosti osiguranja.
Higher education institutions are going through a different reform processes that differ from country to country. However, the common challenge of higher education institutions is to assure the ...financial sustainability and only those institutions that have stable financial structure will be able to fulfil their missions and goals in conditions of limited financial resources. One of very important preconditions for assuring financial sustainability is a high quality reporting system, providing comprehensive and detailed information about all aspects of the activities, performed by an institution of higher education and, especially, its full costs. The objective of the paper is two-fold. On the one hand, its aim is to address reform processes regarding reporting systems at higher education institutions in selected countries; Bosnia and Herzegovina, Croatia and Slovenia, and on the other hand, to highlight most important obstacles for development of efficient internal reporting systems. The empirical research was conducted in 2016 and data collection was based on the survey method. The questionnaires were sent to all public higher education institutions in Bosnia and Herzegovina, Croatia and Slovenia. The results of research have shown that, even though there is a positive perception regarding the need to improve existing internal reporting systems, there are significant differences in obstacles for development of efficient internal reporting systems in observed countries.
Pogled unazad godinu dvije, pokazuje da je nastava u digitalnom okruženju promatrana u kontekstu računovodstva predstavljala poseban izazov u smislu organizacije, kreativnosti i provedbe čitavog ...procesa kako bi se studentima omogućilo jednako stjecanje znanja kao u klasičnoj nastavi. Navedeno je bilo posebno zahtjevno za obrazovne ustanove koje ranije nisu, barem u nekoj mjeri, primjenjivale određene oblike online nastave.
Rad je kroz istraživanje provedeno na studentima Ekonomskog fakulteta, koji su slušali jedan ili više računovodstvenih kolegija u pandemijskoj akademskoj 2020/2021. godini, nastojao ponuditi odgovore na pitanja o stupnju zadovoljstva studenata nastavom u digitalnom okruženju, koje su to prednosti i nedostatci ovako realizirane nastave te u kojim aspektima ima prostora za unaprjeđenje kada se u kontekstu nastave u digitalnom okruženju razmatra nastava iz računovodstvenih kolegija.
Looking back in the last year or two concerning experience with COVID-19, it is clear that teaching in a digital environment in the context of accounting posed a special challenge. It was challenge ...in terms of organization, creativity and implementation of the whole process to enable students to acquire the same knowledge as in classical teaching. This was particularly demanding for educational institutions that had not previously, at least to some extent, applied certain forms of online teaching.This paper through research conducted on students of the Faculty of Economics, who attended one or more accounting courses in the pandemic 2020/2021academic year, sought to offer answers to questions about the level of student satisfaction with digitally organized teaching and what are the advantages and disadvantages in terms of space for improvement when it comes to accounting teaching in a digital environment.
Svrha ovoga istraživanja je analiza utjecaja implementacije integriranog informacijskog sustava (IIS) na praksu upravljačkog računovodstva zbog postojanja ambivalentnih rezultata u postojećoj ...literaturi navedenog odnosa. Istraživanje je provedeno u djelatnosti osiguranja Bosne i Hercegovine tijekom 2020. godine u kojem je sudjelovalo 6 (22,22%) društava za osiguranje i reosiguranje, koja zajednički drže 49,44% tržišnog udjela, kako bi se utvrdio utjecaj implementacije IIS na praksu upravljačkog računovodstva te na sposobnost društva da adekvatno odgovori na aktualnu COVID-19 krizu. IIS, u djelatnosti osiguranja BIH, se upotrebljava u prosjeku već 9 godina te se, između ostaloga, može uočiti i visok stupanj iskorištenosti njegovih mogućnosti (85%) te uspješna implementacija. Implementirani IIS je značajno doprinio efikasnom odgovoru na COVID-19 krizu u smislu prilagodbe na novonastalu situaciju, smanjenju gubitaka i reorganiziranju načina rada uslijed COVID-19 krize. Prema dobivenim rezultatima, može se zaključiti kako IIS značajno utječe na interno izvještavanje menadžera te na implementaciju modernih tehnika upravljačkog računovodstva.
The requirements of joining the European Union have imposed the need for candidate countries to reconsider their control mechanisms related to the use of public funds, and to assess the extent to ...which they ensure compliance with the principles of good governance, including economy, efficiency and effectiveness. During the pre-accession negotiations, candidate countries are expected to set up and develop internal financial control systems to prepare for all the challenges they face by joining the European Union and participating in EU funds. Availability of EU funds for one country largely depends precisely on the quality of the established internal financial control system. In order to facilitate the establishment of such a system, the European Commission has developed a concept called Public Internal Financial Control based on international standards and best practices of EU countries. The aim of this paper is to examine the extent to which the Public Internal Financial Control concept has been implemented in the public sector of Bosnia and Herzegovina, what challenges public institutions in B&H currently face in this context, and what are the recommendations for overcoming identified challenges.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License .
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