The impact of integrated information systems on management accounting: Case of Croatia

The main aim of this study is to analyze how implementation of integrated information systems (IIS) effects management accounting. Findings based on data collected from 108 Croatian firms confirmed that IIS implementation caused significant management accounting changes. Estimated regression models revealed that the most important IIS characteristic were the analytical capabilities since it positively influenced management accounting changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and management accounting employees’ jobs. The quality of IIS implementation statistically significantly and positively influenced changes related to data collection and internal reporting. In the segment of budgeting, the quality of implementation of specialized budgeting software had significant and positive influence. The only negative correlation found was the one between the uncertainty of business environment and adoption of modern accounting techniques. Findings from this study provide unique insight into effects of IIS implementation in Croatian firms and can be used by different stakeholders. Firms and IIS vendors should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in management accounting practices. Providers of accountant’s education should consider the fact that contemporary IIS systems’ environment calls for development of additional skills in the area of information technology, business processes and business communication

The influence of integrated information systems on firm financial performance

This study investigates the influence of integrated information systems (IIS) features on firm financial performance, more precisely return on asset (ROA). Research results, based on data obtained from 83 firms in 2018, confirmed the positive effect between IIS analytical capabilities on ROA, while IIS scope had negative effect on ROA. Estimated regression model revealed that IIS age and IIS implementation quality did not have any effect over firm financial performance. Findings from the study indicated that firms and IIS vendors should be careful in IIS design phase, taking into account that IIS design incorporates appropriate analytical capabilities required by business processes. Also, scope of selected IIS modules should be rational in order to avoid unnecessary IIS investment costs

The influence of integrated information systems on the implementation of advanced managerial accounting techniques

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

Determination of the polyphenoloxidase enzyme activity in cultivated blueberry : diploma thesis

Fenolni spojevi su ključni za prehrambena i organoleptička svojstva hrane poput boje, okusa, mirisa te njenog učinka na zdravlje čovjeka. Borovnice se smatraju jednim od najvažnijih prirodnih izvora polifenolnih spojeva među kojima dominiraju antocijani. Ovi visokovrijedni spojevi nalaze se najvećim dijelom u kožici ploda pa je njihova biodostupnost potrošačima velika. Borovnice, kao voće koje je izrazito bogato fenolnim spojevima, izuzetno su podložne procesu enzimskog posmeđivanja što znatno umanjuje njihovu nutritivnu vrijednost i skraćuje period konzumacije. U ovom radu uspoređen je utjecaj različitih tehnika obrade uzoraka borovnice na aktivnost enzima polifenoloksidaze, koji je odgovoran za proces posmeđivanja. Uspoređena je aktivnost enzima polifenoloksidaze u uzorcima svježe borovnice, uzorcima podvrgnutima termičkoj obradi – pasterizacija, liofiliziranim uzorcima te uzorcima tretiranima ultrazvukom visokog intenziteta. Aktivnost enzima polifenoloksidaze određena je uz pomoć brze spektrofotometrijske metode. Aktivnost enzima polifenoloksidaze pokazala se najnižom u liofiliziranim uzorcima borovnice što znači da je taj proces optimalan za očuvanje stabilnosti biološki aktivnih spojeva iz borovnicePhenolic compunds are crucial for nutritional and organoleptic food traits, such as colour, taste, odour and due to their impact on human health. Blueberries are considered as one of the most important natural sources of polyphenolic compounds, amongst which anthocyanins are found as dominant ones. These valued compounds can mostly be found in the fruit membrane, which makes them being easily accessible to the consumers. Due to the fact that they are extremely rich in phenolic compounds , blueberries are susceptible to becoming brown by enzymatic activity, which leads to decreasing their nutritional value and shelf-life.This thesis compares the effect of different techniques of processing blueberry samples on the activity of polyphenoloxidase enzyme, which is responsible for the process of enzymatic browing. The activity of polyphenoloxidase enzyme in fresh blueberry samples which were subjected to thermal treatment such as pasterization, is compared to lyophilized samples and to ones which were treated with high intensity ultrasound. Activity of polyphenoloxidase enzyme was determined by quick spectrophotometric method. It has been shown that the activity of poliphenoloxidase enzyme is the lowest in lyophilized blueberry samples, which makes that process optimal for preserving stability of biologically active compounds from blueberry

Uloga društvenih mreža kao marketinškog kanala u zdravlju brenda

Zbog društvenih mreža brendovi su postali jako osjetljivi. U mogućnosti su u vrlo kratkom roku saznati velike količine informacija o korisnicima svojih proizvoda. Uz kvalitetnu i dobru analizu tih podataka, u mogućnosti su to okrenuti u svoju korist i stvoriti proizvod koji tržište želi, treba i koje maksimalno ispunjava želje i potrebe potrošača. Problem je što i svi ostali brendovi imaju iste mogućnosti pa će na tržištu vladati oni brendovi koji su brži, bolji i jači od ostalih. Kako bi jedan brend iskoristio sve prednosti društvenih mreža mora pažljivo selektirati koje su informacije korisne i što kupci zapravo žele. Osim na brendove, društvene mreže utječu i na korisnike koji su ''napadnuti'' sa ogromnom količinom informacija o brendovima ali i upoznati sa novim, jako sličim, proizvodima koji će bolje zadovoljiti njihove potrebe. Proizvodima koji su ''zdraviji''. Zdravlje brenda je definirano kroz dva pokazatelja: mišljenje i kupnja. Na oba pokazatelja utječu 4 ista elementa: Volumen, brzina, vidljivost i volatilnost. Cilj rada je ispitati kako korisnici društvenih mreža reagiraju na ova 4 elementa i utječu li oni na stvaranje pozitivnog mišljenja o brendu i odluku o kupnji. Istraživanje je provedeno na 121 ispitaniku a rezultati su pokazali da sva 4 elementa utječu na stvaranje pozitivnog mišljenja o brendu i na odluku o kupnji brenda, što u konačnici znači da društvene mreže pozitivno utječu na zdravlje brenda.Due to social networks, the brands have become very sensitive. They are able to find large amounts of information about users of their products in a very short time. With the quality and good analysis of these data, they are able to turn that in to their advantage and create a product that the market wants. The problem is that all other brands have the same opportunities, so those brands that are faster, better and stronger than the others, will dominate. In order to take advantage of social networks, it must carefully select which information is useful and what the customers really want. Apart from brands, social networks also affect users who are "attacked" with a huge amount of informations and also geting to know new, very similar products that will better meet their needs. Products that are "healthier". Brand health is defined through two indicators: opinion and buying decisions. Both elements are influenced by the same 4 elements: volume, velocity, visibility and volatility. The aim of the paper is to examine how social network users respond to these four elements and their influence on creating a positive brand opinion and buying decision. The survey was conducted on 121 respondents, and the results showed that all 4 elements affect the creation of a positive brand opinion and decision to buy the brand, which ultimately means that social networks positively affect the health brand

Uloga društvenih mreža kao marketinškog kanala u zdravlju brenda

Zbog društvenih mreža brendovi su postali jako osjetljivi. U mogućnosti su u vrlo kratkom roku saznati velike količine informacija o korisnicima svojih proizvoda. Uz kvalitetnu i dobru analizu tih podataka, u mogućnosti su to okrenuti u svoju korist i stvoriti proizvod koji tržište želi, treba i koje maksimalno ispunjava želje i potrebe potrošača. Problem je što i svi ostali brendovi imaju iste mogućnosti pa će na tržištu vladati oni brendovi koji su brži, bolji i jači od ostalih. Kako bi jedan brend iskoristio sve prednosti društvenih mreža mora pažljivo selektirati koje su informacije korisne i što kupci zapravo žele. Osim na brendove, društvene mreže utječu i na korisnike koji su ''napadnuti'' sa ogromnom količinom informacija o brendovima ali i upoznati sa novim, jako sličim, proizvodima koji će bolje zadovoljiti njihove potrebe. Proizvodima koji su ''zdraviji''. Zdravlje brenda je definirano kroz dva pokazatelja: mišljenje i kupnja. Na oba pokazatelja utječu 4 ista elementa: Volumen, brzina, vidljivost i volatilnost. Cilj rada je ispitati kako korisnici društvenih mreža reagiraju na ova 4 elementa i utječu li oni na stvaranje pozitivnog mišljenja o brendu i odluku o kupnji. Istraživanje je provedeno na 121 ispitaniku a rezultati su pokazali da sva 4 elementa utječu na stvaranje pozitivnog mišljenja o brendu i na odluku o kupnji brenda, što u konačnici znači da društvene mreže pozitivno utječu na zdravlje brenda.Due to social networks, the brands have become very sensitive. They are able to find large amounts of information about users of their products in a very short time. With the quality and good analysis of these data, they are able to turn that in to their advantage and create a product that the market wants. The problem is that all other brands have the same opportunities, so those brands that are faster, better and stronger than the others, will dominate. In order to take advantage of social networks, it must carefully select which information is useful and what the customers really want. Apart from brands, social networks also affect users who are "attacked" with a huge amount of informations and also geting to know new, very similar products that will better meet their needs. Products that are "healthier". Brand health is defined through two indicators: opinion and buying decisions. Both elements are influenced by the same 4 elements: volume, velocity, visibility and volatility. The aim of the paper is to examine how social network users respond to these four elements and their influence on creating a positive brand opinion and buying decision. The survey was conducted on 121 respondents, and the results showed that all 4 elements affect the creation of a positive brand opinion and decision to buy the brand, which ultimately means that social networks positively affect the health brand

Uloga društvenih mreža kao marketinškog kanala u zdravlju brenda

Zbog društvenih mreža brendovi su postali jako osjetljivi. U mogućnosti su u vrlo kratkom roku saznati velike količine informacija o korisnicima svojih proizvoda. Uz kvalitetnu i dobru analizu tih podataka, u mogućnosti su to okrenuti u svoju korist i stvoriti proizvod koji tržište želi, treba i koje maksimalno ispunjava želje i potrebe potrošača. Problem je što i svi ostali brendovi imaju iste mogućnosti pa će na tržištu vladati oni brendovi koji su brži, bolji i jači od ostalih. Kako bi jedan brend iskoristio sve prednosti društvenih mreža mora pažljivo selektirati koje su informacije korisne i što kupci zapravo žele. Osim na brendove, društvene mreže utječu i na korisnike koji su ''napadnuti'' sa ogromnom količinom informacija o brendovima ali i upoznati sa novim, jako sličim, proizvodima koji će bolje zadovoljiti njihove potrebe. Proizvodima koji su ''zdraviji''. Zdravlje brenda je definirano kroz dva pokazatelja: mišljenje i kupnja. Na oba pokazatelja utječu 4 ista elementa: Volumen, brzina, vidljivost i volatilnost. Cilj rada je ispitati kako korisnici društvenih mreža reagiraju na ova 4 elementa i utječu li oni na stvaranje pozitivnog mišljenja o brendu i odluku o kupnji. Istraživanje je provedeno na 121 ispitaniku a rezultati su pokazali da sva 4 elementa utječu na stvaranje pozitivnog mišljenja o brendu i na odluku o kupnji brenda, što u konačnici znači da društvene mreže pozitivno utječu na zdravlje brenda.Due to social networks, the brands have become very sensitive. They are able to find large amounts of information about users of their products in a very short time. With the quality and good analysis of these data, they are able to turn that in to their advantage and create a product that the market wants. The problem is that all other brands have the same opportunities, so those brands that are faster, better and stronger than the others, will dominate. In order to take advantage of social networks, it must carefully select which information is useful and what the customers really want. Apart from brands, social networks also affect users who are "attacked" with a huge amount of informations and also geting to know new, very similar products that will better meet their needs. Products that are "healthier". Brand health is defined through two indicators: opinion and buying decisions. Both elements are influenced by the same 4 elements: volume, velocity, visibility and volatility. The aim of the paper is to examine how social network users respond to these four elements and their influence on creating a positive brand opinion and buying decision. The survey was conducted on 121 respondents, and the results showed that all 4 elements affect the creation of a positive brand opinion and decision to buy the brand, which ultimately means that social networks positively affect the health brand

ZASTUPLJENOST ŽENA U NADZORNIM ODBORIMA I UTJECAJ NA PROFITABILNOST PODUZEĆA

Koristeći se uzorkom poduzeća čije su dionice kotirale na Zagrebačkoj burzi (ZSE) u 2016. godini, cilj je ovog rada utvrditi postoji li podzastupljenost žena u nadzornim odborima (NO). Također, cilj je i istražiti pridonosi li rodna raznolikost, odnosno zastupljenost žena u NO-ima boljoj profitabilnosti poduzeća. Nezavisne varijable kojima se mjeri rodna raznolikost članova nadzornih odbora jesu: udio žena u nadzornom odboru, dummy varijabla za osobe ženskog spola u nadzornom odboru, Blau te Shannon indeks zastupljenosti žena u NO-u, dok je zavisna varijabla kojom se mjeri profitabilnost poduzeća povrat na imovinu (ROA). Empirijsko istraživanje provodi se korištenjem deskriptivnom statistikom i višestrukim regresijskim analizama. Najvažniji su zaključci ovog istraživanja ti da postoji problem podzastupljenosti žena u NO-ima u poduzećima koja kotiraju na ZSE-u te da rodna raznolikost ima pozitivan, iako ne i statistički značajan utjecaj na profitabilnost mjerenu ROA pokazateljem