USLOVLJENOST KVALITETA EFEKTIVNOŠĆU SISTEMA INTERNOG IZVEŠTAVANJA

Računovodstvena znanja kao činilac ekonomskog i društvenog napretka (2026) [pp. 297-317]  

AUTHOR(S) / AUTOR(I): Mirjana Todorović , Dejan Jovanović
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DOI: https://doi.org/10.46793/RZ26.297T
ABSTRACT / SAŽETAK:

: Ključni ciljevi internog (menadžerskog) izveštavanja su kreiranje i objavljivanje relevantnih, blagovremenih i korisnički prilagođenih informacija, neophodnih za svrhe realizacije upravljačkih aktivnosti. Interno izveštavanje je, stoga, važno i mora biti visokog kvaliteta. Kvalitet internog izveštavanja u velikoj meri zavisi od efektivnosti sistema internog izveštavanja, a sama efektivnost je determinisana većim brojem faktora. Cilj postavljen ovim radom je da se teorijski i empirijski identifikuju i analiziraju interni organizacioni faktori izgradnje efektivnog sistema izveštavanja, odnosno posledično kvaliteta internog izveštavanja. Empirijski podaci za potrebe istraživanja su prikupljeni anketiranjem. Ciljnu grupu su činili eksperti zaposleni na poslovima koji se bave izveštavanjem (računovodstvo, finansije, kontroling i sl.). Anketu je popunilo 106 ispitanika, a u metodološkom smislu analize su obuhvatile deskriptivnu statistiku, neparametarske testove (Mann-Whitney U i Kruskal Wallis), kao i korelacionu analizu uključujući Spirmanov (Spearman rho) i Pirsonov (Pearson) koeficijent korelacije. Rezultati pokazuju da se tri najviše rangirana potencijalna faktora kreiranja efektivnog sistema internog izveštavanja odnose na jasno definisane: procedure i politike, tipove i sadržinu izveštaja, kao i nadležnosti i odgovornosti za izveštavanje. Takođe, rezultati istraživanja ukazuju da na kvalitet izveštavanja u najvećoj meri utiču definisani rokovi i dinamika, posmatrano iz ugla ispitanika sa radnim iskustvom dužim od 11 godina.

KEYWORDS / KLJUČNE REČI:

računovodstveni sistem, interno izveštavanje, informacije, kvalitet, faktori kvaliteta

ACKNOWLEDGEMENT / PROJEKAT:

Ovo istraživanje je finansijski podržano od strane Ministarstva nauke, tehnološkog razvoja i inovacija Republike Srbije (Ugovor br. 451-03-33/2026-03/200099).

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