IDEAS home Printed from https://ideas.repec.org/a/avo/emipdu/v29y2020i2p409-424.html
   My bibliography  Save this article

Implementation Effects Of The Integrated Information System On Management Accounting: Comparision Of The Insurance Sector In The Republic Of Croatia And Bosnia And Herzegovina

Author

Listed:
  • Maja Letica

    (University of Mostar, Bosnia and Herzegovina)

  • Ivana Dropulic

    (University of Split)

  • Mirela Mabic

    (University of Mostar, Bosnia and Herzegovina)

Abstract

Given its information intensity, the insurance sector, characterized by complexity and heterogeneity, is one of the largest users of information technology (IT) in the world. The purpose of this research is to analyze the impact of the implementation of integrated information system (IIS) on managerial accounting in the insurance sectors of the Republic of Croatia (CRO) and Bosnia and Herzegovina (BIH) given the lack of consistent results in the existing literature. The survey was conducted in 2019 and 2020. Six companies from CRO and six companies from BIH participated in the survey. The average number of years of using IIS is 13 years (CRO) and 9 years (BIH), indicating the strong representation of IIS in the insurance sector, which is characterized by a high degree of utilization of its capabilities and successful implementation. According to the obtained results, IIS has a significant impact on increasing the accuracy of data collected from society and internal reporting, but there is no statistically significant difference between the CRO and BIH in the effects of IIS implementation on different dimensions of managerial accounting in insurance sector.

Suggested Citation

  • Maja Letica & Ivana Dropulic & Mirela Mabic, 2020. "Implementation Effects Of The Integrated Information System On Management Accounting: Comparision Of The Insurance Sector In The Republic Of Croatia And Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 409-424, december.
    • Handle: RePEc:avo:emipdu:v:29:y:2020:i:2:p:409-424
    DOI: 10.17818/EMIP/2020/2.5
    as

    Download full text from publisher

    File URL: https://hrcak.srce.hr/clanak/360831
    Download Restriction: no
    File URL: https://libkey.io/10.17818/EMIP/2020/2.5?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    integrated information system (IIS); managerial accounting; insurance sector; the Republic of Croatia; Bosnia and Herzegovina;
    All these keywords.

    JEL classification:

    • D85 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Network Formation
    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:avo:emipdu:v:29:y:2020:i:2:p:409-424. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nebojsa Stojcic (email available below). General contact details of provider: https://edirc.repec.org/data/oedubhr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.