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Kontigentni Pristup Dizajniranju Sistema Upravljačkog Računovodstva

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  • Amira Pobrić

Abstract

Kontingentni pristup u izučavanju upravljačkog računovodstva polazi od toga da ne postoji takav dizajn sistema upravljačkog računovodstva koji je pogodan u svim uslovima i svim organizacijama. Već četrdeset godina ovaj pristup zauzima dominantno mesto u empirijskim istraživanjima iz ove oblasti, u nastojanju da se identifikuju kontingentni faktori koji utiču na dizajn sistema upravljačkog računovodstva. Brojni autori razmatraju uticaj kontingentnih faktora na karakteristike ovog sistema, koje se definišu kroz ključne karakteristike informacija koje ovaj sistem može da generiše (širina obuhvata, integrisanost, agregiranost i blagovremenost), i primenu konkretnih koncepata i tehnika upravljačkog računovodstva. Oni veruju da usklađenost sistema upravljačkog računovodstva sa faktorima internog i eksternog okruženja dovodi do poboljšanja performansi organizacije. Mi se u radu bavimo analizom uticaja onih internih i eksternih kontingentnih faktora koji se najčešće razmatraju u literaturi i za koje postoji najveći broj empirijskih potvrda o njihovom uticaju na dizajn sistema upravljačkog računovodstva, a to su percipirana neizvesnost u okruženju, intenzitet konkurencije, veličina organizacije, organizaciona struktura, intraorganizaciona međuzavisnost i poslovna strategija.

Suggested Citation

  • Amira Pobrić, 2016. "Kontigentni Pristup Dizajniranju Sistema Upravljačkog Računovodstva," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 20, pages 87-107, March.
    • Handle: RePEc:beo:ekidpr:y:2016:i:20:p:87-107
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    More about this item

    Keywords

    kontigentna teorija; dizajn sistema upravljačkog računovodstva; interni kontigentni faktori; eksterni kontigentni faktori;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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