Influence of Company Size on Accounting Information for Decision-Making of Management

Horvat Tatjana () and Mojzer Jožica ()
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Horvat Tatjana: University of Primorska, Faculty of Management, Slovenia
Mojzer Jožica: Cvetkova 2E, 9000Murska Sobota, Slovenia

Naše gospodarstvo/Our economy, 2019, vol. 65, issue 2, 11-20

Abstract: The aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was standardized and implemented online. Two hypothesis were tested with a chi-square test and contingency table. In this study of Slovenian large and medium companies, we want to find out whether the size of the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads of accounting are more often members of management than in mediumsized enterprises. We discovered a bias between organizing a specific controlling department and the size of a company, and that large companies have more often organized a special controlling service than medium-sized enterprises. We also discovered the accounting officer’s membership in a company’s management team is not related to the size of a company. The results of the research could be used in controlling in medium-sized companies, where we suggest that management accounting in these companies is part of management decisions.

Keywords: management accounting; controlling; medium-sized companies; accounting information (search for similar items in EconPapers)
JEL-codes: M29 M41 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:vrs:ngooec:v:65:y:2019:i:2:p:11-20:n:2

DOI: 10.2478/ngoe-2019-0007

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