KONTROLE UPRAVLJANJA FINANCIJSKIM INFORMACIJSKIM SUSTAVIMA
FINANCIAL INFORMATION SYSTEMS MANAGEMENT CONTROLS
Author(s): Matija Varga, Tomislav TomašićSubject(s): Economy, Financial Markets, ICT Information and Communications Technologies
Published by: Visoka škola “CEPS – Centar za poslovne studije” Kiseljak
Keywords: IS; Information controls; MIS; FIS; BSC; DuPont model; Altman model;
Summary/Abstract: In this research paper on the topic: "Financial information systems management controls" will explore: (1) information systems management, (2) financial information systems, (3) information controls aimed at reducing the likelihood of adverse events and reduction of expected losses that would occur in the realization of unwanted processes in the observed system, (4) the quality of business information systems, which is manifested in equality with the product of the quality level of each component (hardware, software, hardware, networking and software) and (5) management development of information systems. This will be investigated by the method of content analysis. Performance Measurement Management (BSC) with a focus on finance (financial information system) will also be presented in the paper and two so-called financial indicators will be presented. DuPont's model for observing the impact of changes in accounting policies and Altman's model. The Balanced Scorecard (BSC) of a public organization will also be presented in the work on the return on investment section of the sample and consequence chains.
Journal: Društvena i tehnička istraživanja
- Issue Year: 2022
- Issue No: 2
- Page Range: 222-231
- Page Count: 10
- Language: Croatian
