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

Tatjana Horvat; Jožica  Mojzer

Tatjana Horvat
Jožica Mojzer

Keywords: management accounting, controlling, medium-sized companies, accounting information

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 medium- sized 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.

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Author Biographies

Tatjana Horvat

University of Primorska, Faculty of Management, Slovenia
E-mail: tatjana.horvat@fm-kp.si

Tatjana Horvat is an assistant professor. Her areas of research are accounting, nonprofit budgets, auditing, financing, and taxes in nonprofit public institutions and companies. She is engaged as an expert and lecturer in several countries. She is alsoa certified state internal auditor (licensed by Ministry of Finance) and certified internal auditor for the business sector and certified accountant (licensed by Slovenian Institute of Auditors). At the Ministry of Justice, she is a member of examination boards for court expert candidates and judicial appraisers in the following areas: economy/finance, valuation of companies and forensic investigation of economic operations. She is on the editorial board in the International Journal of Diplomacy and Economy.

Jožica Mojzer

Cvetkova 2E, 9000 Murska Sobota, Slovenia
E-mail: jozica.mojzer1@siol.net

Jožica Mojzer is an accountant in a large company in Slovenia. She graduated on the topic of introducing the CRM software solution into the company; she also mastered the topic of preparing accounting information for large companies.

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