This research is striving to provide an insight into the importance of Corporate Social Responsibility (CSR) for the insurance sector while aiming to examine various corporate social responsibility initiatives undertaken by insurance companies in Croatia. There is a broad range of potential benefits from CSR for insurance companies such as long-term sustainability and profitability, yet only several research studies on CSR practices have thus far been conducted on the insurance sector. Hence, the purpose of this research is to determine the level of CSR reporting for insurance and reinsurance companies in Croatia and its impact on reporting quality. The empirical research is based on online reporting of six aspects of corporate social responsibility to determine Corporate Social Disclosure Index (CSDI). Reporting quality is measured with Disclosure Quality Index of annual report (DQI) which is structured in five phases. This research includes all 24 insurance and reinsurance companies in Croatia and the research findings show that all insurance and reinsurance companies in Croatia publish information at least concerning two aspects of CSR. It was found that they are the most transparent regarding the human resources aspect of CSR activities and the least transparent concerning environmental aspect of CSR activities. The overall level of CSR disclosure for insurance sector in Croatia is quite low, so we can conclude that insurance and reinsurance companies in Croatia do not have a high level of CSR online disclosure. Considering the issue of reporting quality, insurance and reinsurance companies have an average quality of annual report (AR), measured by DQI of annual report. According to research findings, CSR reporting on the Internet is positively associated with DQI which leads to the conclusion that more socially responsible insurance and reinsurance companies provide annual reports of a more superior quality. Business and society interact and exert a mutual influence through their specific objectives and goals. Consequently, the link between business and society is indisputable. Companies, as one of the key segments of a society, can achieve a number of economic benefits, such as superior business results and considerable competitive advantage if they implement CSR and if they provide high quality information through their annual reports. Moreover, society benefits from socially responsible companies as it enjoys better care both for its own well-being and for that of the environment.

The main aim of this study is to analyze how implementation of integrated information systems (IIS) effects management accounting. Findings based on data collected from 108 Croatian firms confirmed that IIS implementation caused significant management accounting changes. Estimated regression models revealed that the most important IIS characteristic were the analytical capabilities since it positively influenced management accounting changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and management accounting employees’ jobs. The quality of IIS implementation statistically significantly and positively influenced changes related to data collection and internal reporting. In the segment of budgeting, the quality of implementation of specialized budgeting software had significant and positive influence. The only negative correlation found was the one between the uncertainty of business environment and adoption of modern accounting techniques. Findings from this study provide unique insight into effects of IIS implementation in Croatian firms and can be used by different stakeholders. Firms and IIS vendors should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in management accounting practices. Providers of accountant’s education should consider the fact that contemporary IIS systems’ environment calls for development of additional skills in the area of information technology, business processes and business communication.

Using the contingency approach as a theoretical framework, the goal of this article is to investigate various contingency factors that explain design of management control systems (MCS) from a Croatian perspective. It is necessary to conduct empirical research of MCS in Croatia to identify the structure of MCS, since such research has not been carried out and it is unknown degree of development of MCS as well as influential variables. Data were collected from 47 manufacturing companies in Croatia using a post questionnaire. The data demonstrates that type of MCS utilized by companies is associated with the business strategy, company size and type but not with the external environment.

Posjedovanje određenih vještina neophodno je za obavljanje računovodstvenih poslova. Međutim, percepcija važnosti tih vještina može se razlikovati između poslodavaca, računovođa i studenata kao potencijalnih budućih računovođa. Na tragu istraživanja usklađenosti vještina koje se stječu visokim obrazovanjem, onih traženih od strane poslodavaca te onih koje same računovođe smatraju važnim, ova studija ispituje koje su to nužne, a koje opcionalne vještine za zanimanje rukovoditelja/ice računovodstva. Promatrane vještine proučavaju se iz perspektive poslodavaca, računovođa i studenata završne godine ekonomskih fakulteta u Hrvatskoj kako bi se utvrdilo postoji li značajno odstupanje u percepciji važnosti promatranih vještina između triju skupina ispitanika. Rezultati istraživanja ukazuju da su najvažnije vještine planiranje, organiziranje i nadziranje vlastitog rada te vođenje poslovnih knjiga i sastavljanje financijskih izvještaja, uz podršku računovodstvenog programa, dok je vještina prezentiranja ključnih računovodstvenih informacija ocijenjena kao najmanje važna. Nadalje, rezultati istraživanja potvrđuju postojanje jaza očekivanja pri promatranim vještinama između poslodavaca, računovođa i studenata, ali i neočekivanu usklađenost procjena među poslodavcima i računovođama.

S obzirom na informacijski intenzitet, djelatnost osiguranja predstavlja jednog od najvećih korisnika informacijskih tehnologija (IT) u svijetu, a koji karakterizira kompleksnost i heterogenost. Svrha je ovoga istraživanja analiza utjecaja implementacije integriranog informacijskog sustava (IIS) na menadžersko računovodstvo u djelatnosti osiguranja Republike Hrvatske (RH) te Bosne i Hercegovine (BiH) s obzirom na nepostojanje konzistentnih rezultata u postojećoj literaturi. Istraživanje je provedeno tijekom 2019./2020. u kojem je sudjelovalo 6 društava iz RH te 6 društava iz BiH. Prosječan broj godina korištenja IIS-a iznosi 13 (RH), odnosno 9 godina (BiH), što ukazuje na činjenicu zastupljenosti IIS-a u djelatnosti osiguranja koje obilježava visok stupanj iskorištenosti njegovih mogućnosti te uspješna implementacija. Prema dobivenim rezultatima, IIS značajno utječe na povećanje točnosti podataka koji se prikupljaju iz društva i okruženja te interno izvještavanje, međutim, nije utvrđena statistički značajna razlika između RH i BiH u efektima implementacije IIS-a na različite dimenzije menadžerskog računovodstva u djelatnosti osiguranja.