NAŠE GOSPODARSTVO / 
OUR ECONOMY

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

Tatjana Horvat, Jožica Mojzer

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

Full Text:

PDF

Refbacks

  • There are currently no refbacks.