A healthy and stable financial system is very important for the development and growth of a country, and its key role is to provide conditions that will enable the unhindered flow of financial resources. Given that the stability of the banking system represents, both nationally and internationally, a matter of general public interest, banks in all ...

By Enela Horozović, Lejla Demirović, Ševala Isaković-Kaplan

This paper aimed to examine whether the level of knowledge of the International Code of Ethics for Professional Accountants influences the readiness of accountants to act in accordance with its guidelines, even under pressure that can adversely affect their professional status. The survey was conducted among medium and large companies in the Federa...

By Maja Letica, Mirela Mabić, Nikola Škobić

With the advancement of technology and the emergence of new challenges in the work environment, teleworking has become increasingly prevalent in recent years. This paper examines its impact on employees' organizational commitment – that is, whether and how physical distance from the workplace affects their sense of belonging, motivation, and ...

By Mimoza Kasa-Jashari, Aleksandra Janeska-Iliev

This paper explores the digital maturity of public institutions in Bosnia and Herzegovina at all levels of government (state, entity, Brčko District, cantonal and municipal) through a comparative assessment of the technical quality, functionality and quality of the content of their official websites. The research covers five sets of criteria: techn...

By Faruk Unkić

This paper investigates the relationship between organizational structure, process formalization, and innovative behavior in small and medium-sized enterprises in Bosnia and Herzegovina. Drawing on the theoretical foundations of institutional economics and organizational innovation, this research tests four hypotheses using logistic regression, mul...

By Faruk Hadžić

Capital budgeting is one of the most important areas of financial management. Different techniques are used to evaluate capital investment budgeting projects: payback period (PP), net present value (NPV) and internal rate of return (IRR). Graham and Harvey (2002) point out that financial managers prefer the following methods: internal rate of retur...

By Jasmin Ademović

The aim of this research is to examine the impact of government effectiveness and regulatory quality (as key components of institutional quality) on the economic growth of Bosnia and Herzegovina, using correlation and regression analysis. Data were obtained from the World Bank database (Worldwide Governance Indicators and GDP per capita) and cover ...

By Nisad Karabegović

We examine the flexibility of financial reporting standards that affect the scope of fair value application and the extent to which this flexibility allows banks to use Fair value accounting (FVA) as an accounting policy instrument to adjust financial reporting to management's short-term needs and objectives. The sample consists of all banks active...

By Šaban Gračanin, Marina Janković-Perić, Dejan Jovanović, Aleksandra Fedajev

The aim of this research is to empirically examine the impact of the COVID-19 pandemic on the profitability of the microcredit sector in Bosnia and Herzegovina, with a particular focus on changes in the quality of microcredit portfolios. The analysis is conducted on a sample of the largest microcredit institutions in B&H, covering approximately...

By Jasmina Džafić, Mirza Mulić

This study investigates the direct effect of the perception of social responsibility and business ethics on love and attitude towards a drug brand that can be obtained without a prescription, within Bosnia and Herzegovina. The data was collected through an online survey. In order to validate the suggested conceptual model, we used structural equati...

By Adi Alić, Arijana Dedić