Earnings management and fraudulent financial reporting: Distinctive criteria of suspicious accounting practices
The financial reports, as the final product of the accounting information system, need to be accurate in order to maintain the main purpose of financial reporting. Applied methods and techniques of recognition and measurement of financial positions should be in the purpose of realistic and transparent presentation of the financial performances of t...
By Ševala Isaković-Kaplan, Senada Dupovac
Evaluating the bank profitability in euroized economies
Financial euroization is a significant phenomenon in developing countries. The key financial institutions for macroeconomic stability in these countries are the banks. Conversion of most of the financial assets and liabilities into foreign currency creates a currency mismatch between the assets and liabilities in domestic and foreign currency. Bank...
By Kiril Jovanovski, Milanovikj Chkalovska
How using virtual reality can improve B2B marketing
The possibilities of virtual reality in B2B marketing are increasingly recognized in scientific discussions as well as articles on interesting examples of early adopters such as IKEA and Airbus. However, while there is a growing recognition of its potential, the specific impact of virtual reality on B2B marketing remains part of the unexplored rese...
By Almir Klico
Relationship between organizational configurations and competing values culture model
Organizational configuration affects a number of management components, both hard and soft. Hard components include: organizational structure, strategy and control, and soft components are: organizational culture, organizational learning, leadership, motivation, organization power, organizational change, rewarding employees, evaluating performance ...
By Dženan Kulović, Dijana Husaković, Esmir Husetović
The role of immersive technologies in value creation in marketing
Technological innovations and their potential as a tool for creating added value in marketing have long been underused, or insufficiently researched. This paper describes the use of immersive technologies and their potential for application in marketing. The use of immersive technologies in marketing has great potential and has attracted a lot of a...
By Almir Klico, Nermana Mahmić-Muhić
Development of controlling: A review of literature
As a business function that deals with the establishment of efficient and effective processes for planning and control of the company's operations, controlling has become a crucial function of any business organization. The global changes have forced companies to very intensively and quickly adapt their operations to new market conditions, and cont...
By Elman Nadžaković, Azra Bajramović
Relationship between the quality of information from ERP systems and business performance: Controlling analysis using DuPont system
The aim of this paper is to determine the relationship between the quality of information from the Enterprise Resource Planning system (ERP system) and business performance. The quality of information from the ERP system is assessed using a survey questionnaire examining the end users of the ERP system, namely middle and top management because they...
By Vesna Pavković, Dražena Gašpar, Dominik Jukić
Job standardization as a mediator of the using information technologies impact on employee efficiency
The content of work in all types of workplaces has been intensively changing in the last few decades, especially in the part of the way of doing work and increasing efficiency. The mentioned dynamic of changes is caused by alters in the technical system that is increasingly relying on information technology and automation systems, where today one p...
By Elvir Čizmić, Elvir Karajbić, Đevad Šašić
The role of top management in quality management according to BFC SEE standard
Business Friendly Certification South-East Europe (BFC SEE) is a unique program for improving the quality of services in municipalities in the region of South-East Europe, which is available to companies and potential investors. BFC SEE provides the top management of municipalities with a clear roadmap on how to create a favorable business environm...
By Đevad Šašić, Venan Hadžiselimović, Elvir Čizmić
Evaluation of the revised Z'-score model as a predictor of a company's financial failure
Under contemporary business conditions, there are numerous models used for the assessment of a company's financial situation and the prediction of the likelihood of its bankruptcy. These models have been mainly developed using the company's financial information. One of them is the Altman Z-score model. The model separates financially successful an...
By Emira Kozarević, Dženita Pirić