期刊名称：The Proceedings of Zagreb Faculty of Economics and Business
印刷版ISSN：1333-8900
出版年度：2017
卷号：15
期号：2
页码：69-83
DOI：10.22598/zefzg.2017.2.69
语种：English
出版社：Faculty of Economics and Business, University of Zagreb
摘要：This paper explores the use of internal reports at higher education institutions (hereinafter HEIs) in Croatia. It also highlights the importance of internal reports for the decision – making process. In that context, the survey research based on two questionnaires was conducted in the year 2014. The questionnaires were sent to all higher education institutions in Croatia, more precisely to the Deans and to the Heads of Accounting. The authors have set three hypotheses. Statistical analysis of conducted empirical research shows that internal reports are insufficiently developed at HEIs in Croatia. At the end of the paper, authors provide some recommendations regarding future development and usage of internal reports at HEIs.
