摘要：Despite of the lower development level of management accounting in Croatia comparing to financial accounting, there are differences in its development level among indi-vidual enterprises. The paper investigates the existence of factors of influence on these differences appearance, from the behavioural perspective group of factors, which tries to explain the functioning of management accounting in practice, and to show how should it look like considering these factors. Based on the sample of hundred and forty Croatian enterprises, it is proved that influential factors exist what enables the understanding of differences in development level of individual management accounting svstems. Resulted relations are often opposite to expected influence direction considering the role and tasks of management accounting in contemporary business.
