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Miletić, Marko; Kramarić, Tomislava Pavić; Visković, Josip

doi:10.22598/odyssey/2019.1

Cited by 2 publications

(5 citation statements)

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“…According to research by Akenbor & Okoye (2013), SMA improves the competitive advantage of manufacturing companies. The results of the research by Gadžo & Lalić (2019) confirmed that there is a direct link between the level of development of cost systems of manufacturing companies in the Federation of Bosnia and Herzegovina and the business performance of companies. It is also important to emphasize that the management accounting function in BiH companies is not sufficiently developed (Puškarević & Gadžo 2014a, Puškarević & Gadžo 2014b.…”

Section: Literature Reviewmentioning

confidence: 67%

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Analysis of the prevalence of strategic management accounting techniques and the level of development of the cost system in large companies in Bosnia and Herzegovina

Lalić

Gadžo

Veledar

2020

Anali Ekon fak Subotica

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The paper has two research goals. The first goal is to investigate the prevalence of certain techniques of strategic management accounting in large companies in Bosnia and Herzegovina (hereinafter BiH), while the second research goal is to analyze the dependence of the number of strategic management accounting techniques used and the degree of development of the cost system in the company. For the purposes of this research, we collected survey questionnaires from 110 large companies based in BiH. The results of the research show that the three most common techniques of strategic management accounting in large companies in BiH are: Quality Costing (52.73%), Strategic Pricing (51.82%) and Benchmarking (50.91%), while the least common techniques are: Life Cycle Costing (11.82%), Attribute Costing and Integrated Performance Management Systems (with 12.73% each), and Activity Based Costing/ Management (17.27%). One-way analysis of variance (ANOVA) tested the differences in the number of strategic management accounting techniques used and the level of development of the cost system in companies. Companies that applied on average two techniques of strategic management accounting belonged to the first level of development, those that applied on average four techniques belonged to the second level of development, while companies that have the third level of cost system development on average applied six techniques of strategic management accounting. There were no companies in the sample with the fourth and fifth level of development of the cost system.

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Section: Literature Reviewmentioning

confidence: 67%

“…Their four-phase model was subsequently upgraded by Gary Cokins (2001). We published a detailed explanation of the methodology for classifying the level of development of the cost system in the paper (Gadžo & Lalić, 2019) A n a l y s i s o f t h e p r e v a l e n c e o f s t r a t e g i c m a n a g e m e n t a c c o u n t…”

Section: Methodsmentioning

confidence: 99%

Analysis of the prevalence of strategic management accounting techniques and the level of development of the cost system in large companies in Bosnia and Herzegovina

Lalić

Gadžo

Veledar

2020

Anali Ekon fak Subotica

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“…Thus, women have a higher trust in social media than men do, relying more on social media than men and also more often than men when they interact with interesting content on social media platforms [62,141,142]. In the same line, younger users and generation Y increasingly base their travel decisions on UGMC, being more active on social media [143][144][145][146][147][148], with the younger tourists using travel images as a mode of self-expression and an instrument to build their personal image [9,11].…”

Section: Sampling and Data Collectionmentioning

confidence: 99%

“…Another extremely popular media channel, YouTube, is a source of inspiration for new travels in the case of 42% of tourists [8]. Other studies also accredited the idea that video blogs are rated as a source of inspiration for future travels by tourists aged 18 to 24, with online videos impacting about 65% of tourists regarding their traveling plans in general, about 48% of tourists regarding the type of travel, and 61% of tourists when they are actually choosing their destination [9,10].…”

Section: Introductionmentioning

confidence: 99%

“…When it comes to talking about the profile of people that are creating content in the touristic field, we see that young people also have the propensity to share their experiences and pictures about their travels on social media, using them to express themselves and to build their personal image [11]. The typical user-generated multimedia content creator is a person with a high level of education [12], above-average personal income, and Internet usage skills, making frequent trips, and usually planning things ahead [9,13].…”

Section: Introductionmentioning

confidence: 99%

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User-Generated Multimedia Content Impact on the Destination Choice: Five Dimensions of Consumer Experience

Gârdan

Mauri²,

Dumitru³

et al. 2022

Electronics

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This article proposes a complex approach to the phenomenon known in the literature as the consumption of user-generated multimedia content (UGMC) in the context of the effects generated by the pandemic on the consumption of tourist services. Thus, it analyzes the ways in which the creation and consumption of multimedia content affect the flow experience and the ways in which consumption experiences related to tourist services are transferred to other consumers. The pandemic crisis has fundamentally affected the ways in which consumers interact online with different types of multimedia content. In particular, consumers of travel services have developed behaviors that promote the transfer of trust in safe tourist destinations based on connecting to various forms of multimedia content (pictures, videos, blog posts, etc.) created and distributed online by other consumers who share their own positive consumer experiences. Based on a sample of 673 respondents, we validate a theoretical model that confirms the influence of the different dimensions of the consumption experience of tourist destinations (sensory, emotional, cognitive, conative, and relational). The influence is exerted at the level of the flow experience and exploratory behavior—the experience lived as a combination of elements, of which the emotional dimension is among the strongest, due to the anxiety caused by the COVID-19 pandemic.

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Cited by 2 publications

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Analysis of the prevalence of strategic management accounting techniques and the level of development of the cost system in large companies in Bosnia and Herzegovina

Analysis of the prevalence of strategic management accounting techniques and the level of development of the cost system in large companies in Bosnia and Herzegovina

User-Generated Multimedia Content Impact on the Destination Choice: Five Dimensions of Consumer Experience

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