COVID-19 is behind us, that is, it no longer poses a direct threat to the normal functioning of higher education. Nevertheless, the answers to the challenges in teaching, brought with it by COVID-19, have become an integral part of the curriculum of higher education institutions. When it comes to online teaching in accounting courses, additional creativity was expected from the teaching staff to successfully transfer knowledge. This was a particularly difficult challenge for those institutions and teaching staff who had not previously applied online teaching and online tools in the teaching process.
The research was conducted on students of the Faculty of Economics of the University of Mostar (EF Mostar, FEM) and students of the Faculty of Economics of the University of Split (EF Split, FES), who took one or more accounting courses in the pandemic academic year 2020/2021 and partly in the academic year 2021/2022. The paper tried to offer answers to the questions about the degree of student satisfaction with online teaching, what are the advantages and disadvantages of this kind of teaching, and in which aspects there is room for improvement when considering the teaching of accounting courses in the context of online teaching.
S obzirom na informacijski intenzitet, djelatnost osiguranja predstavlja jednog od najvećih korisnika informacijskih tehnologija (IT) u svijetu, a koji karakterizira kompleksnost i heterogenost. Svrha je ovoga istraživanja analiza utjecaja implementacije integriranog informacijskog sustava (IIS) na menadžersko računovodstvo u djelatnosti osiguranja Republike Hrvatske (RH) te Bosne i Hercegovine (BiH) s obzirom na nepostojanje konzistentnih rezultata u postojećoj literaturi. Istraživanje je provedeno tijekom 2019./2020. u kojem je sudjelovalo 6 društava iz RH te 6 društava iz BiH. Prosječan broj godina korištenja IIS-a iznosi 13 (RH), odnosno 9 godina (BiH), što ukazuje na činjenicu zastupljenosti IIS-a u djelatnosti osiguranja koje obilježava visok stupanj iskorištenosti njegovih mogućnosti te uspješna implementacija. Prema dobivenim rezultatima, IIS značajno utječe na povećanje točnosti podataka koji se prikupljaju iz društva i okruženja te interno izvještavanje, međutim, nije utvrđena statistički značajna razlika između RH i BiH u efektima implementacije IIS-a na različite dimenzije menadžerskog računovodstva u djelatnosti osiguranja.
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