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The Importance of Implementing Financial Management, Control, and IT in Public Sector Operations in the Republic of Serbia

Author

Listed:
  • Slobodan Popović

  • Ivan Arnautović
  • Dejan Sredojević
  • Aleksandra Brakus

Abstract

The aim of this paper was to assess the level of trust among top managers of commercial banks, management bodies of local self-government units, and top executives of public companies regarding the implementation of financial management and control through the use of information technology. The findings revealed significant differences between entities that have implemented financial management and control into their regular operations and those that have not. Moreover, a range of heterogeneous factors influencing overall business performance should be considered in future evaluations. Key factors include the strength of beliefs regarding the economy at work, business efficiency, effective business, contribution to the development of a public company, and the overall performance. These factors are analyzed in relation to the presence or absence of financial management and control implementation. This study suggests that it is possible to forecast future business based on all three levels of management, with a particular focus on the public sector, which is very important for business in the Republic of Serbia.

Suggested Citation

Handle: RePEc:sng:ejae01:234
DOI: 10.5937/EJAE22-60489
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File URL: https://journal.singidunum.ac.rs/files/2025-22-2/the-importance-of-implementing-financial-management-control-and-it-in-public-sector-operations-in-the-republic-of-serbia.pdf
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