Department of Accountancy and Controlling

Introduction of the Department:

The Department of Accountancy and Controlling is responsible for teaching of accounting, analysis, audit and controlling subjects.

Finance and Accounting at ISCED level 5; BA in Finance and Accounting as vell as MSc in Accountancy is cordinated together with the Department of Finance.

The Department of Accountancy and Controlling regularly uses students as a demonstrator and it offers research organization for PhD students.

Research Area of the Deparment focuses on several topics:

1) Empirical examination of sustainable development at EU level: Similarities and differences in sustainable development strategies of the 28 Member States of the European Union and in the related indicators.

2) The relationship between corporate performance, strategy, organizational structure and organizational culture: The research explores what are the typical types of strategies, organizational structures, and cultural features that can positively influence corporate performance and examines the relationships between the mentioned explanatory variables (strategy, organization, culture).

3) The key significance of the recommendations contained in the Corporate Governance Model of the Responsible Corporations, which is incorporated in a single framework, is not to ensure “compliance” in the traditional sense of control systems. The compliance approach primarily focuses on control systems but is not considered to be a sufficiently effective way of preventing corporate scandals that may have a serious impact on time, to protect the interests of corporate owners, investors and other (external and internal) stakeholders.

4) The aim of the research is to map the features and financial aspects of the executive environmental accounting system of environmental-related businesses operating in the domestic and international arena. In the field of executive environmental accounting, the main objective is to explore and develop the possibilities of effectively integrating the system into the corporate governance system.

5) The aim of the research is to characterize the volume of tourism tax, its distribution between settlements and its role in the local economy using time and settlements data and stastical methods.