THE SIGNIFICANCE OF ARCHIVING DOCUMENTATION AND ASSESSMENT QUALITY OF ARCHIVING FINANCIAL DOCUMENTATION GIVEN BY TOP MANAGERS

Sonja  Tomaš-Miskin; Jelena  Vitomir; Miloš  Dragosavac; Nikola  Medan; Milan Radaković; Goran  Vitomir; Tatjana  Davidov; Slobodan Popović

doi:10.5937/ekoPolj2204991T

Authors

Sonja Tomaš-Miskin Belgrade Banking Academy, Belgrade, Serbia
Jelena Vitomir Megatrend University, Belgrade, Serbia
Miloš Dragosavac Modern Business School, Belgrade, Serbia
Nikola Medan PHD student, University of Belgrade, Faculty of Organizational Sciences, Belgrade, Serbia
Milan Radaković Union Nikola Tesla University Belgrade, Faculty of Sports Belgrade, Belgrade, Serbia
Goran Vitomir Nova Banka A.D Banja Luka, Banja Luka, Bosnia and Hercegovina
Tatjana Davidov Modern Business School, Belgrade, Serbia
Slobodan Popović Faculty of Economics and Engineering Management, Novi Sad, Serbia

DOI:

https://doi.org/10.5937/ekoPolj2204991T

Keywords:

financial documentation, archiving, management

Abstract

The company’s top management uses innovative methods in making management decisions in companies, which can be used to improve the overall business. This author’s study was focused on discovering the importance of document archiving, especially if the electronic movement of documents is applied in the company. The conclusion reached by the authors of the study is that there is a strong correlation between the standard and innovative forms of document archiving (control has been established in the company). The author’s next conclusion would be that in the business of companies that have introduced financial management and control, electronic movement of documents is basically taking place. In companies that have not introduced the mentioned form of control, the classic ﬂow of documentation dominates. The last conclusion would be that the highest level of security in archiving is achieved in companies that have introduced electronic archiving.

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