SAVREMENI MODELI POZICIONIRANJA FNANSIJSKIH MENADŽERA
DOI:
https://doi.org/10.59864/FinAdv310203DVKKljučne reči:
upravljanje finansijama, finansijski direktor, organizacioni modeli, strateško upravljanje, digitalizacija poslovanjaApstrakt
Savremeno poslovanje odvija se u uslovima brzih promena koje su posledica globalizacije, digitalne transformacije, razvoja informacionih tehnologija i sve izraženije neizvesnosti na tržištu. U takvom okruženju uloga finansijskih menadžera značajno je proširena. Pored tradicionalnih zadataka, kao što su finansijsko izveštavanje, kontrola troškova i upravljanje novčanim tokovima, oni danas aktivno učestvuju u kreiranju poslovne strategije, upravljanju rizicima i donošenju važnih investicionih odluka. Položaj finansijskih menadžera u organizaciji zavisi od različitih faktora, među kojima se izdvajaju veličina preduzeća, organizaciona struktura, vlasnički model i delatnost kojom se kompanija bavi. Predmet ovog rada jeste analiza modela njihovog pozicioniranja, nadležnosti koje obavljaju i doprinosa koji ostvaruju u unapređenju poslovnih rezultata organizacije. Posebna pažnja posvećena je promenama finansijske funkcije u uslovima digitalizacije, primeni analitike podataka i razvoju strateške uloge finansijskih menadžera u savremenim kompanijama. Brojna istraživanja ukazuju na to da finansijski menadžeri sve češće imaju ulogu strateških partnera izvršnog menadžmenta, zbog čega njihov uticaj na konkurentnost, održivi razvoj i dugoročni uspeh organizacije postaje znatno izraženiji nego što je bio u tradicionalnim modelima upravljanja.Preuzimanja
Reference
1. Bedford, D. S., Bisbe, J., & Sweeney, B.. Digital transformation of the finance function: Automation, analytics and the changing role of finance professionals. Management Accounting Research, 67, 100942. https://doi.org/10.1016/j.mar.2025.100942
2. Brigham, E. F., & Ehrhardt, M. C.. Financial management: Theory & practice (16th ed.). Cengage.
3. Deloitte.. CFO signals: What matters most to finance leaders today. Deloitte Insights.
4. Engel, P., Kock, A., & Scherrer, C.. The changing role of the CFO: A review and research agenda. Journal of Management Control, 30, 1–27.
5. Hiebl, M. R. W., Feldbauer-Durstmüller, B., & Duller, C.. The changing role of management accountants and management accounting in small and medium-sized enterprises. Journal of Applied Accounting Research, 14(1), 20–40.
6. Dašić, D. (2026). Social and developmental effects of esports and the gaming industry, Srpska Akademska Misao, 11(1), 49-64. https://doi.org/10.59864/sam110104DD
7. IFRS Foundation.. IFRS S1 general requirements for disclosure of sustainability-related financial information. International Sustainability Standards Board.
8. IFRS Foundation.. IFRS S2 climate-related disclosures. International Sustainability Standards Board.
9. Ross, S. A., Westerfield, R. W., & Jordan, B. D.. Fundamentals of corporate finance (14th ed.). McGraw Hill.
10. Chatpibal, M., Chaiyasoonthorn, W., & Chaveesuk, S.. Driving financial results is not the only priority! An exploration of the future role of chief financial officer: A grounded theory approach. Meditari Accountancy Research, 32(3), 857–887. https://doi.org/10.1108/MEDAR-02-2023-1929
11. Gojkov, D., Milojević, I. (2025). Legal environment of company liquidation. The Journal Law Review of Public Sector, 5(1), 21-29.
12. Uhde, D. A., Klarner, P., & Tuschke, A.. Board monitoring of the chief financial officer: A review and research agenda. Corporate Governance: An International Review, 25(2), 116–133. https://doi.org/10.1111/corg.12188
13. Liu, Y., & Wu, W.. How the Chief Financial Officer (CFO) affects digital transformation. Humanities and Social Sciences Communications, 13, 940. https://doi.org/10.1057/s41599-026-07312-x
14. Krunić, N., Stojmenović, G., & Kukolj, S. (2023). The role and significance of audit sampling in the modern enterprise. Oditor, 9(1), 1-16. https://doi.org/10.5937/Oditor2301001K
15. Andreassen, R.-I.. Digital technology and changing roles: A management accountant perspective. Meditari Accountancy Research, 28(4), 709–730.
16. Abdel Al, S. F., & McLellan, J. D.. Strategy, business intelligence and performance: The role of management accountants. Journal of Applied Accounting Research, 14(2), 169–187.
17. Ivanović, M., & Ćosić, M. (2025). The latent structure of agricultural workers' environmental views. Održivi razvoj, 7(2), 43-62. https://doi.org/10.5937/OdrRaz2502043I
18. Geerts, G. L., & McCarthy, W. E.. Policy-level specifications for agents in accounting information systems. International Journal of Accounting Information Systems, 7(2), 65–83.
19. IFAC.. The CFO and finance function: A strategic partner for organizations. International Federation of Accountants.
20. IMA.. Management accounting competencies and the evolving role of finance professionals. Institute of Management Accountants.
21. World Economic Forum.. Future of jobs report 2023. World Economic Forum.
22. Getman, R. V.. Svetska ekonomska kriza savremenog društva. Održivi razvoj, 7(2), 73–80. https://doi.org/10.5937/OdrRaz2502073U
##submission.downloads##
Objavljeno
Broj časopisa
Rubrika
Licenca
Sva prava zadržana (c) 2026 Dijana Vašaš Kuručev (Author)

Ovaj rad je pod Creative Commons Autorstvo 4.0 Internacionalna licenca.





