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Challenges in management the transition from cash to accrual accounting in the public sector (CROSBI ID 588190)

Prilog sa skupa u zborniku | sažetak izlaganja sa skupa | međunarodna recenzija

Hladika, Mirjana ; Vašiček, Vesna ; Dragija, Martina Challenges in management the transition from cash to accrual accounting in the public sector // 6th International Conference "An Enterprise Odyssey: Corporate governance and public policy-path to sustainable future" / Galetić, L. ; Šimurina, J. (ur.). Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu, 2012. str. 79-80

Podaci o odgovornosti

Hladika, Mirjana ; Vašiček, Vesna ; Dragija, Martina

engleski

Challenges in management the transition from cash to accrual accounting in the public sector

Current trends in the public sector reform stimulate the application of accrual basis in the government accounting. However, accrual based government accounting is very rare worldwide. Although, there are many countries which are applying some form of accrual based government accounting, very high level of discrepancies in the application of accrual based government accounting still exist at the international level in the public sector. The advantages of the accrual based government accounting can be summarized as follows: better decision making, better management in the public sector, better accountability of the public managers, transparency of the financial statements, better control and transparency in the use of public funds, the possibility of the performance measurement, better control of the costs, better background for pricing services, etc. Constraints in the process of implementation the accrual basis of accounting in the public sector can be summarized as follows: human resources, financial resources, IT capacity, duration and the complexity of the process of the implementation the accrual basis in the public sector. The initial hypothesis of the paper is that the application of the accrual based government accounting requires significant changes in the material and organization environment of every country.

government accounting; public sector reform; cash basis; accrual basis

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Podaci o prilogu

79-80.

2012.

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objavljeno

978-953-6025-56-5

Podaci o matičnoj publikaciji

6th International Conference "An Enterprise Odyssey: Corporate governance and public policy-path to sustainable future"

Galetić, L. ; Šimurina, J.

Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu

Podaci o skupu

An Enterprise Odyssey : Corporate governance and public policy - path to sustainable future

predavanje

13.06.2012-16.06.2012

Šibenik, Hrvatska

Povezanost rada

Ekonomija