THE POSSIBILITY OF DEVELOPMENT OF FINANCIAL INDICATORS AT HIGHER EDUCATION INSTITUTIONS – CROATIAN CONTEXT (CROSBI ID 613497)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Vašiček, Vesna ; Dražić Lutilsky, Ivana ; Dragija, Martina
engleski
THE POSSIBILITY OF DEVELOPMENT OF FINANCIAL INDICATORS AT HIGHER EDUCATION INSTITUTIONS – CROATIAN CONTEXT
This paper presents development of financial indicators at higher education institutions in the Republic of Croatia and assesses the contribution of financial indicators for performance measurement. We examine relevant literature as well as current accounting systems of Croatian higher education institutions. Based on information that we obtained from financial statements of 33 public higher education institutions we develop financial indicators that can be calculated under existing systems. The results show that it is not possible to develop whole set of financial indicators because there is a lack of accounting information especially cost information. The authors argue that although financial indicators are extremely important part of performance measurement system, there are significant problems with its practical development. Therefore, authors propose changes that need to be done in order to develop quality financial indicators at Croatian higher education institutions and those suggestions can be also useful for all countries that are trying to improve performance management in higher education.
financial indicators; higher education institutions; the Republic of Croatia
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Podaci o prilogu
118-125.
2014.
objavljeno
Podaci o matičnoj publikaciji
Global Conference on Business and Finance Proceedings
Jalbert, Terrance ; Jalbert, Mercedes
Honolulu (HI): IBFR org
2168-0612
Podaci o skupu
Global Conference on Business and Finance
predavanje
06.01.2014-09.01.2014
Honolulu (HI), Sjedinjene Američke Države