engleski

Public managers’ perception of the usefulness of accounting information in decision-making processes

This paper analyses local government practitioners’ perceptions of the usefulness of accounting information for decision-making in jurisdictions with dual reporting (cash and accruals). The authors show that, in general, neither educational background (in economics or in other disciplines) nor the experience (length of time in the job) of public sector managers in Croatia and in the Republic of Srpska (Bosnia and Herzegovina) affected their perceptions of the usefulness of accounting information. The research provides new insights into the usefulness of mandatory reports and the availability of information for decision-making in dual reporting systems.

Accrual accountingcash accountingCroatialocal government decision-makingpublic managers’ education and experienceRepublic of Srpska (Bosnia and Herzegovina)

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