Changes of reporting system for public sector entities in light of COVID-19 (CROSBI ID 720486)
Prilog sa skupa u časopisu | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Dragija Kostić, Martina ; Čičak, Josip ; Broz Tominac, Sanja
engleski
Changes of reporting system for public sector entities in light of COVID-19
The COVID-19 pandemic is having a significant and far-reaching impact on nations around the world. Most governments are implementing interventions to mitigate the effects of the pandemic. These interventions have immediate and on-going long-term financial impacts. The nature and scale of these government interventions vary widely across different countries. It is important for governments to assess and report the impact of COVID-19 on their statements of financial position and financial performance in a wider context and with the long-term view. Therefore, the main aim of this paper is to research necessary changes in financial and nonfinancial reporting in order to respond to new COVID environment. We will also investigate integrated reporting and if this reporting is actually an appropriate framework for nonfinancial reporting in the public sector in COVID-19 environment and how can integrated reporting be better adapted to bring real value to the user. The overall conclusion of the paper is that integrated reporting is the framework with integrated, holistic thinking that is more than ever required now in the COVID-19 and post COVID-19 environment. This is especially so given the wide range of information users in public sector.
public sector ; reporting ; COVID-19 ; integrated reporting
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Podaci o prilogu
39-49.
2022.
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objavljeno
10.22598/odyssey/2022.4
Podaci o matičnoj publikaciji
Proceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business
Sever Mališ, Sanja ; Jaković, Božidar ; Načinović Braje, Ivana
Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu
2671-132X
Podaci o skupu
13th International Odyssey Conference on Economics and Business
predavanje
01.06.2022-04.06.2022
Zagreb, Hrvatska