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Pregled bibliografske jedinice broj: 479982

Accounting as Informational Basis for Public Sector Menagerial Decisionmaking


Vašiček, D.; Mance, D
Accounting as Informational Basis for Public Sector Menagerial Decisionmaking // Proceedings, 2nd International conference "Vallis Aurea" focus on regional developement / Katalinic, Branko (ur.).
Požega: Polytechnic of Pozega, Croatia & DAAAM International Vienna, Austria, 2010. str. 1477-1485 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Accounting as Informational Basis for Public Sector Menagerial Decisionmaking

Autori
Vašiček, D. ; Mance, D

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings, 2nd International conference "Vallis Aurea" focus on regional developement / Katalinic, Branko - Požega : Polytechnic of Pozega, Croatia & DAAAM International Vienna, Austria, 2010, 1477-1485

ISBN
978-953-7744-06-9

Skup
2nd INTERNATIONAL CONFERENCE "VALLIS AUREA" FOCUS ON REGIONAL DEVELOPEMENT

Mjesto i datum
Požega, Hrvatska, 3.09.2010

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Public sector managerial accounting; accounting; basis of accounting
(Public sector managerial accounting; basis of accounting)

Sažetak
Managerial accounting cannot exist without drawing its informational basis from the financial accounting. The information provided by the general ledger and the financial statements are crucial for the correctness of the managerial decision-making, in private but also in public sector. Managerial decision-making is based on perspective analysis of information drawn from financial accounting and on prospective budgeting analysis. For the public sector reforms to be successful, a full managerial accounting implementation is necessary. The paper’s goal is to analyse the appropriateness of the present financial accounting presentation formats to the needs of the managerial accounting.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
081-0811272-1274 - Koncepti i metode financijskog računovodstva u javnom sektoru Republike Hrvatske (Josipa Mrša, )

Ustanove
Ekonomski fakultet, Rijeka