engleski

Upgrading centralized governmental asset register in Croatia: a transition from administration towards a managerial oriented asset information system?

The purpose of the paper is to provide the overview of government asset management system reform changes in progress in Croatia, both, the institutional (regulatory) changes and the asset information system upgrading that is to result in a managerial oriented centralized and comprehensive governmental asset register set up. The paper qualitatively analyses in what part the structure and substance of the new information system is to provide accurate information for ensuring effective asset management. This implies the analyses of the structure of asset register data and its qualitative features (fixed assets in particular).The findings of this study are of interest to policy-makers and regulators in Croatia but also to the audience in other countries which are currently pursuing public sector asset management and accounting reform.

governmental assets management ; comprehensive asset register ; governmental accounting ; financial reporting ; Croatia

Očekuje se da će se rad u cjelosti objaviti u narednim mjesecima u Zborniku radova konferencije.