engleski

The usefulness of asset management legislative framework in assuring quality information basis for a sound public management decision making: evidence from Croatia

Governments are accountable for providing quality public services to their citizens at the most favourable terms. They are, among other issues, responsible for managing a diversified state asset portfolio. Efficient state asset management is to meet the information needs and tasks of public management in managing the assets portfolio. The aim of the paper is to examine the existing state property management approaches in Croatia, to identify perspectives and to propose changes needed in Croatian state asset management system state of play, with the emphasis put on exploring the usefulness of asset management legislative framework in assuring quality information basis for a sound public property management decision making. The paper hypothesizes that the existing system of state property management in Croatia has been normatively inconsistent, not transparent (comprising the incomplete property items’ data set), and inefficient in practice. The qualitative analysis of regulatory frameworks is intended to show the methodological inconsistency and incoherence of property items coverage and classification across different regulatory frameworks (acts and provisions in the area of public sector accounting and public sector asset management) as well as the existence of a large number of authorities regarding state property items ownership and management (bodies or legal persons as holders of ownership rights or management control rights holders), on the basis of which different partial registers and records have existed, resulting in efficient state asset (property) management being somewhat difficult to achieve. Following the qualitative analysis of the legislative framework, and in order to prove the hypothesis, quantitative research is carried out comprising the analysis of the Central state asset register contents based on state property key users (institutions) assets internal records. The paper further provides insights into the common drivers of the international public sector asset management and the efforts of government asset management reform in Croatia which commenced in 2013. Critical review of the normative and practical weaknesses of the existing state property management system in Croatia is to identify the necessary changes in the existing state asset governance system.

Asset management, accounting information, public sector, Croatia

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