Pregled bibliografske jedinice broj: 479931
Accounting regulation and IPSAS implementation: efforts of transition countries toward IPSAS compliance
Accounting regulation and IPSAS implementation: efforts of transition countries toward IPSAS compliance // 6th INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING AND MANAGEMENT IN PUBLIC SECTOR REFORMS
Kopenhagen, Danska, 2010. (predavanje, međunarodna recenzija, neobjavljeni rad, znanstveni)
CROSBI ID: 479931 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Accounting regulation and IPSAS implementation: efforts of transition countries toward IPSAS compliance
Autori
Roje, Gorana ; Vašiček, Vesna ; Vašiček, Davor
Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, znanstveni
Skup
6th INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING AND MANAGEMENT IN PUBLIC SECTOR REFORMS
Mjesto i datum
Kopenhagen, Danska, 01.09.2010. - 03.09.2010
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
government accounting; financial reporting; budgeting; IPSASs; transition countries
Sažetak
The need for high quality standards to enhance sound and consistent financial reporting, and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems’ transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Napomena
Rad je u cijelosti dostupan na službenoj web stranici konferencije (http://www.eiasm.org/frontoffice/event_download.asp?item=DOWN&event_id=692)
POVEZANOST RADA
Projekti:
067-0811272-1074 - Perspektiva primjene upravljačkog računovodstva u javnom sektoru RH (Vašiček, Vesna, MZOS ) ( CroRIS)
081-0811272-1274 - Koncepti i metode financijskog računovodstva u javnom sektoru Republike Hrvatske (Mrša, Josipa, MZOS ) ( CroRIS)
002-0022469-2466 - Restrukturiranje i konkurentnost hrvatskih poduzeća u pridruživanju EU (Anić, Ivan-Damir, MZOS ) ( CroRIS)
Ustanove:
Ekonomski institut, Zagreb,
Ekonomski fakultet, Zagreb,
Ekonomski fakultet, Rijeka
