Pregled bibliografske jedinice broj: 517486
The convergence of governmental and non-profit sector accounting in transition countries: the case of Croatia
The convergence of governmental and non-profit sector accounting in transition countries: the case of Croatia // 13th Biennial CIGAR Conference Bridging public sector and non-profit sector accounting
Gent, Belgija, 2011. (predavanje, međunarodna recenzija, neobjavljeni rad, znanstveni)
CROSBI ID: 517486 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The convergence of governmental and non-profit sector accounting in transition countries: the case of Croatia
Autori
Roje, Gorana ; Vašiček, Vesna ; Vašiček, Davor
Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, znanstveni
Skup
13th Biennial CIGAR Conference Bridging public sector and non-profit sector accounting
Mjesto i datum
Gent, Belgija, 09.06.2011. - 10.06.2011
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
convergence of accounting and financial reporting systems; government sector; non-profit sector; regulatory framework; Croatia
Sažetak
This paper provides a perspective on the development of governmental and non-profit sector accounting in Croatia. Precisely, in considering the adequacy of Croatian non- profit sector accounting and financial reporting model, this paper uses qualitative analysis to evaluate the appropriateness of former and existing accounting regulation and financial reporting framework with respect to user needs, as well as to compare the degree of non-profit sector accounting and financial reporting system reform changes to the development of the governmental accounting and financial reporting system. By emphasizing the challenges of accrual accounting in governmental and non-profit sector in developed countries, our study implies that following the international trend of accruals affirmation and implementation, financial reporting reforms in Croatia have so far resulted in implementing quality solutions that represent a good basis for further adjustment and development of non-profit sector accounting system, and are driven toward full accruals or somewhat modified accrual basis implementation. We find that since 2008 Croatia has made a significant step towards the convergence of governmental and non-governmental organizations’ accounting systems and towards harmonizing their financial reporting systems, which prior to 2008 diverged greatly. Such a chosen reform path enables the set up of a consistent and modern non-profit sector accounting system.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
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
