Pregled bibliografske jedinice broj: 1149209
Public managers’ perception of the usefulness of accounting information in decision-making processes
Public managers’ perception of the usefulness of accounting information in decision-making processes // Public money & management, 41 (2021), 6; 456-465 doi:10.1080/09540962.2021.1906534 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 1149209 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Public managers’ perception of the usefulness of
accounting information in decision-making processes
Autori
Poljašević, Jelena ; Vašiček, Vesna ; Dragija Kostić, Martina
Izvornik
Public money & management (0954-0962) 41
(2021), 6;
456-465
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
Accrual accountingcash accountingCroatialocal government decision-makingpublic managers’ education and experienceRepublic of Srpska (Bosnia and Herzegovina)
Sažetak
This paper analyses local government practitioners’ perceptions of the usefulness of accounting information for decision-making in jurisdictions with dual reporting (cash and accruals). The authors show that, in general, neither educational background (in economics or in other disciplines) nor the experience (length of time in the job) of public sector managers in Croatia and in the Republic of Srpska (Bosnia and Herzegovina) affected their perceptions of the usefulness of accounting information. The research provides new insights into the usefulness of mandatory reports and the availability of information for decision-making in dual reporting systems.
Izvorni jezik
Engleski
POVEZANOST RADA
Projekti:
HRZZ-PZS-2019-02-5372 - Izazovi financijskog i nefinancijskog izvještavanja jedinica javnog sektora u kontekstu promjenjivih zahtjeva korisnika informacija (REPINPUBSEC) (Vašiček, Vesna, HRZZ - 2019-02) ( CroRIS)
Citiraj ovu publikaciju:
Časopis indeksira:
- Current Contents Connect (CCC)
- Web of Science Core Collection (WoSCC)
- Social Science Citation Index (SSCI)
- SCI-EXP, SSCI i/ili A&HCI
- Scopus
