Pregled bibliografske jedinice broj: 1204780
Changes of reporting system for public sector entities in light of COVID-19
Changes of reporting system for public sector entities in light of COVID-19 // Proceedings of FEB Zagreb 13th International Odyssey Conference on Economics and Business / Sever Mališ, Sanja ; Jaković, Božidar ; Načinović Braje, Ivana (ur.).
Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu, 2022. str. 39-49 doi:10.22598/odyssey/2022.4 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 1204780 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Changes of reporting system for public sector entities in light of COVID-19
Autori
Dragija Kostić, Martina ; Čičak, Josip ; Broz Tominac, Sanja
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of FEB Zagreb 13th International Odyssey Conference on Economics and Business
/ Sever Mališ, Sanja ; Jaković, Božidar ; Načinović Braje, Ivana - Zagreb : Ekonomski fakultet Sveučilišta u Zagrebu, 2022, 39-49
Skup
13th International Odyssey Conference on Economics and Business
Mjesto i datum
Dubrovnik, Hrvatska, 01.06.2022. - 04.06.2022
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
public sector ; reporting ; COVID-19 ; integrated reporting
Sažetak
The COVID-19 pandemic is having a significant and far-reaching impact on nations around the world. Most governments are implementing interventions to mitigate the effects of the pandemic. These interventions have immediate and on-going long-term financial impacts. The nature and scale of these government interventions vary widely across different countries. It is important for governments to assess and report the impact of COVID-19 on their statements of financial position and financial performance in a wider context and with the long-term view. Therefore, the main aim of this paper is to research necessary changes in financial and nonfinancial reporting in order to respond to new COVID environment. We will also investigate integrated reporting and if this reporting is actually an appropriate framework for nonfinancial reporting in the public sector in COVID-19 environment and how can integrated reporting be better adapted to bring real value to the user. The overall conclusion of the paper is that integrated reporting is the framework with integrated, holistic thinking that is more than ever required now in the COVID-19 and post COVID-19 environment. This is especially so given the wide range of information users in public sector.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
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)
Ustanove:
Ekonomski fakultet, Zagreb,
Ekonomski fakultet, Rijeka
