Pregled bibliografske jedinice broj: 1249010
The Adequacy of Financial Reports and The Need For Additional Reporting In The Public Sector - The Perspective of Accountants in Croatia
The Adequacy of Financial Reports and The Need For Additional Reporting In The Public Sector - The Perspective of Accountants in Croatia // Proceedings of the 40th International Business Information Management Association Conference (IBIMA) / Soliman, Khalid S. (ur.).
Sevilla: International Business Information Management Association (IBIMA), 2022. str. 986-993 (poster, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 1249010 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The Adequacy of Financial Reports and The Need For
Additional Reporting In The Public Sector - The
Perspective of Accountants in Croatia
Autori
Dragija Kostić, Martina ; Pajković, Ivana ; Čičak, Josip
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of the 40th International Business Information Management Association Conference (IBIMA)
/ Soliman, Khalid S. - Sevilla : International Business Information Management Association (IBIMA), 2022, 986-993
ISBN
979-8-9867719-0-8
Skup
40th International Business Information Management Association Conference (40th IBIMA)
Mjesto i datum
Sevilla, Španjolska, 23.11.2022. - 24.11.2022
Vrsta sudjelovanja
Poster
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
Public sector accounting ; financial reporting ; accountants ; Croatia
Sažetak
Financial reporting of public sector entities has been in in a constant process of reform due to the growing and changing requirements of information users. Therefore, this paper investigates the perception of accountants about adequacy of financial reporting system of public sector entities in Croatia and the need for additional forms of reporting for different groups of information users. We have developed two goals of the paper as follows: to analyse the legislative context of financial reporting and the possibility of conducting reforms and applying international standards ; to research the perception of accountants on the adequacy of financial reports based on the modified accrual base for different categories of information users and the need for additional reports. The results of the research, which were obtained through empirical research conducted in 2022 in Croatia, showed that accountants believe that the current financial reporting system is not entirely appropriate. However, they did not express an overly positive attitude towards reforms and changes in the financial reporting of public sector entities, as well as the need for additional forms of reporting.
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
