Naslov
Challenges and Opportunities of European Public Sector Accounting Standards (EPSAS) Implementation and Transparency of the Public Sector in the European Union: Croatian Accountants' Perceptions

Autori
Golem, Silvia ; Rogošić, Andrijana ; Dedić, Goran

Izvornik
Region: Regional Studies of Russia, Eastern Europe, and Central Asia (2166-4307) 11 (2022), 2; 143-166

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
EPSAS implementation ; accounting practices ; attitude research

Sažetak
European Public Sector Accounting Standards (EPSAS) are being introduced by European commission to facilitate harmonization of public sector accounting standards across the European Union countries. The main aim of this research is to explore the existing level of awareness, attitude and expectations of public sector accountants at the sub-national levels of government towards implementation of EPSAS in Croatia. Additionally, this paper explores the relationship between the existing level of public sector transparency, as perceived by public sector accountants, and the expected outcomes of EPSAS implementation. The findings suggest that public sector accountants are quite skeptical regarding the outcomes of EPSAS implementation. Among the positive effects, public sector accountants point to an expected increase of accountability, budget control and greater transparency of public expenditures. Finally, the findings indicate that the higher existing levels of budgetary transparency, as perceived by public sector accountants, lead to anticipation of more favorable effects of EPSAS.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA