Naslov
Application of internal financial statements in budgetary user management in Croatia

Autori
Vašiček, Vesna ; Budimir, Verica ; Hladika, Mirjana

Izvornik
Ekonomska revija (Tuzla) (1512-8962) IX (2011), 2; 3-18

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

Ključne riječi
internal financial statements; management; budgetary users; Croatia

Sažetak
The subject of this paper is to investigate the level of use of the internal financial statements of budgetary users in their management process. The main objective of this paper is to determine the importance of internal financial statements prepared according to the specific requirements of managers in decision making and budgetary user management. Another goal of this paper is to assess the implications of using a wide range of accounting information on efficiency of budgetary users management, rational spending of public resources, providing quality public services and satisfaction of public needs. As the result of application of the modified accrual basis in government accounting in Croatia, the current system provides a limited range of information presented in external financial statements.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA