Naslov
Challenges in management the transition from cash to accrual accounting in the public sector

Autori
Hladika, Mirjana ; Vašiček, Vesna ; Dragija, Martina

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
6th International Conference "An Enterprise Odyssey: Corporate governance and public policy-path to sustainable future" / Galetić, L. ; Šimurina, J. - Zagreb : Ekonomski fakultet Sveučilišta u Zagrebu, 2012, 79-80

ISBN
978-953-6025-56-5

Skup
"An Enterprise Odyssey: Corporate governance and public policy-path to sustainable future"

Mjesto i datum
Šibenik, Hrvatska, 13.06.2012. - 16.06.2012

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
government accounting; public sector reform; cash basis; accrual basis

Sažetak
Current trends in the public sector reform stimulate the application of accrual basis in the government accounting. However, accrual based government accounting is very rare worldwide. Although, there are many countries which are applying some form of accrual based government accounting, very high level of discrepancies in the application of accrual based government accounting still exist at the international level in the public sector. The advantages of the accrual based government accounting can be summarized as follows: better decision making, better management in the public sector, better accountability of the public managers, transparency of the financial statements, better control and transparency in the use of public funds, the possibility of the performance measurement, better control of the costs, better background for pricing services, etc. Constraints in the process of implementation the accrual basis of accounting in the public sector can be summarized as follows: human resources, financial resources, IT capacity, duration and the complexity of the process of the implementation the accrual basis in the public sector. The initial hypothesis of the paper is that the application of the accrual based government accounting requires significant changes in the material and organization environment of every country.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA