Naslov
Accounting system in Croatian public healthcare sector:Current state and improvement perspectves"
("Accounting system in Croatian public healthcare sector:Current state and improvement perspectves")

Autori
Vašiček, Davor ; Roje, Gorana ; Dražić-Lutilsky, Ivana

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

Izvornik
"The Economies of Balkan and Eastern Europe Countries in the changed World", Book of abstracts, 8th International Conference, EBEEC 2016, Split, Croatia, 5-8., May, 2016. / Karasavvoglou, A. ; Goić, S. ; Polychronidou, P. - Split, 2016, 47-48

Skup
8th International Conference:"The Economies of Balkan and Eastern Europe Countries in the changed World"

Mjesto i datum
Split, Hrvatska, 05.05.2016. - 08.05.2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
public healthcare ; government accounting ; financial reporting ; empirical analysis: Croatia.

Sažetak
On the path of acknowledging the modern international trends of public expenditures’ comparability and transparency, which started in recent decades worldwide, new governmental accounting system based on modified accruals was established in Croatia in the year of 2002, obligating all general government entities, thus the healthcare sector as well, to apply modified accruals governmental accounting and financial reporting model. Prior research literature on appropriateness of actual modified accrual accounting and financial reporting system in Croatian public healthcare sector and its adequacy in meeting both external and internal financial reporting needs and users requests, implied discrepancies and constraints fostering the necessity of full accrual accounting implementation, as the model that is inaugurated at the international level, as justifiable. As in many countries, public healthcare sector represents a very important subsystem of Croatian general government sector and a very important segment of total public spending. The specificities of Croatian public healthcare sector refer to its’ financing model, asset structure, but mostly to large material and human resources employment needs and service delivery model /set of procedures complexity. From a healthcare financial management macroeconomic point of view hospitals’ spending represents the most demanding and the most expensive segment, whilst cost-efficiency and effectiveness of hospitals reflects the overall healthcare system quality. This implies management efficiency and effectiveness that further requires necessary quality, accurate and complete set of both financial information (which would reflect true and fair view of organization’s financial position and performance) and non-financial information (which would furhter indicate the effectiveness level). In addition, Croatian public health system has been a subject to frequent reforms and almost permanent financial recoveries of piled incurred losses. The paper presents empirical evidence on the current state and functional adequacy of the accounting and financial reporting system as well as the evidence on the perception/views about the accounting information quality level in meeting Croatian public sector healthcare management needs. The empirical research was conducted based on the data collected by means of questionnaire sent to all public healthcare institutions in Croatia in the year 2015. The results of this study have relevance to all users of financial statements and in particular to accounting professions engaged in public sector accounting information system set of reforms, in their effort to upgrade and advance the existing financial reporting system by implementing accruals in public sector healthcare accounting/financial reporting system as businesslike (parts of) government. Such a system should assure the integral information base that would enable efficient use of public goods and the existence of accountable financial management.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Cjeloviti rad je u postupku objave u special volume by Procedia Springer

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