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Croatian and comparative public administration : a journal for theory and practice of public administration, Vol. 9. No. 2., 2009.

Review article

ACCOUNTING AND FINANCIAL REPORTS IN PUBLIC SECTOR MANAGEMENT

Davor Vašiček ; assistant professor at the Chair of Accounting, Faculty of Economics, University of Rijeka, Croatia

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page 393-420

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Abstract

The paper discusses public management and its role in the state management, followed by management characteristics in the public sector, and the new public management and its influence on the public sector, particularly on budgetary accounting. The importance of state accounting is stressed as an element of good governance. State accounting is conceptualised as a state accounting information system. The author analyses its functions, construction and implementation
area, and financial reports in the public sector. The importance of accounting in public management is visible in cases related to property management, liability management, management of expenses, as well as supervisory management and audit.

Keywords

public management; accounting; financial reports; state accounting information system; the new public management

Hrčak ID:

135758

URI

https://hrcak.srce.hr/135758

Publication date:

2.6.2009.

Article data in other languages: croatian

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