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eng The budget accounting model and performance measurement: Perceptions of public employees in Bosnia and Herzegovina
Veledar, Benina; Gadžo, Amra
Ekonomski vjesnik Vol. 33, No. 2, 2020
The aim of this paper is to analyze if the accounting system of Bosnia and Herzegovina (hereinafter B&H) budget is adequate and if it enables the measurement of public administration performance, as well as to give recommendations for future improvements. To achieve this, a survey was conducted among public employees working in the fields of finance, accounting and auditing at all levels of B&H government as well as among experts from the accounting and auditing field in B&H. The analysis of survey results revealed shortcomings in the accountin...
Hrčak ID: 248839

eng Strategic management accounting in Bulgarian manufacturing SMEs
Mihaylova, Lyudmila; Papazov, Emil
Management Vol. 27, No. 1, 2022
Analyzing the strategic aspects of managerial accounting in the context of reporting in industrial SMEs is a critical management issue. This paper aims to present the main results of an empirical study on this topic among some SMEs from the knitwear industry in the southern part of Bulgaria. Analytical and synthesis methods, descriptive statistics, and comparison techniques are used for this study. All the companies studied have been on the market for more than ten years and have experienced and well-trained managers and other characteristics t...
Hrčak ID: 279776