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Public Sector Accounting in Slovenia and Croatia

Tatjana Jovanović ; Faculty of Administration, University of Ljubljana, Slovenija

Puni tekst: engleski, pdf (113 KB) str. 791-814 preuzimanja: 918* citiraj
APA 6th Edition
Jovanović, T. (2015). Public Sector Accounting in Slovenia and Croatia. Hrvatska i komparativna javna uprava, 15 (4), 791-814. Preuzeto s https://hrcak.srce.hr/152453
MLA 8th Edition
Jovanović, Tatjana. "Public Sector Accounting in Slovenia and Croatia." Hrvatska i komparativna javna uprava, vol. 15, br. 4, 2015, str. 791-814. https://hrcak.srce.hr/152453. Citirano 18.02.2020.
Chicago 17th Edition
Jovanović, Tatjana. "Public Sector Accounting in Slovenia and Croatia." Hrvatska i komparativna javna uprava 15, br. 4 (2015): 791-814. https://hrcak.srce.hr/152453
Harvard
Jovanović, T. (2015). 'Public Sector Accounting in Slovenia and Croatia', Hrvatska i komparativna javna uprava, 15(4), str. 791-814. Preuzeto s: https://hrcak.srce.hr/152453 (Datum pristupa: 18.02.2020.)
Vancouver
Jovanović T. Public Sector Accounting in Slovenia and Croatia. Hrvatska i komparativna javna uprava [Internet]. 2015 [pristupljeno 18.02.2020.];15(4):791-814. Dostupno na: https://hrcak.srce.hr/152453
IEEE
T. Jovanović, "Public Sector Accounting in Slovenia and Croatia", Hrvatska i komparativna javna uprava, vol.15, br. 4, str. 791-814, 2015. [Online]. Dostupno na: https://hrcak.srce.hr/152453. [Citirano: 18.02.2020.]

Sažetak
The recent financial and economic crisis has intensified the ongoing challenge countries have been facing to improve the information served by public accounting. The crisis has revealed that accounting based on the accrual principle provides a more transparent and complete overview of business activities and assets than accounting based on the cash principle. The paper analyses and compares accounting systems in Slovenia and Croatia in order to assess the conditions for transparent and management-oriented financial information and the progress of implementation of the accrual principle in budgeting. It reveals that, regardless of the stage of accrual implementation in national accounting legislation, the
planning and execution of state budgets (that is, budgetary accounting) is still based on the cash principle.

Ključne riječi
public sector accounting; budgetary accounting; accrual principle; cash principle; accounting reforms; Slovenia; Croatia

Hrčak ID: 152453

URI
https://hrcak.srce.hr/152453

[hrvatski]

Posjeta: 1.191 *