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https://doi.org/10.7906/indecs.18.2.16

Cost and Management Accounting in Budget-Funded Organizations in Bosnia and Herzegovina

Benina Veledar ; University of Sarajevo – School of Economics and Business in Sarajevo, 1Sarajevo, Bosnia and Herzegovina
Amra Gadžo ; University of Tuzla – Faculty of Economics in Tuzla, Tuzla, Bosnia and Herzegovina
Srđan Lalić ; University of East Sarajevo – Faculty of Economics in Brcko, Brcko, Bosnia and Herzegovina

Puni tekst: engleski, pdf (407 KB) str. 299-311 preuzimanja: 27* citiraj
APA 6th Edition
Veledar, B., Gadžo, A. i Lalić, S. (2020). Cost and Management Accounting in Budget-Funded Organizations in Bosnia and Herzegovina . Interdisciplinary Description of Complex Systems, 18 (2-B), 299-311. https://doi.org/10.7906/indecs.18.2.16
MLA 8th Edition
Veledar, Benina, et al. "Cost and Management Accounting in Budget-Funded Organizations in Bosnia and Herzegovina ." Interdisciplinary Description of Complex Systems, vol. 18, br. 2-B, 2020, str. 299-311. https://doi.org/10.7906/indecs.18.2.16. Citirano 08.08.2020.
Chicago 17th Edition
Veledar, Benina, Amra Gadžo i Srđan Lalić. "Cost and Management Accounting in Budget-Funded Organizations in Bosnia and Herzegovina ." Interdisciplinary Description of Complex Systems 18, br. 2-B (2020): 299-311. https://doi.org/10.7906/indecs.18.2.16
Harvard
Veledar, B., Gadžo, A., i Lalić, S. (2020). 'Cost and Management Accounting in Budget-Funded Organizations in Bosnia and Herzegovina ', Interdisciplinary Description of Complex Systems, 18(2-B), str. 299-311. https://doi.org/10.7906/indecs.18.2.16
Vancouver
Veledar B, Gadžo A, Lalić S. Cost and Management Accounting in Budget-Funded Organizations in Bosnia and Herzegovina . Interdisciplinary Description of Complex Systems [Internet]. 2020 [pristupljeno 08.08.2020.];18(2-B):299-311. https://doi.org/10.7906/indecs.18.2.16
IEEE
B. Veledar, A. Gadžo i S. Lalić, "Cost and Management Accounting in Budget-Funded Organizations in Bosnia and Herzegovina ", Interdisciplinary Description of Complex Systems, vol.18, br. 2-B, str. 299-311, 2020. [Online]. https://doi.org/10.7906/indecs.18.2.16

Sažetak
This article aims to provide information on the level of application of cost and management accounting practices in the budget-funded organizations in Bosnia and Herzegovina (hereinafter B&H) and the usefulness of these practices in the performance measurement in the B&H public sector. Namely, the current budget accounting system in B&H does not provide measurement and reporting on efficiency, effectiveness, and economy of the public administration, which results in a decrease in transparency and the creation of a favourable ground for corruption. Therefore, the study was conducted among 208 budget-funded organizations by using a survey questionnaire to evaluate the current level of theoretical and practical knowledge in the field of cost and management accounting and the possibilities for their application in the budget-funded organizations in B&H to improve current budget accounting system. Research results have shown that, even though respondents are less familiar with cost and management accounting practices, they believe that the introduction of new forms of accounting (cost and management accounting) into budget accounting system in B&H would improve the quality of accounting information as a basis for decision-making of the public management. This would enable performance measurement in the B&H public sector and therefore improve transparency and accountability of the public management.

Ključne riječi
budget accounting system; cost accounting; management accounting; performance measurement; Bosnia and Herzegovina

Hrčak ID: 240251

URI
https://hrcak.srce.hr/240251

Posjeta: 55 *