prikaz prve stranice dokumenta Public Sector Cost Accounting and Information Usefulness in Decision-making
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Public Sector Cost Accounting and Information Usefulness in Decision-making
Public Sector Economics, 45 (2021), 2; 209-227. https://doi.org/10.3326/pse.45.2.2
Rogošić, Andrijana

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Rogošić, A. (2021). Public Sector Cost Accounting and Information Usefulness in Decision-making. Public Sector Economics, 45. (2), 209-227. doi: 10.3326/pse.45.2.2

Rogošić, Andrijana. "Public Sector Cost Accounting and Information Usefulness in Decision-making." Public Sector Economics, vol. 45, br. 2, 2021, str. 209-227. https://doi.org/10.3326/pse.45.2.2

Rogošić, Andrijana. "Public Sector Cost Accounting and Information Usefulness in Decision-making." Public Sector Economics 45, br. 2 (2021): 209-227. https://doi.org/10.3326/pse.45.2.2

Rogošić, A. (2021) 'Public Sector Cost Accounting and Information Usefulness in Decision-making', Public Sector Economics, 45(2), str. 209-227. doi: 10.3326/pse.45.2.2

Rogošić A. Public Sector Cost Accounting and Information Usefulness in Decision-making. Public Sector Economics [Internet]. 2021. [pristupljeno 20.12.2024.];45(2):209-227. doi: 10.3326/pse.45.2.2

A. Rogošić, "Public Sector Cost Accounting and Information Usefulness in Decision-making", Public Sector Economics, vol. 45, br. 2, str. 209-227, 2021. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:124:799687. [Citirano: 20.12.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:124:799687
Podaci o radu
Naslov (engleski)Public Sector Cost Accounting and Information Usefulness in Decision-making
AutorAndrijana Rogošić
Autorova ustanovaSveučilište u Splitu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Računovodstvo
Sažetak (engleski)
This paper explores the use of accounting information at the local and regional government level in Croatia. Accountants provide cost accounting information mainly on request from internal users. The usefulness of this information is observed from the accountant viewpoint, in order to perceive accountants’ understandings of how decision-makers use accounting data. A questionnaire was used as a research instrument in order to assess the level of accounting information use and usefulness among governing politicians and other public managers. Empirical results indicate that the legal representatives of the budgetary users (public managers) are more inclined than governing politicians to use accounting information in decision-making. Cost accounting information is most useful for planning and control and least beneficial when prices of public services are being set. Public sector cost accounting in Croatia is well implemented and constraints on its further development are not highly in evidence.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaPublic Sector Economics
Brojčani podacivol. 45, br. 2, str. 209-227
e-ISSN2459-8860
DOIhttps://doi.org/10.3326/pse.45.2.2
URN:NBNurn:nbn:hr:124:799687
Datum objave publikacije2021
URL dokumentahttps://hrcak.srce.hr/258394
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2024-07-18 07:37:36