Comparative review of dual reporting in public sector in three south-east European countries
Bibliographic Data
| ID | 20201763 |
|---|---|
| Authors | Jelena Poljašević (0000-0002-6891-4875, University of Banja Luka), Vesna Vašiček (0000-0002-5060-1678, University of Zagreb), Tatjana Jovanović (0000-0002-3566-4320, University of Ljubljana) |
| Year | 2019 |
| Volume | 31 |
| Issue | 3 |
| Pages | 325-344 |
| Publication date | 2019-09-02 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-02-2019-0035 |
| OpenAlex | W2974443945 |
| Language | EN |
| Citations received | 3 |
| References cited | 26 |
Purpose The purpose of this paper is to analyze the application of budgeting and accounting bases and their relation to financial accounting reporting systems through a comparative survey of three South-Eastern European countries (Slovenia, Croatia and Bosnia and Herzegovina – the Entity of the Republic of Srpska). Design/methodology/approach The in-depth analysis based on the study of related literature and comprehensive review of existing indicators of accounting systems leads to the identification and characterization of the most important components of the government accounting systems’ focusing also on the information usefulness in the decision-making processes. Findings Dual reporting based on different bases is the main feature of the accounting information system of selected countries. Budgetary reports based on a cash basis represent the primary source of information for decision making. Selected jurisdictions started with the preparation and presentation of financial reports based on the accrual/modified accrual basis which was not the result of the informational needs of decision-makers, so the information themselves have become their own purpose. Practical implications By exploring the opportunities and obstacles in the implementation of the accrual basis in the selected countries, the paper contributes to the development of the EPSAS project. Originality/value This paper contributes to the literature on the application of various budgeting and accounting bases, with an emphasis on research of the similarities and differences of the reporting methods, for the purpose of distinguishing more easily two basic types of reports and, consequently, identifying their appropriate use
Accounting information system · Accrual · Business · Originality · Political science · Computer Science · Local Government Finance and Decentralization · Public Policy and Administration Research · Accounting
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| Citations per year | 0.5 |
|---|---|
| Citation span | 2020 - 2025 (6) |
| Highly cited | No |