Results 121 to 130 of about 1,262 (147)

Perspectives on Cost and Managerial Accounting development in Croatian Public Sector

2006
Success of many public sector reforms depends on successful public management. Key components of public management are introduction of accrual basis accounting and management on the basis of results which is possible to achieve with improvements of accounting systems, mainly cost accounting and financial reporting in public sector.
Spajić, Ferdo, Gulin, Danimir, Vašiček, Vesna   +2 more
openaire   +1 more source

Function of Costs for Service Price Determination in Croatian Public Sector

2008
Efficient managing with governmental units demands from public management appliance of wide range on cost and managerial accounting techniques and methods and it’ s usage in wider aspect of informational technology and financial managing. Often reasons for insufficient usage of cost and managerial accounting are some facts as follows: - some services ...
Vašiček, Vesna, Dražić Lutilsky, Ivana, Vašiček, Davor   +2 more
openaire   +1 more source

Developments in public sector accounting harmonization process: the Croatian experience

2014
This paper discusses the specific features and perspectives of Croatian governmental accounting and budgetary system reform in the light of international public sector accounting harmonisation processes. The motivation for this paper emerges from international trends of encouraging accruals in governmental accounting and budgeting, dilemmas regarding ...
Vašiček, Davor, Vašiček, Vesna, Roje, Gorana   +2 more
openaire   +2 more sources

Current Situation and Perspectives Managerial Accounting in Croatian Public Sector

2007
Success of many public sector reforms depends on successful public management. Effective governance of governmental units demands from management endorsement of numerous techniques and methods of cost and managerial accounting but also their integration in wider aspect of informatics technologies and financial governance.
Vašiček, Vesna, Gulin, Danimir, Spajić, Ferdo   +2 more
openaire   +1 more source

Perspectives and effects of implementation fer value concept in the Croatian public sector

Riznica, 2011
Svrha ovog rada je utvrditi potrebne uvjete za primjenu koncepta fer vrijednosti u hrvatskom javnom sektoru, kao i moguće učinke provedbe na financijsko izvještavanje subjekata javnog sektora i državnog proračuna posebno u sadašnjim uvjetima financijske krize.
Dragija Kostić, Martina, Dražić Lutilsky, Ivana   +1 more
openaire  

Price determination and Performance Measurement in Croatian Public Sector

2007
More and more expressed demands for efficient public government and public management transparent work impose the need for new forms of reporting to which is impossible to satisfy without the usage of the set of instruments of cost and managerial accounting.
openaire   +1 more source

Diversity of policy goals : cross-sectoral comparison of Croatian public policies

2019
This paper reports on a research project that falls with the approach of cross-sectoral comparative public policies. Cross-sectoral comparison is still quite neglected in the policy research. Comparing across several sectors within the same country provides a fruitful basis for refining theoretical propositions and for developing empirical policy ...
Petek, Ana, Baketa, Nikola, Kekez Koštro, Anka, Kovačić, Marko, Munta, Mario, Petković, Krešimir, Šinko, Marjeta, Zgurić, Borna   +7 more
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What are the reasons behind publishing non-financial reports by Croatian public sector entities?

Management: Journal of Contemporary Management Issues, 2023
Sanja Broz Tominac, Matko Ljubic
exaly  

Factors constraining the implementation of public private partnership in the Croatian airport sector

2011
The objective of this paper is to identify the constraints on the development and implementation of PPPs in the Croatian airport sector and measure their relative importance as perceived by experts, i.e. airport managers. Relevant determinants and constraints identified from the literature and current practice were incorporated into a questionnaire for
Šuman-Tolić, Meri, Martinović, Marija, Vojvodić, Katija   +2 more
openaire   +1 more source

Exploring innovation activities in the Croatian public sector: a national survey

Within the public sector and public service delivery context, innovation plays a crucial role in enhancing the quality of services, improving internal processes, and increasing the responsiveness and transparency of public administration. Innovation enables public organisations to rethink and transform how they create public value in an increasingly ...
Bubaš, Zoran, Cvjetković, Matea, Mašović, Jasmina   +2 more
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