Accounting System in Croatian Public Healthcare Organizations: An Empirical Analysis

Academic Public Administration Studies

Accounting System in Croatian Public Healthcare Organizations: An Empirical Analysis

Show simple item record

dc.contributor.author Vasicek, Davor
dc.contributor.author Roje, Gorana
dc.date.accessioned 2010-04-07T15:34:16Z
dc.date.available 2010-04-07T15:34:16Z
dc.date.issued 2009-05-01
dc.identifier.uri http://www.apas.admpubl.snspa.ro/handle/2010/68
dc.description.abstract In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization’s financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence. Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable. en_US
dc.language.iso en en_US
dc.publisher The 12th Biennial CIGAR"Comparative International Governmental Accounting Research",Modena,Italy. en_US
dc.subject public healthcare en_US
dc.subject government accounting en_US
dc.subject financial reporting en_US
dc.subject Croatia en_US
dc.subject empirical analysis en_US
dc.title Accounting System in Croatian Public Healthcare Organizations: An Empirical Analysis en_US
dc.type Working Paper en_US


Files in this item

Files Size Format View
Accounting syst ... -an empirical analysis.doc 213.5Kb Microsoft Word View/Open

This item appears in the following Collection(s)

Show simple item record

Search APAS


Advanced Search

Browse

My Account

Statistics