A5049299725- Regional Development and Management Studies
- Accounting and Organizational Management
- Auditing, Earnings Management, Governance
- Local Government Finance and Decentralization
- Taxation and Legal Issues
- Business and Economic Development
- Educational Challenges and Innovations
- Economic and Fiscal Studies
- Taxation and Compliance Studies
- Quality and Management Systems
- Banking, Crisis Management, COVID-19 Impact
- Risk Management in Financial Firms
- Library Science and Information Literacy
- ERP Systems Implementation and Impact
- Public Policy and Administration Research
- Public Procurement and Policy
- Intellectual Capital and Performance Analysis
- Corporate Social Responsibility Reporting
- Employer Branding and e-HRM
- Technology Adoption and User Behaviour
- Economic Issues in Ukraine
- Enterprise Management and Information Systems
- Corporate Taxation and Avoidance
- Manufacturing Process and Optimization
- Optics and Image Analysis
University of Zagreb
2012-2024
Purpose This paper reviews Master in Public Administration (MPA) and Management (MPM) programs public private European higher education institutions. It aims to evaluate how sector financial management (PSFM) courses are structured integrated into curricula equip future managers with the necessary skills. Design/methodology/approach The study uses prototype framework of Falivena et al . (2023) assess coverage dimension by MPA MPM offered a group selected countries. analytical part is...
This paper analyses local government practitioners' perceptions of the usefulness accounting information for decision-making in jurisdictions with dual reporting (cash and accruals). The authors show that, general, neither educational background (in economics or other disciplines) nor experience (length time job) public sector managers Croatia Republic Srpska (Bosnia Herzegovina) affected their information. research provides new insights into mandatory reports availability systems.
The role of accounting in the public sector is to provide information necessary for decision-making and accountability. In response changes sector, a new form reporting emerging, namely nonfinancial reporting. It expected that accountants involved financial will also be preparation reports. This paper aims investigate how perceive whether they believe should process preparing research this was conducted using questionnaire sent Croatia from February April 2022. results study show are not...
The purpose of this paper is to present the current usage cost accounting methodology in Croatian public hospitals through conducted empirical research and provide opinions accountants financial officers regarding possible implementation hospitals.In paper, authors analyze system hospitals, identifying flaws with regard recording allocation costs.National healthcare systems different European countries a theoretical background for accrual basis methodologies, showing better governance...
Higher education expenditures persistently rise due to various economic, demographic and socio-cultural reasons. This caused repeated calls for reforms of the economic model in higher sector dramatically increased importance evaluations last decades concerns efficiency. The above academic challenges led us pioneering an attempt evaluate capabilities financial management tools three Western Balkan countries, i.e. Bosnia Herzegovina, Croatia Slovenia. precondition successful reform processes...
This paper emphasizes the economic importance of civil society sector in national socio-economic context. There is a systematic neglect and financial components organizations non-profit Croatia even though significant volume organizations’ activities funded from public sources there high possibility exploitation their relatively privileged tax position. The purpose this to present research results funding sources, potential elements performance citizens’ associations Republic Croatia. survey...
Background: Non-financial reporting in the public sector is a relatively new topic. In European Union, through Directive 2014/95/EU, non-financial of interest entities with over five hundred employees at date was introduced. Thus, member states are obliged to incorporate into their national legislation. Purpose: The paper examines assumption that more profitable companies will publish information reports show performance. Another indebted producing disclosures. Therefore, purpose this study...
Application of accounting reports' information for managerial purposes has been commonly denoted as management accounting. The studies focused on at higher education institutions confirmed the lack high quality and revealed that existing practice is primarily centred complying with legal requirements regarding external reporting. Therefore, main objective this paper to analyse financial reporting systems in relation micro public policy framework macro level Slovenia Croatia. results exiting...
The number of studies on non-financial reporting by public sector entities is steadily increasing. Public have begun to report data meet the needs various stakeholders. Previous research has shown that disclose information through reports, such as sustainability popular integrated and reports websites or social media. This paper examines disclosure in form Croatian reasons for publishing not reports. based a questionnaire survey executives conducted 2022. results show started publish...
The purpose of this study is to identify data from the financial reportsof NGOs that influence donors’ willingness donate. Using logistic regression,the authors attempt accounting measures associatedwith donations among in our sample. included a sampleof 2,981 Croatia use double-entry system. Theresults show several variables have an impact on donations,including organizational size, volunteer staff, revenue concentration,government grants, business-like income, debt ratio and adequacy...
Digital services are changing our society and economy, bringing new challenges problems for tax policy through development of digital economy. companies have business models, often without a physical presence in different countries, at the same time they provide to users whose contribution creates value these that states cannot under current rules as traditional services. Also, it is hard determine location customer which important taxation. There some factors influencing taxation service...