Accounting system in Croatian public healthcare organizations: an empirical analysis GORANA ROJE Hot

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Uploaded by GORANA ROJE     Uploaded date: October 15, 2014    
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Publication date
October 15, 2014
Paper language
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.
Preferred Citation
Roje, G., Vašiček, D.: Accounting system in Croatian public healthcare organizations: an empirical analysis, Theoretical and Applied Economics, (2010), Vol. XVII, No.6 (547), pp.37-58; ISSN 1841-8678 (print edition), 1844-0029 (online edition)
Keywords
public healthcare; government accounting; financial reporting; empirical analysis: Croatia
Email
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Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Management accounting
  • Other
Type of Paper
Published paper

How to get the paper

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From the journal
http://econpapers.repec.org/article/agrjournl/v_3a6%28547%29_3ay_3a2010_3ai_3a6%28547%29_3ap_3a37-58.htm

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