Theoretical and Applied Economics
No. 6 / 2010 (547)
Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis
University of Rijeka, Croatia
Gorana ROJE
The Institute of Economics, Zagreb, Croatia
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.
Contents
The Tandem Culture – Organizational Bureaucracy in Public Sector
Localization Factors and Inward Foreign Direct Investment in Greece
Knowledge Management – the Key Resource in the Knowledge Economy
Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis
Keynesian Substantiation of the Marketing Policies in Local Development
Marketing Research on Tourist Consumer Opinions and Behavior in the Center Development Region
Transformational and Transactional Leadership Styles as a Predictor of Individual Outcomes
Study on the Local Financial Self-government in Romania