Reforma računovodstva i financijskog izvještavanja kao sredstvo jačanja razvoja učinkovitog financijskog upravljanja u javnom sektoru RH

Opis projekta
The subject of the research addresses the need and ability to pursue budgetary accounting reform in Croatia, implying accrual accounting basis and International public sector accounting standards (IPSAS) implementation, with the aim to create quality accounting/financial reporting systems and sound financial management. Supporting that budgetary accounting reforms in Croatia are set as a necessity that arises from adjustments to comply with the EU regulations and the need for setting accounting system development in function of increasing the quality of accounting information as a basis for public management decision making, our research objectives broadly focus on: examining the possibilities for accruals and IPSAS appliance in Croatia, creation of public sector accounting (PSA) terminology framework, exploring the role of accounting in public sector asset management, examining the development of internal reporting system in the function of management decision making. Research objectives will be fulfilled through different activities, i.e.: exploring the adequacy of existing modified accrual basis model appliance and budgetary users’ financial statements qualitative characteristics comparison to the accruals appliance in chosen segments of the Croatian public sector; examining the level of Croatian budgetary accounting compliance with IPSAS on the path of international comparative studies on PSA harmonisation that would foster the creation of Croatian PSA terminology and interpretation on application of a selected number of IPSAS in Croatian PSA content; developing the methodology for a comprehensive government asset recording in central asset register and whole government balance sheet; empirically assessing accounting information system from the standpoint of its’ upgrading with managerial and cost accounting elements, by developing and testing the applicable internal reporting model resulting in providing sound information for public management decision making.

Akronim
ACCFORPSFMINCRO

Šifra projekta
IP-2013-11-8509

Poziv
2013-11

Financijer
HRZZ - Hrvatska zaklada za znanost

Detalji financiranja
 IP - Istraživački projekti

Ukupan iznos financiranja projekta
437.500,00 HRK

Trajanje projekta
20-08-2014 - 19-08-2018

Ustanova - uloga
Ekonomski fakultet, Zagreb - (437.500,00 HRK) [20-08-2014 - 19-08-2018]

Osoba - Ustanova - uloga [pocetak - zavrsetak]
Vesna Vašiček (MBZ: 181411, CROSBI: 29025) - nema - Voditelj projekta [20-08-2014 - 19-08-2018]