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Scientific paper - Original scientific paper
Public Sector Cost Accounting and Information Usefulness in Decision-making
Public Sector Economics, 45 (2021), 2; 209-227. https://doi.org/10.3326/pse.45.2.2
Rogošić, Andrijana

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Rogošić, A. (2021). Public Sector Cost Accounting and Information Usefulness in Decision-making. Public Sector Economics, 45. (2), 209-227. doi: 10.3326/pse.45.2.2

Rogošić, Andrijana. "Public Sector Cost Accounting and Information Usefulness in Decision-making." Public Sector Economics, vol. 45, no. 2, 2021, pp. 209-227. https://doi.org/10.3326/pse.45.2.2

Rogošić, Andrijana. "Public Sector Cost Accounting and Information Usefulness in Decision-making." Public Sector Economics 45, no. 2 (2021): 209-227. https://doi.org/10.3326/pse.45.2.2

Rogošić, A. (2021) 'Public Sector Cost Accounting and Information Usefulness in Decision-making', Public Sector Economics, 45(2), pp. 209-227. doi: 10.3326/pse.45.2.2

Rogošić A. Public Sector Cost Accounting and Information Usefulness in Decision-making. Public Sector Economics [Internet]. 2021 [cited 2024 November 07];45(2):209-227. doi: 10.3326/pse.45.2.2

A. Rogošić, "Public Sector Cost Accounting and Information Usefulness in Decision-making", Public Sector Economics, vol. 45, no. 2, pp. 209-227, 2021. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:124:799687. [Accessed: 07 November 2024]

Metadata
Title (english)Public Sector Cost Accounting and Information Usefulness in Decision-making
AuthorAndrijana Rogošić
Author's institutionUniversity of Split
Faculty of economics Split
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract (english)
This paper explores the use of accounting information at the local and regional government level in Croatia. Accountants provide cost accounting information mainly on request from internal users. The usefulness of this information is observed from the accountant viewpoint, in order to perceive accountants’ understandings of how decision-makers use accounting data. A questionnaire was used as a research instrument in order to assess the level of accounting information use and usefulness among governing politicians and other public managers. Empirical results indicate that the legal representatives of the budgetary users (public managers) are more inclined than governing politicians to use accounting information in decision-making. Cost accounting information is most useful for planning and control and least beneficial when prices of public services are being set. Public sector cost accounting in Croatia is well implemented and constraints on its further development are not highly in evidence.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titlePublic Sector Economics
Numberingvol. 45, no. 2, pp. 209-227
e-ISSN2459-8860
DOIhttps://doi.org/10.3326/pse.45.2.2
URN:NBNurn:nbn:hr:124:799687
Publication2021
Document URLhttps://hrcak.srce.hr/258394
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-07-18 07:37:36