Public sector cost accounting and information usefulness in decision-making

Public sector cost accounting and information usefulness in decision-making

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 accou...

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Bibliographic Details
Main Author: Andrijana Rogosic
Format: Article
Language:English
Published: Institute of Public Finance 2021-06-01
Series:Public Sector Economics
Subjects:
public sector accounting; cost accounting; public management
Online Access: http://www.pse-journal.hr/upload/files/pse/2021/2/3.pdf

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