Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of...

Public sector entities’ aim is to provide services to their citizens. They operate in a specific environment and thus, their accounting system differs from the one used by business enterprises, and its development moves towards greater achievement of the international financial communication,...

Public sector entities' aim is to provide services to their citizens. They operate in a specific environment and thus, their accounting system differs from the one used by business enterprises, and its development moves towards greater achievement of the international financial communication, in...

Corruption in the public sector is problem that almost all countries in the world face with, in greater or lesser extent. During couple of past years, Bosnia and Herzegovina has had a constant growth of corruption. According to the Corruption Perception Index, Bosnia and Herzegovina has moved...

The article revises the place and role of accounting and accountants as its speakers in the system of budgetary institutions. Analyzed is the scientific and legal vectors where the concept of the place and role of accounting in the management of budgetary institutions is formed and, accordingly,...

In the current sensitive context of the economic crisis, the European Union wishes to adopt a harmonized accounting and reporting frame integrated at a European level – European Public Sector Accounting Standards (EPSAS). The main objective of implementing EPSAS at EU’s level is to reduce...

Cost systems have been shown to have developed considerably in recent years and activity-based costing (ABC) has been shown to be a contribution to cost management, particularly in service businesses. The public sector is composed to a very great extent of service functions, yet considerably...

The issues discussed inside this article refers to the identification of certain budgetary indicators which, by their level, characterize the public sector of the emergent economies inside the European Union. Due to the fact that those indicators have different connotations, we will proceed to...