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...

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...

Materiality is a threshold quality in accounting which has priority over other qualitative characteristics of financial information. In other word, financial information are important in decision-making only when they are important with respect to this to definition, omission or altering these...

Local governments in the Slovak Republic are important in public administration and form an important part of the public sector, as they provide various public services. Until 1990, all public services were provided only by the state. The reform of public administration began in 1990 with the...