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Constructing accounting uncertainity estimates variable

Serdarevic, Nino - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 62-75

This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector...

Persistent link: https://www.econbiz.de/10009703771

A Model of Accounts Receivable Risk Management for Bosnia and Herzegovina's Business Environment

Ljubić, Dara - 2013

The paper deals with accounts receivable collection risks in Bosnia and Herzegovina. The conducted research and analysis of existing models of accounts receivable collection risks, created a new model of collection risk management suitable for the business environment found in Bosnia and...

Persistent link: https://www.econbiz.de/10013084779

Cost Management at Higher Education Institutions – Cases of Bosnia and Herzegovina, Croatia and Slovenia

Dragija, Martina - 2019

Higher education expenditures persistently rise due to various economic, demographic and socio-cultural reasons. This caused repeated calls for reforms of the economic model in the higher education sector and dramatically increased the importance of the economic evaluations in the last decades...

Persistent link: https://www.econbiz.de/10012869524

Converting Enterprise Accounting Systems in Emerging Economies : A Case Study of Bosnia

Pekmez, Senad; McGee, Robert W. - 2003

This paper discusses the process being used in Bosnia to convert the books of Bosnian enterprises so that they will comply with the new Bosnian accounting standards, which are identical to International Accounting Standards. Bosnian accountants were generally not familiar with the new rules,...

Persistent link: https://www.econbiz.de/10014084481

Educating Professors in a Transition Economy : A Case Study of Bosnia & Herzegovina

McGee, Robert W. - 2003

The United States Agency for International Development (USAID) and various other governmental and nongovernmental organizations have been expending resources in developing countries for decades to improve the infrastructure of their economies. In recent years, several projects have aimed at...

Persistent link: https://www.econbiz.de/10014084855

The „Bosnian Spring”: Geo:Economical and Geopolitical Aspects

Kanovici, Adrian Lucian - In: Knowledge Horizons - Economics 6 (2014) 2, pp. 104-108

Starting from the protests which took place in Bosnia and Herzegovina at the beginning of the year 2014, we try to see in what measure these protests have an ethnic or a socio-economical reason. The analysis takes place in a tough regional context, Bosnia and Herzegovina being considered as one...

Persistent link: https://www.econbiz.de/10011199836

The intertwined functions of advanced information systems and management control practice in a municipal context

Bredmar, Krister; Melin, Ulrika - In: Business systems research : a system view accross … 12 (2021) 2, pp. 160-171

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...

Persistent link: https://www.econbiz.de/10013288125

Transitioning to accrual accounting in the public sector

Minovski, Zoran; Hughes, Jesse W.; Kocevski, Aleksandar - In: Journal of contemporary economic and business issues 3 (2016) 2, pp. 75-88

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,...

Persistent link: https://www.econbiz.de/10011588185

Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...

Persistent link: https://www.econbiz.de/10013448092

Languages and conforming tax avoidance : the roles of corruption and public governance

Faisal, Muhammad; Utama, Sidharta; Sari, Dahlia; Rosid, … - In: Cogent business & management 10 (2023) 3, pp. 1-30

corruption and public governance modulate this relationship. This study uses a cross-country analysis of 33 sample countries. The … that low levels of corruption and strong public governance played a role in suppressing high conforming tax avoidance … behavior in countries with strong FTR speakers. These insights underscore the significance of national anti-corruption efforts …

Persistent link: https://www.econbiz.de/10014506375

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