... a tangible demand for financial statement information. They believe that accrual accounting statements provide accurate insights into municipal financial health and that these statements are comparable across municipalities. All these factors together constitute sufficient conditions for considering useful...

... system for public sector entities in Croatia is separated into two main sets of reports: the semi-annual and annual budget execution reports and the financial statements. Reporting about budget execution is mainly based on cash accounting. The Ordinance on Budgetary Accounting and Chart of Accounts...

... of public sector financial reporting. Design/methodology/approach For data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media...

... the budget system is integrated into the accounting system or not, and whether the budget and financial statements are compiled using the same or different accounting bases. In the international context, there are three possible models for harmonizing accounting and budgeting (Brusca and Candor, 2002...